Subheading · Section XVII
8901.20: Cruise ships, excursion boats, ferry-boats, cargo ships: tankers
Official description Tankers
- FreeUK
- 0%–1.7%EU
- 50%Türkiye
- FreeUSA
- US$20bnWorld trade in 2024
Subheading 8901.20 belongs to heading 8901 (cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar…) in chapter 89.
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.
The Turkish Customs Tariff Schedule divides subheading 8901.20 into 2 tariff lines; the statutory rate is 50%.
Subheading 8901.20 is a single line in the Harmonized Tariff Schedule of the United States, where the duty is duty-free.
In 2024, countries exported these goods worth US$20bn (+15.1% year on year).
The largest exporter was South Korea (US$6.4bn), followed by China.
The biggest buyer was Singapore, with imports of US$2.7bn.
The United Kingdom ranked 53rd among 70 exporters with US$2.5m; its largest buyer was Italy.
The United Kingdom imported US$296.1m, most of it from South Korea.
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU Free – 1.7% Third-country duty 2 tariff lines · average 0.9% 
Türkiye 50% Statutory rate (Law 474) 2 tariff lines 
USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
UK Global Tariff
UK lines →- 8901 20 00 00 Tankers
- 8901 20 10 00 Seagoing Freep/st
- 8901 20 90 00 Other Freect/l
EU Combined Nomenclature
EU lines →- 8901 20 Tankers:
- 8901 20 10 Seagoing Freep/st
- 8901 20 90 Other 1.7%ct/l
Turkish Customs Tariff Schedule
Türkiye lines →This line has no official text in this language; it is shown in the language of its tariff.
- 8901.20 Sarnıçlı gemiler (tankerler):
- 8901.20.10.00.00 Denizde seyretmeye mahsus olanlar 50%Adet
- 8901.20.90.00.00 Diğerleri 50%Ct/I
Harmonized Tariff Schedule of the United States
USA lines →- 8901.20.00.00 Tankers FreeNo.
World trade in 2024
Trade value (US$) 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 |  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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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).