Subheading · Chapter 89 · Heading 8904
8904.00: Tugs and pusher craft
8904.00 is the HS subheading for tugs and pusher craft, under heading 8904 in chapter 89.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8904 00 10 00 Tugs Freep/st
- 8904 00 91 00 Seagoing Freep/st
- 8904 00 99 00 Other Free
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 4
- 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 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 |
|---|---|---|---|
 Türkiye | £8.6m | 70.7% | +89% |
 South Africa | £3.4m | 27.4% | — |
 Netherlands | £235k | 1.9% | — |
 United States | £1k | 0% | -90.7% |
 China | £0 | 0% | -100% |
| United Kingdom | £0 | 0% | -100% |
 India | £0 | 0% | -100% |
 Japan | £0 | 0% | -100% |
Same subheading in other tariffs
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 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% |
Import duty on this product around the world 165
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.
- 4%median duty
- 63number of duty-free countries (MFN)
- 35%highest: Bermuda, Syria, Canada
165
| Importing country | MFN duty | lines from – to | data 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 | 6.7% | 5% – 10% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 2.5% | 0% – 5% | 2023 |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 10% | 2022 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 6.7% | 5% – 10% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 1.7% | 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 | 6% | 2023 · HS 2017 | |
| China | 9% | 2023 | |
 Colombia | 2.5% | 0% – 5% | 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 | 2% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 3% | 2023 | |
 Ecuador | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
| Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0.6% | 0% – 1.7% | 2023 |
 Fiji | 0% | 2023 | |
 French Polynesia | 13% | 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 | 0% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
| Indonesia | 1% | 0% – 5% | 2023 |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 6.7% | 5% – 10% | 2023 |
 Kenya | 0% | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 6.7% | 5% – 10% | 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 | 4.4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 5% | 0% – 25% | 2023 |
 Maldives | 25% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 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 | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 13% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 20% | 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 | 3% | 2023 | |
| Qatar | 0% | 2023 | |
 Russia | 6.7% | 5% – 10% | 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 | 5% | 2023 | |
 Sri Lanka | 7.5% | 0% – 15% | 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 | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0.9%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 8% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
| Thailand | 10% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0.6% | 0% – 1.7% | 2023 |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 6.7% | 5% – 10% | 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 | 4% | 0% – 5% | 2023 |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 0.2% | 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
- 7937 Tugs & pusher craft
- End use (BEC Rev. 5)
- Capital goods · BEC 512
- CPC 2.1 product
- 49316 Tugs and pusher craft
- ISIC Rev. 4 activity
- 3011 Building of ships and floating structures
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8904.00 | unchanged |
| 2012 | 8904.00 | unchanged |
| 2007 | 8904.00 | unchanged |
| 2002 | 8904.00 | unchanged |
| 1996 | 8904.00 | unchanged |
| 1992 | 8904.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
In the UK Global Tariff, subheading 8904.00 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8904.00 into 3 tariff lines; the duty is between 0% and 1.7% (average 0.6%). 2 of them are duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported tugs and pusher craft worth £12.2m (up 89% on the year before), at an average of £66.28 per kg; Türkiye supplied 71%, followed by South Africa.
World trade in tugs and pusher craft 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.
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.
Products classified here
Questions and answers
What is the HS code for tugs and pusher craft?
Tugs and pusher craft fall under HS subheading 8904.00, part of heading 8904, 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 8904.00 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 8904.00 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).
Which countries can export tugs and pusher craft 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 tugs and pusher craft?
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 tugs and pusher craft from?
In the 12 months to August 2026, the largest suppliers were Türkiye (71%), South Africa (27%) and Netherlands (2%), out of total imports of £12.2m.
Typical products
Everyday names, not part of the legal text.