Heading · Chapter 89
8901: Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Heading 8901 is divided into 4 six-digit subheadings and sits in chapter 89, ships, boats and floating structures.
Duty rates compared
UK Free Third-country duty 8 tariff lines 
EU Free – 1.7% Third-country duty 8 tariff lines · average 0.9% 
Türkiye Free – 1.7% Third-country duty 10 tariff lines · average 0.9% 
USA Free General (MFN) 4 tariff lines 
Canada 15% – 25% General (MFN) 8 tariff lines · average 23.8% 
Mexico Free – 15% General (MFN) 10 tariff lines · average 9% 
Brazil 12.6% – 35% General (MFN) 4 tariff lines · average 21.9% 
Argentina 12.6% General (MFN) 4 tariff lines 
Peru Free General (MFN) 12 tariff lines 
New Zealand Free – 5% General (MFN) 32 tariff lines · average 2.2% 
Japan Free General (MFN) 4 tariff lines 
Taiwan Free General (MFN) 7 tariff lines 
GCC Free General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 4 tariff lines 
Norway Free General (MFN) 12 tariff lines 
North Macedonia 7% General (MFN) 8 tariff lines 
Nigeria Free – 5% General (MFN) 8 tariff lines · average 4.4% Subheadings 4
- 8901.10Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kindsCruise ships and ferries
- 8901.20Cruise ships, excursion boats, ferry-boats, cargo ships: tankersTankers
- 8901.30Refrigerated vessels, other than those of subheading 890120
- 8901.90Other vessels for the transport of goods and other vessels for the transport of both persons and goodsCargo ships and other goods vessels
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$20mUS$20m+US$183m+US$732m+> US$2.7bn
Exports: 117
- China: US$26.1bn
- South Korea: US$23.9bn
- Japan: US$9.1bn
- India: US$2.7bn
- Germany: US$2.2bn
- Italy: US$1.8bn
- Singapore: US$1.4bn
- Belgium: US$1.2bn
- Finland: US$1.2bn
- Denmark: US$1.1bn
- Angola: US$785m
- Philippines: US$732m
- Poland: US$670m
- Netherlands: US$670m
- Marshall Islands: US$666m
- Saudi Arabia: US$640m
- Türkiye: US$632m
- France: US$593m
- Cyprus: US$583m
- Thailand: US$486m
- Norway: US$472m
- Liberia: US$455m
- Panama: US$406m
- Romania: US$405m
- Hong Kong SAR China: US$363m
- Indonesia: US$305m
- Sweden: US$274m
- United States: US$274m
- Bermuda: US$183m
- Vietnam: US$168m
- Malta: US$131m
- Spain: US$128m
- Antigua & Barbuda: US$116m
- Serbia: US$113m
- Bahamas: US$103m
- Taiwan: US$93m
- Iraq: US$92m
- Greece: US$89m
- United Kingdom: US$88m
- Mexico: US$75m
- Côte d’Ivoire: US$74m
- Sri Lanka: US$74m
- Brunei: US$70m
- Switzerland: US$68m
- Nigeria: US$65m
- Malaysia: US$59m
- Kuwait: US$49m
- Australia: US$46m
- Cayman Islands: US$45m
- Papua New Guinea: US$44m
- Jamaica: US$40m
- Croatia: US$36m
- Tunisia: US$36m
- Iceland: US$34m
- Chile: US$26m
- Ukraine: US$24m
- United Arab Emirates: US$23m
- Barbados: US$20m
- Portugal: US$18m
- Lithuania: US$18m
Trade value (US$) no reported trade < US$13mUS$13m+US$135m+US$839m+> US$4.1bn
Imports: 182
- Liberia: US$16.7bn
- Marshall Islands: US$7.8bn
- Panama: US$7.2bn
- Singapore: US$5.5bn
- Malta: US$5.1bn
- France: US$4.1bn
- Germany: US$3.7bn
- South Korea: US$2.9bn
- Norway: US$2.9bn
- Denmark: US$2.7bn
- Bermuda: US$1.9bn
- United Kingdom: US$1.4bn
- Poland: US$1.3bn
- United Arab Emirates: US$1.3bn
- Switzerland: US$1.2bn
- Indonesia: US$1.1bn
- Greece: US$1.1bn
- Cyprus: US$947m
- Hong Kong SAR China: US$839m
- Japan: US$683m
- Thailand: US$681m
- Portugal: US$645m
- Italy: US$595m
- Belgium: US$595m
- Australia: US$564m
- United States: US$555m
- Canada: US$537m
- Netherlands: US$506m
- Bahamas: US$472m
- Spain: US$471m
- China: US$419m
- Sweden: US$395m
- Mexico: US$345m
- India: US$327m
- Türkiye: US$326m
- Maldives: US$324m
- Israel: US$313m
- Russia: US$241m
- Philippines: US$230m
- Bangladesh: US$201m
- Vietnam: US$187m
- Oman: US$176m
- Brazil: US$175m
- Malaysia: US$158m
- Sri Lanka: US$146m
- Taiwan: US$135m
- Saudi Arabia: US$117m
- Chile: US$117m
- Antigua & Barbuda: US$109m
- Luxembourg: US$108m
- Guinea: US$98m
- Seychelles: US$95m
- Finland: US$92m
- Serbia: US$91m
- Egypt: US$88m
- Qatar: US$87m
- Angola: US$85m
- Ireland: US$75m
- Croatia: US$65m
- Congo - Brazzaville: US$63m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$26.1bn | 31.6% |
| 2 |  South Korea | US$23.9bn | 28.9% |
| 3 | Japan | US$9.1bn | 11.1% |
| 4 |  India | US$2.7bn | 3.2% |
| 5 |  Germany | US$2.2bn | 2.6% |
| 6 |  Italy | US$1.8bn | 2.2% |
| 7 |  Singapore | US$1.4bn | 1.7% |
| 8 |  Belgium | US$1.2bn | 1.5% |
| 9 |  Finland | US$1.2bn | 1.5% |
| 10 |  Denmark | US$1.1bn | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Liberia | US$16.7bn | 20.2% |
| 2 |  Marshall Islands | US$7.8bn | 9.5% |
| 3 |  Panama | US$7.2bn | 8.8% |
| 4 | Singapore | US$5.5bn | 6.6% |
| 5 |  Malta | US$5.1bn | 6.1% |
| 6 |  France | US$4.1bn | 5% |
| 7 | Germany | US$3.7bn | 4.5% |
| 8 | South Korea | US$2.9bn | 3.6% |
| 9 | Norway | US$2.9bn | 3.5% |
| 10 | Denmark | US$2.7bn | 3.2% |
The UK Global Tariff divides heading 8901 into 8 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 8901 covers 8 tariff lines and the duty is between 0% and 1.7%. 4 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 8901 into 10 tariff lines; the duty is between 0% and 1.7% (average 0.9%). 5 of them are duty-free.
In the Harmonized Tariff Schedule of the United States, heading 8901 covers 4 tariff lines and the duty is duty-free.
The Customs Tariff of Canada divides heading 8901 into 8 tariff lines; the duty is between 15% and 25% (average 23.8%).
In the Mexican Tariff (TIGIE), heading 8901 covers 10 tariff lines and the duty is between 0% and 15%. 1 of them is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 8901 into 4 tariff lines; the duty is between 12.6% and 35% (average 21.9%).
In the Argentine Tariff (NCM-SIM), heading 8901 covers 4 tariff lines and the duty is 12.6%.
The Customs Tariff of Peru divides heading 8901 into 12 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 8901 covers 32 tariff lines and the duty is between 0% and 5%. 18 of them are duty-free.
The Customs Tariff Schedules of Japan divides heading 8901 into 4 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 8901 covers 7 tariff lines and the duty is duty-free.
The GCC Common Customs Tariff divides heading 8901 into 9 tariff lines; the duty is duty-free.
In the Swiss Customs Tariff (Tares), heading 8901 covers 4 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 8901 into 12 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 8901 covers 8 tariff lines and the duty is 7%.
The ECOWAS Common External Tariff (Nigeria) divides heading 8901 into 8 tariff lines; the duty is between 0% and 5% (average 4.4%). 1 of them is duty-free.
In 2024, countries exported heading 8901 goods worth US$82.7bn (+6.6% year on year).
The largest exporter was China (US$26.1bn), followed by South Korea.
The biggest buyer was Liberia, with imports of US$16.7bn.
The United Kingdom ranked 39th among 117 exporters with US$88m.
The United Kingdom imported US$1.4bn.
Legal notes
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 cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods?
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods fall under HS heading 8901, part of chapter 89, in section XVII of the Harmonized System.
What is the import duty on cruise ships, excursion boats, ferry-boats, cargo… in the UK?
Under the UK Global Tariff, imports under 8901 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 cruise ships, excursion boats, ferry-boats, cargo… in the EU?
Under the EU Combined Nomenclature, imports under 8901 from countries without a preferential agreement are charged at 0% to 1.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cruise ships, excursion boats, ferry-boats, cargo…?
China, with US$26.1bn in 2024 (31.6% of world exports).