Heading · Chapter 89
8904: Tugs and pusher craft
Heading 8904 has no further six-digit division: the whole heading is subheading 8904.00, in chapter 89 (ships, boats and floating structures).
Duty rates compared
UK Free Third-country duty 3 tariff lines 
EU Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
Türkiye Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
USA Free General (MFN) 1 tariff line 
Canada 25% Third-country duty 1 tariff line 
Mexico 5% Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC Free Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 13% Third-country duty 3 tariff lines 
Nigeria 5% Third-country duty 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$22m+US$187m+> US$364m
Exports: 82
- Saudi Arabia: US$1bn
- China: US$403m
- Türkiye: US$364m
- Thailand: US$361m
- Qatar: US$312m
- India: US$289m
- Angola: US$279m
- Singapore: US$187m
- Malaysia: US$143m
- Indonesia: US$125m
- Netherlands: US$124m
- Vietnam: US$94m
- Spain: US$66m
- Japan: US$49m
- Italy: US$47m
- Egypt: US$41m
- Cyprus: US$33m
- Germany: US$23m
- South Korea: US$23m
- Antigua & Barbuda: US$22m
- Chile: US$19m
- Tuvalu: US$19m
- Panama: US$15m
- United Kingdom: US$14m
- Hong Kong SAR China: US$13m
- France: US$9m
- Comoros: US$7m
- Malta: US$6m
- Australia: US$6m
- United Arab Emirates: US$6m
- Greece: US$6m
- Marshall Islands: US$6m
- United States: US$5m
- Bulgaria: US$5m
- Bahamas: US$5m
- Mongolia: US$4m
- Liberia: US$3m
- Canada: US$3m
- Romania: US$2m
- Slovakia: US$2m
- Uruguay: US$2m
- New Zealand: US$2m
- Mauritius: US$2m
- Curaçao: US$2m
- Finland: US$1m
- Brazil: US$1m
- Colombia: US$1m
- Russia: US$1m
- Latvia: US$1m
- Poland: US$943k
- Ukraine: US$813k
- Serbia: US$781k
- Ecuador: US$768k
- Belgium: US$683k
- Vanuatu: US$645k
- Côte d’Ivoire: US$585k
- Denmark: US$584k
- Taiwan: US$561k
- St Vincent & the Grenadines: US$520k
- Morocco: US$517k
Trade value (US$) no reported trade < US$6mUS$6m+US$20m+US$64m+> US$259m
Imports: 133
- United Arab Emirates: US$1bn
- Singapore: US$362m
- Thailand: US$261m
- India: US$259m
- Indonesia: US$204m
- Saudi Arabia: US$144m
- Equatorial Guinea: US$91m
- China: US$80m
- Italy: US$79m
- Malaysia: US$74m
- South Africa: US$67m
- Bahrain: US$66m
- Greece: US$64m
- Congo - Brazzaville: US$64m
- France: US$56m
- Canada: US$51m
- Germany: US$49m
- Netherlands: US$48m
- Marshall Islands: US$44m
- South Korea: US$35m
- Brunei: US$33m
- Guinea: US$33m
- Vietnam: US$31m
- Oman: US$30m
- Sweden: US$28m
- Mozambique: US$26m
- Philippines: US$24m
- Spain: US$24m
- Sri Lanka: US$23m
- Russia: US$23m
- Australia: US$21m
- Senegal: US$20m
- Congo - Kinshasa: US$20m
- Norway: US$19m
- Israel: US$16m
- Peru: US$16m
- Portugal: US$15m
- Panama: US$14m
- Morocco: US$14m
- Qatar: US$13m
- Malta: US$13m
- Croatia: US$12m
- Egypt: US$12m
- Türkiye: US$12m
- New Zealand: US$12m
- Ecuador: US$11m
- Estonia: US$11m
- Poland: US$10m
- Bangladesh: US$10m
- United Kingdom: US$10m
- Libya: US$10m
- Finland: US$10m
- Cyprus: US$10m
- Nicaragua: US$9m
- St Vincent & the Grenadines: US$9m
- Nigeria: US$9m
- Bulgaria: US$9m
- Gabon: US$8m
- Pakistan: US$8m
- Guatemala: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$1bn | 25.7% |
| 2 |  China | US$403m | 9.5% |
| 3 | Türkiye | US$364m | 8.5% |
| 4 |  Thailand | US$361m | 8.5% |
| 5 |  Qatar | US$312m | 7.3% |
| 6 |  India | US$289m | 6.8% |
| 7 |  Angola | US$279m | 6.6% |
| 8 |  Singapore | US$187m | 4.4% |
| 9 |  Malaysia | US$143m | 3.4% |
| 10 |  Indonesia | US$125m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United Arab Emirates | US$1bn | 31.9% |
| 2 | Singapore | US$362m | 8.5% |
| 3 | Thailand | US$261m | 6.1% |
| 4 | India | US$259m | 6.1% |
| 5 | Indonesia | US$204m | 4.8% |
| 6 | Saudi Arabia | US$144m | 3.4% |
| 7 |  Equatorial Guinea | US$91m | 2.1% |
| 8 | China | US$80m | 1.9% |
| 9 |  Italy | US$79m | 1.9% |
| 10 | Malaysia | US$74m | 1.7% |
In the UK Global Tariff, heading 8904 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 8904 into 3 tariff lines; the duty is between 0% and 1.7% (average 0.6%). 2 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 8904 covers 3 tariff lines and the duty is between 0% and 1.7%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States has one tariff line for heading 8904; the duty is duty-free.
Heading 8904 is a single line in the Customs Tariff of Canada, where the duty is 25%.
The Mexican Tariff (TIGIE) has one tariff line for heading 8904; the duty is 5%.
Heading 8904 is a single line in the Brazilian Tariff (NCM/TEC), where the duty is 20%.
The Argentine Tariff (NCM-SIM) has one tariff line for heading 8904; the duty is 12.6%.
In the Customs Tariff of Peru, heading 8904 covers 2 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 8904 into 2 tariff lines; the duty is between 0% and 5% (average 2.5%). 1 of them is duty-free.
Heading 8904 is a single line in the Customs Tariff Schedules of Japan, where the duty is duty-free.
The Customs Import Tariff of Taiwan has one tariff line for heading 8904; the duty is duty-free.
In the GCC Common Customs Tariff, heading 8904 covers 2 tariff lines and the duty is duty-free.
The Swiss Customs Tariff (Tares) has one tariff line for heading 8904; the duty is duty-free.
Heading 8904 is a single line in the Customs Tariff of Norway, where the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 8904 into 3 tariff lines; the duty is 13%.
Heading 8904 is a single line in the ECOWAS Common External Tariff (Nigeria), where the duty is 5%.
World trade in heading 8904 goods reached US$4bn in 2024, up 6.6% on 2023.
Saudi Arabia was the largest exporter with 25.7% of the total, ahead of China.
The United Arab Emirates imported the most (US$1bn).
The United Kingdom ranked 24th among 82 exporters with US$14m.
The United Kingdom imported US$10m.
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 tugs and pusher craft?
Tugs and pusher craft fall under HS heading 8904, part of chapter 89, in section XVII of the Harmonized System.
What is the import duty on tugs and pusher craft in the UK?
Under the UK Global Tariff, imports under 8904 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 tugs and pusher craft in the EU?
Under the EU Combined Nomenclature, imports under 8904 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 tugs and pusher craft?
Saudi Arabia, with US$1bn in 2024 (25.7% of world exports).