Heading · Section XVII

8904: Tugs and pusher craft

8904
  • FreeUK
  • 0%–1.7%EU
  • 30%Türkiye
  • FreeUSA
  • US$4.3bnWorld trade in 2024

Heading 8904 has no further six-digit division: the whole heading is subheading 8904.00, in chapter 89 (ships, boats and floating structures).

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 statutory rate is 30%.

The Harmonized Tariff Schedule of the United States has one tariff line for heading 8904; the duty is duty-free.

World trade in heading 8904 goods reached US$4.3bn 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$1.4bn).

The United Kingdom ranked 24th among 82 exporters with US$14.2m.

The United Kingdom imported US$9.9m.

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 30% Statutory rate (Law 474) 3 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.

Subheadings 1

World trade in 2024

8904 · US$4.3bn

Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$22.2m+US$186.7m+> US$364m

Exports: 82
  1. Saudi Arabia: US$1.1bn
  2. China: US$403.2m
  3. Türkiye: US$364m
  4. Thailand: US$361.2m
  5. Qatar: US$312.4m
  6. India: US$288.8m
  7. Angola: US$279.3m
  8. Singapore: US$186.7m
  9. Malaysia: US$142.9m
  10. Indonesia: US$125.2m
  11. Netherlands: US$124.5m
  12. Vietnam: US$94.4m
  13. Spain: US$65.7m
  14. Japan: US$49.3m
  15. Italy: US$47.1m
  16. Egypt: US$40.7m
  17. Cyprus: US$32.8m
  18. Germany: US$23.4m
  19. South Korea: US$23.1m
  20. Antigua & Barbuda: US$22.2m
  21. Chile: US$19.4m
  22. Tuvalu: US$19.3m
  23. Panama: US$14.9m
  24. United Kingdom: US$14.2m
  25. Hong Kong SAR China: US$12.5m
  26. France: US$9.1m
  27. Comoros: US$7.3m
  28. Malta: US$6.4m
  29. Australia: US$6.2m
  30. United Arab Emirates: US$6.2m
  31. Greece: US$5.9m
  32. Marshall Islands: US$5.7m
  33. United States: US$5m
  34. Bulgaria: US$4.9m
  35. Bahamas: US$4.8m
  36. Mongolia: US$4.3m
  37. Liberia: US$3m
  38. Canada: US$2.7m
  39. Romania: US$2.4m
  40. Slovakia: US$2.1m
  41. Uruguay: US$2.1m
  42. New Zealand: US$1.8m
  43. Mauritius: US$1.6m
  44. Curaçao: US$1.6m
  45. Finland: US$1.5m
  46. Brazil: US$1.3m
  47. Colombia: US$1.2m
  48. Russia: US$1.1m
  49. Latvia: US$1m
  50. Poland: US$942.7k
  51. Ukraine: US$813.2k
  52. Serbia: US$780.8k
  53. Ecuador: US$768k
  54. Belgium: US$683.4k
  55. Vanuatu: US$645.2k
  56. Côte d’Ivoire: US$585.3k
  57. Denmark: US$583.9k
  58. Taiwan: US$560.6k
  59. St Vincent & the Grenadines: US$519.5k
  60. Morocco: US$517k

Top exporters

RankCountryValueShare
1 Saudi Arabia US$1.1bn 25.7%
2 China US$403.2m 9.5%
3 Türkiye US$364m 8.5%
4 Thailand US$361.2m 8.5%
5 Qatar US$312.4m 7.3%
6 India US$288.8m 6.8%
7 Angola US$279.3m 6.6%
8 Singapore US$186.7m 4.4%
9 Malaysia US$142.9m 3.4%
10 Indonesia US$125.2m 2.9%

Top importers

RankCountryValueShare
1 United Arab Emirates US$1.4bn 31.9%
2 Singapore US$362.1m 8.5%
3 Thailand US$261.4m 6.1%
4 India US$258.7m 6.1%
5 Indonesia US$203.5m 4.8%
6 Saudi Arabia US$144.2m 3.4%
7 Equatorial Guinea US$91.4m 2.1%
8 China US$80.5m 1.9%
9 Italy US$79.5m 1.9%
10 Malaysia US$73.9m 1.7%

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$1.1bn in 2024 (25.7% of world exports).