Subheading · Chapter 89 · Heading 8901

8901.10

8901.10: Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds

Cruise ships and ferries

8901.10 is the HS subheading for cruise ships and ferries, under heading 8901 in chapter 89.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8901 10 00 00 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
  2. 8901 10 10 00 Seagoing Freep/st
  3. 8901 10 90 00 Other Freep/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2022 No.998, S.I. 2022/395
    Documents
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence "controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
    Tariff lines
    on 1 of 2 lines
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£52.6m+1,206% · previous 12 months
Average import price£561.18 per kg
Jan 2024: £824kFeb 2024: £126kMar 2024: £104kApr 2024: £232kMay 2024: £133kJun 2024: £5.3mJul 2024: £101kAug 2024: £42kSept 2024: £4kOct 2024: £100kNov 2024: £2kDec 2024: £70kJan 2025: £19kFeb 2025: £145kMar 2025: £141kApr 2025: £205kMay 2025: £842kJun 2025: £213kJul 2025: £2.3mAug 2025: £32kNov 2025: £188kDec 2025: £172kJan 2026: £13kFeb 2026: £40.4mApr 2026: £189kJun 2026: £442kJul 2026: £11.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Türkiye £40.4m 76.8% —
France £11.3m 21.6% +687,686.7%
Poland £361k 0.7% -40.1%
United Kingdom £225k 0.4% —
Czechia £189k 0.4% -38.3%
Spain £42k 0.1% —
China £16k 0% +0.3%
Taiwan £4k 0% -33.3%

Same subheading in other tariffs

World trade in 2024

8901.10 · US$5.8bn

Trade value (US$) no reported trade < US$3mUS$3m+US$17m+US$119m+> US$601m

Exports: 86
  1. Italy: US$1.7bn
  2. Finland: US$693m
  3. Germany: US$601m
  4. France: US$527m
  5. Singapore: US$468m
  6. China: US$424m
  7. India: US$384m
  8. Türkiye: US$164m
  9. Netherlands: US$119m
  10. Malta: US$88m
  11. Greece: US$70m
  12. Norway: US$54m
  13. United Kingdom: US$52m
  14. Spain: US$44m
  15. Indonesia: US$42m
  16. Denmark: US$37m
  17. Croatia: US$31m
  18. Antigua & Barbuda: US$27m
  19. Sri Lanka: US$23m
  20. Switzerland: US$20m
  21. Taiwan: US$18m
  22. Japan: US$17m
  23. Hong Kong SAR China: US$15m
  24. Serbia: US$12m
  25. Panama: US$11m
  26. United States: US$11m
  27. South Korea: US$10m
  28. United Arab Emirates: US$9m
  29. Poland: US$7m
  30. South Africa: US$7m
  31. New Zealand: US$7m
  32. Philippines: US$7m
  33. Czechia: US$6m
  34. Vietnam: US$6m
  35. Egypt: US$6m
  36. St Vincent & the Grenadines: US$5m
  37. Saudi Arabia: US$5m
  38. Montenegro: US$5m
  39. Slovakia: US$5m
  40. Thailand: US$5m
  41. Sweden: US$5m
  42. Nigeria: US$4m
  43. Cyprus: US$3m
  44. Malaysia: US$3m
  45. Portugal: US$3m
  46. Belgium: US$2m
  47. Australia: US$2m
  48. Ireland: US$2m
  49. Hungary: US$1m
  50. Côte d’Ivoire: US$1m
  51. Mozambique: US$1m
  52. Latvia: US$1m
  53. Estonia: US$1m
  54. Romania: US$809k
  55. Slovenia: US$625k
  56. Bahamas: US$612k
  57. Russia: US$574k
  58. Zambia: US$537k
  59. Ecuador: US$347k
  60. Ukraine: US$298k

Top exporters

RankCountryValueShare
1 Italy US$1.7bn 29.4%
2 Finland US$693m 12%
3 Germany US$601m 10.4%
4 France US$527m 9.1%
5 Singapore US$468m 8.1%
6 China US$424m 7.4%
7 India US$384m 6.7%
8 Türkiye US$164m 2.8%
9 Netherlands US$119m 2.1%
10 Malta US$88m 1.5%

Top importers

RankCountryValueShare
1 Switzerland US$1.1bn 18.6%
2 Germany US$767m 13.3%
3 United Kingdom US$707m 12.3%
4 France US$543m 9.4%
5 Malta US$520m 9%
6 Maldives US$299m 5.2%
7 Canada US$238m 4.1%
8 Israel US$234m 4.1%
9 Hong Kong SAR China US$132m 2.3%
10 Italy US$98m 1.7%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 3.8%median duty
  • 60number of duty-free countries (MFN)
  • 35%highest: Bermuda, Syria, Canada

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 2% 2023
Algeria 0% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 15% 0% – 30% 2022
Bahrain 0% 2023
Bangladesh 11% 0% – 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 3.3% 0% – 5% 2021 · HS 2017
Benin 5% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 5% 0% – 10% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 25% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 12% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 3% 0% – 6% 2023 · HS 2017
China 6% 5% – 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 4.5% 0% – 9% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 2.5% 0% – 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 0% – 10% 2023 · HS 2017
Egypt 1.3% 0% – 2% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 20% 10% – 30% 2021 · HS 2017
European Union (27 countries) 0.9% 0% – 1.7% 2023
Fiji 0% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 0% – 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 10% 5% – 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 3.3% 0% – 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 4.2% 0% – 25% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 15% 2021 · HS 2017
Nepal 5% 2023
New Zealand 3.8% 0% – 5% 2023
Nicaragua 4% 0% – 10% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 7% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 2.3% 1% – 5% 2023
Qatar 0% 2023
Russia 3.3% 0% – 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 0% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 2.4%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 5% 0% – 10% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0.9% 0% – 1.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 9.2% 5% – 10% 2023
Wallis & Futuna 0% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
79328 Cruise ships, excursion boats & similar vessels principally designed for the transport of persons; ferry-boats of all kinds
End use (BEC Rev. 5)
Capital goods · BEC 512020
CPC 2.1 product
49311 Cruise ships, excursion boats and similar vessels, principally designed for the transport of persons; ferry boats of all kinds
ISIC Rev. 4 activity
3011 Building of ships and floating structures

Earlier HS editions

HSCode
20178901.10unchanged
20128901.10unchanged
20078901.10unchanged
20028901.10unchanged
19968901.10unchanged
19928901.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Sanctions

    Update to Import and Export Sanctions on Gold, Precious Metals, Diamonds and Luxury Goods from Syria – 22 April 2026

    Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8901.10 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8901.10 into 2 tariff lines; the duty is between 0% and 1.7% (average 0.9%). 1 of them is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported cruise ships and ferries worth £52.6m (up 1206% on the year before), at an average of £561.18 per kg; Türkiye supplied 77%, followed by France.

World trade in cruise ships and ferries reached US$5.8bn in 2024, down 55.7% on 2023.

Italy was the largest exporter with 29.4% of the total, ahead of Finland.

Legal notes

Additional notes

Products classified here

Questions and answers

What is the HS code for cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds?

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds fall under HS subheading 8901.10, part of heading 8901, in section XVII of the Harmonized System.

What is the import duty on cruise ships, excursion boats and similar vessels… in the UK?

Under the UK Global Tariff, imports under 8901.10 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 and similar vessels… in the EU?

Under the EU Combined Nomenclature, imports under 8901.10 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 and similar vessels…?

Italy, with US$1.7bn in 2024 (29.4% of world exports).

Which countries can export cruise ships and ferries to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on cruise ships and ferries?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import cruise ships and ferries from?

In the 12 months to August 2026, the largest suppliers were Türkiye (77%), France (22%) and Poland (1%), out of total imports of £52.6m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.