Chapter · Section XVII

Chapter 89: Ships, boats and floating structures

89
  • FreeUK
  • 0%–2.7%EU
  • 0%–50%Türkiye
  • 0%–2.7%USA
  • US$140.9bnWorld trade in 2024

8 headings make up chapter 89, part of section XVII, vehicles, aircraft, vessels and associated transport equipment.

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 statutory rate is between 0% and 50%. 1 of them is duty-free.

World trade in chapter 89 goods reached US$140.9bn 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$16.8bn).

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 – 50% Statutory rate (Law 474) 48 tariff lines · average 45% USA Free – 2.7% General (MFN) 32 tariff lines · average 0.8%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Headings 8

World trade in 2024

89 · US$140.9bn

Trade value (US$) no reported trade < US$10.1mUS$10.1m+US$184.2m+US$1.7bn+> US$5bn

Exports: 190
  1. China: US$32.7bn
  2. South Korea: US$25.8bn
  3. Japan: US$9.5bn
  4. Saudi Arabia: US$7.3bn
  5. Italy: US$6.2bn
  6. Netherlands: US$5bn
  7. Germany: US$4.3bn
  8. India: US$4.3bn
  9. Singapore: US$3bn
  10. Norway: US$2.8bn
  11. Angola: US$2.7bn
  12. United Kingdom: US$2.3bn
  13. United States: US$2.2bn
  14. Türkiye: US$2.2bn
  15. France: US$2.1bn
  16. Poland: US$2.1bn
  17. Cayman Islands: US$2bn
  18. Indonesia: US$1.8bn
  19. Thailand: US$1.7bn
  20. Finland: US$1.6bn
  21. Denmark: US$1.4bn
  22. Belgium: US$1.4bn
  23. Cyprus: US$949.8m
  24. Romania: US$858.1m
  25. Marshall Islands: US$841.5m
  26. Spain: US$786.3m
  27. Malaysia: US$747.3m
  28. Philippines: US$734.9m
  29. Mexico: US$727.7m
  30. Panama: US$682.2m
  31. Nigeria: US$678.6m
  32. United Arab Emirates: US$659.8m
  33. Brazil: US$656.7m
  34. Croatia: US$598m
  35. Liberia: US$488.8m
  36. Sweden: US$460.8m
  37. Hong Kong SAR China: US$445.2m
  38. Taiwan: US$431.8m
  39. Malta: US$428.8m
  40. Australia: US$395.1m
  41. Vietnam: US$389.9m
  42. Canada: US$321m
  43. South Africa: US$318.3m
  44. Qatar: US$313.5m
  45. Bahamas: US$299.3m
  46. Greece: US$229.1m
  47. Bermuda: US$184.2m
  48. Tunisia: US$153.7m
  49. Antigua & Barbuda: US$140.7m
  50. Lithuania: US$131.5m
  51. Serbia: US$126.8m
  52. Sri Lanka: US$126.5m
  53. Vanuatu: US$125.5m
  54. Portugal: US$125.3m
  55. New Zealand: US$122.8m
  56. Slovenia: US$110m
  57. Brunei: US$107.7m
  58. Côte d’Ivoire: US$101.8m
  59. Israel: US$100.9m
  60. Switzerland: US$96.8m

Top exporters

RankCountryValueShare
1 China US$32.7bn 23.2%
2 South Korea US$25.8bn 18.3%
3 Japan US$9.5bn 6.8%
4 Saudi Arabia US$7.3bn 5.1%
5 Italy US$6.2bn 4.4%
6 Netherlands US$5bn 3.6%
7 Germany US$4.3bn 3.1%
8 India US$4.3bn 3%
9 Singapore US$3bn 2.1%
10 Norway US$2.8bn 2%

Top importers

RankCountryValueShare
1 Liberia US$16.8bn 11.9%
2 Marshall Islands US$9.3bn 6.6%
3 Singapore US$8.4bn 6%
4 Panama US$7.6bn 5.4%
5 United Arab Emirates US$6.7bn 4.8%
6 Malta US$6.5bn 4.6%
7 France US$5.2bn 3.7%
8 Cayman Islands US$5bn 3.5%
9 United States US$4.9bn 3.5%
10 Germany US$4.5bn 3.2%

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$32.7bn in 2024 (23.2% of world exports).