Subheading · Chapter 89 · Heading 8901
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
Rates by national line · UK Global Tariff
UK lines →- 8901 20 00 00 Tankers
- 8901 20 10 00 Seagoing Freep/st
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £1k | 100% | — | |
| £0 | 0% | -100% | |
| £0 | 0% | -100% | |
| £0 | 0% | -100% | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$21.6mUS$21.6m+US$143m+US$414.9m+> US$2.1bn
Exports: 70
- South Korea: US$6.4bn
- China: US$4.3bn
- India: US$2.1bn
- Japan: US$1.7bn
- Belgium: US$1.1bn
- Singapore: US$446.8m
- Marshall Islands: US$414.9m
- Thailand: US$352.8m
- Germany: US$295.5m
- Türkiye: US$257.3m
- Netherlands: US$250.3m
- Denmark: US$203.1m
- Panama: US$202.4m
- United States: US$192.5m
- Bermuda: US$182.9m
- Angola: US$157.9m
- Italy: US$143m
- Liberia: US$110.5m
- Norway: US$95.9m
- Iraq: US$92m
- Cyprus: US$82.3m
- Philippines: US$79.9m
- Mexico: US$74.7m
- Sweden: US$70.7m
- Brunei: US$70.2m
- Indonesia: US$55.5m
- Taiwan: US$53.1m
- Kuwait: US$49.2m
- Papua New Guinea: US$44.2m
- Vietnam: US$43.4m
- Jamaica: US$39.8m
- Nigeria: US$39.2m
- Hong Kong SAR China: US$30.2m
- Romania: US$21.6m
- Cayman Islands: US$21.4m
- Poland: US$17.8m
- Portugal: US$11.6m
- Saudi Arabia: US$11.5m
- Serbia: US$11.1m
- Peru: US$9.4m
- Australia: US$9.3m
- United Arab Emirates: US$9.3m
- Kiribati: US$7.7m
- Malaysia: US$6.8m
- Mauritius: US$6.5m
- Chile: US$5.4m
- France: US$5.3m
- Togo: US$5.1m
- Spain: US$4.5m
- Ukraine: US$4.2m
- Finland: US$4m
- Switzerland: US$3.3m
- United Kingdom: US$2.5m
- Greece: US$497.7k
- Hungary: US$243.5k
- Ireland: US$72k
- Canada: US$32.7k
- South Africa: US$21.8k
- Malta: US$17.3k
- Austria: US$13.7k
Trade value (US$) no reported trade < US$20.1mUS$20.1m+US$127.5m+US$521.2m+> US$1.7bn
Imports: 93
- Singapore: US$2.7bn
- Liberia: US$2.3bn
- Norway: US$1.7bn
- Marshall Islands: US$1.7bn
- South Korea: US$1.6bn
- Panama: US$1.3bn
- Greece: US$681.8m
- France: US$642.8m
- Denmark: US$626m
- Cyprus: US$521.2m
- Indonesia: US$489.7m
- United Arab Emirates: US$487.4m
- Bermuda: US$461.8m
- Malta: US$420.7m
- Poland: US$407.3m
- United States: US$376.1m
- Thailand: US$324.4m
- United Kingdom: US$296.1m
- Netherlands: US$269.4m
- Germany: US$260.2m
- Belgium: US$253.6m
- China: US$190.9m
- Bahamas: US$143.4m
- Sri Lanka: US$127.5m
- Sweden: US$123.7m
- Oman: US$118.4m
- Spain: US$114.6m
- Malaysia: US$100.1m
- Türkiye: US$86.6m
- Seychelles: US$85m
- Switzerland: US$83.1m
- Canada: US$75.2m
- Philippines: US$67.5m
- India: US$63.9m
- Luxembourg: US$63.5m
- Qatar: US$57.9m
- Saudi Arabia: US$53m
- Tanzania: US$43.3m
- New Zealand: US$43m
- Japan: US$41.4m
- Egypt: US$35.3m
- Chile: US$33.8m
- South Africa: US$25.5m
- Ireland: US$23.1m
- Peru: US$21.9m
- Hong Kong SAR China: US$21.3m
- Senegal: US$20.1m
- Italy: US$17.8m
- Vietnam: US$16.8m
- Bangladesh: US$16.7m
- Maldives: US$16.3m
- Serbia: US$15.5m
- Cambodia: US$14.4m
- Kiribati: US$12m
- São Tomé & Príncipe: US$9.5m
- Portugal: US$9.2m
- Bahrain: US$9m
- Turks & Caicos Islands: US$7.3m
- Uruguay: US$5.4m
- Belize: US$5.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6.4bn | 32.3% | |
| 2 | US$4.3bn | 21.4% | |
| 3 | US$2.1bn | 10.5% | |
| 4 | US$1.7bn | 8.5% | |
| 5 | US$1.1bn | 5.8% | |
| 6 | US$446.8m | 2.2% | |
| 7 | US$414.9m | 2.1% | |
| 8 | US$352.8m | 1.8% | |
| 9 | US$295.5m | 1.5% | |
| 10 | US$257.3m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.7bn | 13.8% | |
| 2 | US$2.3bn | 11.5% | |
| 3 | US$1.7bn | 8.5% | |
| 4 | US$1.7bn | 8.5% | |
| 5 | US$1.6bn | 8.2% | |
| 6 | US$1.3bn | 6.6% | |
| 7 | US$681.8m | 3.4% | |
| 8 | US$642.8m | 3.2% | |
| 9 | US$626m | 3.1% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 15% | 0% – 30% | 2022 | |
| 0% | 2023 | ||
| 11% | 0% – 25% | 2023 · HS 2017 | |
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 35% | 2023 | ||
| 10% | 2022 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 2.5% | 0% – 5% | 2022 | |
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 12% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 2% | 0% – 6% | 2023 · HS 2017 | |
| 7.9% | 6% – 9% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 1% | 0% – 2% | 2019 · HS 2017 | |
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0.9% | 0% – 1.7% | 2023 | |
| 0% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 4%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 5% – 15% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 2.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 2.4%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0.2% | 0% – 1% | 2023 | |
| 5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0.9% | 0% – 1.7% | 2023 | |
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 3.2% | 0% – 10% | 2023 | |
| 0% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 8901.20 | unchanged |
| 2012 | 8901.20 | unchanged |
| 2007 | 8901.20 | unchanged |
| 2002 | 8901.20 | unchanged |
| 1996 | 8901.20 | unchanged |
| 1992 | 8901.20 | unchanged |
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.
-
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
-
CELEX 32026R1848 · Source: eur-lex.europa.eu
-
CELEX 32026R0506 · Source: eur-lex.europa.eu
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
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.
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.