Chapter
Chapter 89: Ships, boats and floating structures
8 headings make up chapter 89, part of section XVII, vehicles, aircraft, vessels and associated transport equipment.
Duty rates compared
UK Free Third-country duty 42 tariff lines 
EU Free – 2.7% Third-country duty 42 tariff lines · average 1.2% 
Türkiye Free – 2.7% Third-country duty 48 tariff lines · average 1.2% 
USA Free – 2.7% General (MFN) 32 tariff lines · average 0.8% 
Canada Free – 25% Third-country duty 56 tariff lines · average 12.7% 
Mexico Free – 15% Third-country duty 33 tariff lines · average 9.6% 
Brazil Free – 35% Third-country duty 26 tariff lines · average 18.7% 
Argentina Free – 35% Third-country duty 41 tariff lines · average 18.9% 
Peru Free Third-country duty 39 tariff lines 
New Zealand Free – 5% Third-country duty 119 tariff lines · average 3.2% 
Japan Free Third-country duty 26 tariff lines 
Taiwan Free – 10% Third-country duty 42 tariff lines · average 2.7% 
GCC Free – 5% Third-country duty 53 tariff lines · average 1.4% 
Switzerland Free Third-country duty 25 tariff lines 
Norway Free Third-country duty 42 tariff lines 
North Macedonia Free – 15% Third-country duty 42 tariff lines · average 11.9% 
Nigeria Free – 20% Third-country duty 34 tariff lines · average 10.2% Headings 8
- 8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- 8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
- 8904Tugs and pusher craft
- 8905Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
- 8906Other vessels, including warships and lifeboats other than rowing boats
- 8907Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
- 8908Vessels and other floating structures for breaking up
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$10mUS$10m+US$184m+US$2bn+> US$5bn
Exports: 190
- China: US$33bn
- South Korea: US$26bn
- Japan: US$10bn
- Saudi Arabia: US$7bn
- Italy: US$6bn
- Netherlands: US$5bn
- Germany: US$4bn
- India: US$4bn
- Singapore: US$3bn
- Norway: US$3bn
- Angola: US$3bn
- United Kingdom: US$2bn
- United States: US$2bn
- Türkiye: US$2bn
- France: US$2bn
- Poland: US$2bn
- Cayman Islands: US$2bn
- Indonesia: US$2bn
- Thailand: US$2bn
- Finland: US$2bn
- Denmark: US$1bn
- Belgium: US$1bn
- Cyprus: US$950m
- Romania: US$858m
- Marshall Islands: US$842m
- Spain: US$786m
- Malaysia: US$747m
- Philippines: US$735m
- Mexico: US$728m
- Panama: US$682m
- Nigeria: US$679m
- United Arab Emirates: US$660m
- Brazil: US$657m
- Croatia: US$598m
- Liberia: US$489m
- Sweden: US$461m
- Hong Kong SAR China: US$445m
- Taiwan: US$432m
- Malta: US$429m
- Australia: US$395m
- Vietnam: US$390m
- Canada: US$321m
- South Africa: US$318m
- Qatar: US$314m
- Bahamas: US$299m
- Greece: US$229m
- Bermuda: US$184m
- Tunisia: US$154m
- Antigua & Barbuda: US$141m
- Lithuania: US$132m
- Serbia: US$127m
- Sri Lanka: US$127m
- Vanuatu: US$125m
- Portugal: US$125m
- New Zealand: US$123m
- Slovenia: US$110m
- Brunei: US$108m
- Côte d’Ivoire: US$102m
- Israel: US$101m
- Switzerland: US$97m
Trade value (US$) no reported trade < US$37mUS$37m+US$244m+US$2bn+> US$5bn
Imports: 222
- Liberia: US$17bn
- Marshall Islands: US$9bn
- Singapore: US$8bn
- Panama: US$8bn
- United Arab Emirates: US$7bn
- Malta: US$6bn
- France: US$5bn
- Cayman Islands: US$5bn
- United States: US$5bn
- Germany: US$5bn
- Norway: US$4bn
- United Kingdom: US$4bn
- Denmark: US$3bn
- South Korea: US$3bn
- Netherlands: US$3bn
- India: US$3bn
- Thailand: US$2bn
- Brazil: US$2bn
- Bermuda: US$2bn
- Canada: US$2bn
- Italy: US$2bn
- Indonesia: US$2bn
- Saudi Arabia: US$2bn
- Spain: US$2bn
- Greece: US$2bn
- Poland: US$1bn
- Bahamas: US$1bn
- Switzerland: US$1bn
- Bahrain: US$1bn
- China: US$1bn
- Cyprus: US$1bn
- Australia: US$1bn
- Hong Kong SAR China: US$1bn
- Malaysia: US$1bn
- Türkiye: US$1bn
- Japan: US$872m
- Portugal: US$769m
- Belgium: US$689m
- Mexico: US$678m
- Sweden: US$613m
- Taiwan: US$576m
- Croatia: US$571m
- Qatar: US$459m
- Russia: US$455m
- Israel: US$424m
- Vietnam: US$413m
- Congo - Brazzaville: US$382m
- Maldives: US$380m
- Philippines: US$364m
- British Virgin Islands: US$347m
- Senegal: US$344m
- Oman: US$310m
- Sri Lanka: US$300m
- Gibraltar: US$284m
- Pakistan: US$255m
- Bangladesh: US$244m
- Finland: US$236m
- Guinea: US$227m
- Nigeria: US$211m
- Angola: US$205m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$33bn | 23.2% |
| 2 |  South Korea | US$26bn | 18.3% |
| 3 | Japan | US$10bn | 6.8% |
| 4 |  Saudi Arabia | US$7bn | 5.1% |
| 5 |  Italy | US$6bn | 4.4% |
| 6 |  Netherlands | US$5bn | 3.6% |
| 7 |  Germany | US$4bn | 3.1% |
| 8 |  India | US$4bn | 3% |
| 9 |  Singapore | US$3bn | 2.1% |
| 10 | Norway | US$3bn | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Liberia | US$17bn | 11.9% |
| 2 |  Marshall Islands | US$9bn | 6.6% |
| 3 | Singapore | US$8bn | 6% |
| 4 |  Panama | US$8bn | 5.4% |
| 5 |  United Arab Emirates | US$7bn | 4.8% |
| 6 |  Malta | US$6bn | 4.6% |
| 7 |  France | US$5bn | 3.7% |
| 8 |  Cayman Islands | US$5bn | 3.5% |
| 9 | United States | US$5bn | 3.5% |
| 10 | Germany | US$5bn | 3.2% |
In the UK Global Tariff, chapter 89 covers 42 tariff lines and the duty is duty-free. 41 of them are duty-free.
The EU Combined Nomenclature divides chapter 89 into 42 tariff lines; the duty is between 0% and 2.7% (average 1.2%). 17 of them are duty-free.
In the Turkish Customs Tariff Schedule, chapter 89 covers 48 tariff lines and the duty is between 0% and 2.7%. 19 of them are duty-free.
World trade in chapter 89 goods reached US$141bn in 2024, up 4.3% on 2023.
China was the largest exporter with 23.2% of the total, ahead of South Korea.
Liberia imported the most (US$17bn).
Chapter notes
Note
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
spare parts (such as propellers), whether or not in a new condition,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
Products classified here
Questions and answers
What is the HS code for ships, boats and floating structures?
Ships, boats and floating structures make up HS chapter 89, in section XVII of the Harmonized System.
What is the import duty on ships, boats and floating structures in the UK?
Under the UK Global Tariff, imports under 89 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on ships, boats and floating structures in the EU?
Under the EU Combined Nomenclature, imports under 89 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most ships, boats and floating structures?
China, with US$33bn in 2024 (23.2% of world exports).