Subheading · Chapter 89 · Heading 8901

8901.20

8901.20: Cruise ships, excursion boats, ferry-boats, cargo ships: tankers

Tankers

Official description Tankers

8901.20 is the HS subheading for tankers, 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: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8901 20 00 00 Tankers
  2. 8901 20 10 00 Seagoing Freep/st
  3. 8901 20 90 00 Other Freect/l

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 5

  • 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

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£1k-100% · previous 12 months
Average import price£1,395.00 per kg
Jul 2024: £26kSept 2024: £6.4mApr 2025: £927May 2025: £1kNov 2025: £1k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £1k 100% —
China £0 0% -100%
Norway £0 0% -100%
New Zealand £0 0% -100%
Poland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8901.20 · US$20bn

Trade value (US$) no reported trade < US$21.6mUS$21.6m+US$143m+US$414.9m+> US$2.1bn

Exports: 70
  1. South Korea: US$6.4bn
  2. China: US$4.3bn
  3. India: US$2.1bn
  4. Japan: US$1.7bn
  5. Belgium: US$1.1bn
  6. Singapore: US$446.8m
  7. Marshall Islands: US$414.9m
  8. Thailand: US$352.8m
  9. Germany: US$295.5m
  10. Türkiye: US$257.3m
  11. Netherlands: US$250.3m
  12. Denmark: US$203.1m
  13. Panama: US$202.4m
  14. United States: US$192.5m
  15. Bermuda: US$182.9m
  16. Angola: US$157.9m
  17. Italy: US$143m
  18. Liberia: US$110.5m
  19. Norway: US$95.9m
  20. Iraq: US$92m
  21. Cyprus: US$82.3m
  22. Philippines: US$79.9m
  23. Mexico: US$74.7m
  24. Sweden: US$70.7m
  25. Brunei: US$70.2m
  26. Indonesia: US$55.5m
  27. Taiwan: US$53.1m
  28. Kuwait: US$49.2m
  29. Papua New Guinea: US$44.2m
  30. Vietnam: US$43.4m
  31. Jamaica: US$39.8m
  32. Nigeria: US$39.2m
  33. Hong Kong SAR China: US$30.2m
  34. Romania: US$21.6m
  35. Cayman Islands: US$21.4m
  36. Poland: US$17.8m
  37. Portugal: US$11.6m
  38. Saudi Arabia: US$11.5m
  39. Serbia: US$11.1m
  40. Peru: US$9.4m
  41. Australia: US$9.3m
  42. United Arab Emirates: US$9.3m
  43. Kiribati: US$7.7m
  44. Malaysia: US$6.8m
  45. Mauritius: US$6.5m
  46. Chile: US$5.4m
  47. France: US$5.3m
  48. Togo: US$5.1m
  49. Spain: US$4.5m
  50. Ukraine: US$4.2m
  51. Finland: US$4m
  52. Switzerland: US$3.3m
  53. United Kingdom: US$2.5m
  54. Greece: US$497.7k
  55. Hungary: US$243.5k
  56. Ireland: US$72k
  57. Canada: US$32.7k
  58. South Africa: US$21.8k
  59. Malta: US$17.3k
  60. Austria: US$13.7k

Top exporters

RankCountryValueShare
1 South Korea US$6.4bn 32.3%
2 China US$4.3bn 21.4%
3 India US$2.1bn 10.5%
4 Japan US$1.7bn 8.5%
5 Belgium US$1.1bn 5.8%
6 Singapore US$446.8m 2.2%
7 Marshall Islands US$414.9m 2.1%
8 Thailand US$352.8m 1.8%
9 Germany US$295.5m 1.5%
10 Türkiye US$257.3m 1.3%

Top importers

RankCountryValueShare
1 Singapore US$2.7bn 13.8%
2 Liberia US$2.3bn 11.5%
3 Norway US$1.7bn 8.5%
4 Marshall Islands US$1.7bn 8.5%
5 South Korea US$1.6bn 8.2%
6 Panama US$1.3bn 6.6%
7 Greece US$681.8m 3.4%
8 France US$642.8m 3.2%
9 Denmark US$626m 3.1%
10 Cyprus US$521.2m 2.6%

Import duty on this product around the world 164

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.

  • 2.5%median duty
  • 72number of duty-free countries (MFN)
  • 35%highest: Bermuda, Syria, Canada

164

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 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 2% 0% – 6% 2023 · HS 2017
China 7.9% 6% – 9% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 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% 0% – 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0.9% 0% – 1.7% 2023
Fiji 0% 2023
French Polynesia 8% 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 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 5% 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 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 4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 5% – 15% 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 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 7% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 0% 2023
Russia 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 0% 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 0.2% 0% – 1% 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 3.2% 0% – 10% 2023
Wallis & Futuna 0% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 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
79322 Tankers of all kinds
End use (BEC Rev. 5)
Capital goods · BEC 512
CPC 2.1 product
49312 Tankers (ships)
ISIC Rev. 4 activity
3011 Building of ships and floating structures

Earlier HS editions

HSCode
20178901.20unchanged
20128901.20unchanged
20078901.20unchanged
20028901.20unchanged
19968901.20unchanged
19928901.20unchanged

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 · Applies from:

    The Iran (Sanctions) (Amendment) Regulations 2026

    S.I. 2026/983 · Source: legislation.gov.uk

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  3. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 8901.20 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 8901.20 covers 2 tariff lines and the duty is between 0% and 1.7%. 1 of them is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

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

Imports of tankers into the UK came to £1.4k between September 2025 and August 2026 (down 100% on the year before); Italy supplied 100%, followed by China.

In 2024, countries exported tankers worth US$20bn (+15.1% year on year).

The largest exporter was South Korea (US$6.4bn), followed by China.

Legal notes

Additional notes

Questions and answers

What is the HS code for cruise ships, excursion boats, ferry-boats, cargo ships: tankers?

Cruise ships, excursion boats, ferry-boats, cargo ships: tankers fall under HS subheading 8901.20, part of heading 8901, 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 8901.20 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 8901.20 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…?

South Korea, with US$6.4bn in 2024 (32.3% of world exports).

Which countries can export tankers 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 tankers?

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 tankers from?

In the 12 months to August 2026, the largest suppliers were Italy (100%), China (0%) and Norway (0%), out of total imports of £1.4k.

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