Subheading · Section XVII
8904.00: Tugs and pusher craft
- FreeUK
- 0%–1.7%EU
- 30%Türkiye
- FreeUSA
- US$4.3bnWorld trade in 2024
8904.00 is a six-digit subheading of heading 8904, tugs and pusher craft, chapter 89.
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.
In the Turkish Customs Tariff Schedule, subheading 8904.00 covers 3 tariff lines and the statutory rate is 30%.
The Harmonized Tariff Schedule of the United States has one tariff line for subheading 8904.00; the duty is duty-free.
World trade in these 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; its largest buyer was India.
The United Kingdom imported US$9.9m, most of it from Türkiye.
Duty rates compared
UK Free Third-country duty 3 tariff lines 
EU Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
Türkiye 30% Statutory rate (Law 474) 3 tariff lines 
USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
UK Global Tariff
UK lines →- 8904 00 10 00 Tugs Freep/st
- 8904 00 91 00 Seagoing Freep/st
- 8904 00 99 00 Other Free
EU Combined Nomenclature
EU lines →- 8904 00 Tugs and pusher craft:
- 8904 00 10 Tugs Freep/st
- Pusher craft:
- 8904 00 91 Seagoing Freep/st
- 8904 00 99 Other 1.7%—
Turkish Customs Tariff Schedule
Türkiye lines →This line has no official text in this language; it is shown in the language of its tariff.
- 8904.00.10.00.00 Römorkörler 30%Adet
- 8904.00.91.00.00 Denizde seyretmeye mahsus olanlar 30%Adet
- 8904.00.99.00.00 Diğerleri 30%
Harmonized Tariff Schedule of the United States
USA lines →- 8904.00.00.00 Tugs and pusher craft FreeNo.
World trade in 2024
Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$22.2m+US$186.7m+> US$364m
Exports: 82
- Saudi Arabia: US$1.1bn
- China: US$403.2m
- Türkiye: US$364m
- Thailand: US$361.2m
- Qatar: US$312.4m
- India: US$288.8m
- Angola: US$279.3m
- Singapore: US$186.7m
- Malaysia: US$142.9m
- Indonesia: US$125.2m
- Netherlands: US$124.5m
- Vietnam: US$94.4m
- Spain: US$65.7m
- Japan: US$49.3m
- Italy: US$47.1m
- Egypt: US$40.7m
- Cyprus: US$32.8m
- Germany: US$23.4m
- South Korea: US$23.1m
- Antigua & Barbuda: US$22.2m
- Chile: US$19.4m
- Tuvalu: US$19.3m
- Panama: US$14.9m
- United Kingdom: US$14.2m
- Hong Kong SAR China: US$12.5m
- France: US$9.1m
- Comoros: US$7.3m
- Malta: US$6.4m
- Australia: US$6.2m
- United Arab Emirates: US$6.2m
- Greece: US$5.9m
- Marshall Islands: US$5.7m
- United States: US$5m
- Bulgaria: US$4.9m
- Bahamas: US$4.8m
- Mongolia: US$4.3m
- Liberia: US$3m
- Canada: US$2.7m
- Romania: US$2.4m
- Slovakia: US$2.1m
- Uruguay: US$2.1m
- New Zealand: US$1.8m
- Mauritius: US$1.6m
- Curaçao: US$1.6m
- Finland: US$1.5m
- Brazil: US$1.3m
- Colombia: US$1.2m
- Russia: US$1.1m
- Latvia: US$1m
- Poland: US$942.7k
- Ukraine: US$813.2k
- Serbia: US$780.8k
- Ecuador: US$768k
- Belgium: US$683.4k
- Vanuatu: US$645.2k
- Côte d’Ivoire: US$585.3k
- Denmark: US$583.9k
- Taiwan: US$560.6k
- St Vincent & the Grenadines: US$519.5k
- Morocco: US$517k
Trade value (US$) no reported trade < US$5.8mUS$5.8m+US$19.9m+US$63.7m+> US$258.7m
Imports: 133
- United Arab Emirates: US$1.4bn
- Singapore: US$362.1m
- Thailand: US$261.4m
- India: US$258.7m
- Indonesia: US$203.5m
- Saudi Arabia: US$144.2m
- Equatorial Guinea: US$91.4m
- China: US$80.5m
- Italy: US$79.5m
- Malaysia: US$73.9m
- South Africa: US$66.8m
- Bahrain: US$66m
- Greece: US$64m
- Congo - Brazzaville: US$63.7m
- France: US$55.6m
- Canada: US$50.9m
- Germany: US$49m
- Netherlands: US$47.9m
- Marshall Islands: US$44.3m
- South Korea: US$35.1m
- Brunei: US$33.3m
- Guinea: US$32.6m
- Vietnam: US$30.8m
- Oman: US$29.7m
- Sweden: US$27.8m
- Mozambique: US$25.6m
- Philippines: US$24.3m
- Spain: US$23.6m
- Sri Lanka: US$23.2m
- Russia: US$22.7m
- Australia: US$20.6m
- Senegal: US$19.9m
- Congo - Kinshasa: US$19.9m
- Norway: US$19.1m
- Israel: US$16.3m
- Peru: US$16.2m
- Portugal: US$14.9m
- Panama: US$14m
- Morocco: US$13.7m
- Qatar: US$12.7m
- Malta: US$12.6m
- Croatia: US$12.3m
- Egypt: US$12.3m
- Türkiye: US$11.5m
- New Zealand: US$11.5m
- Ecuador: US$11m
- Estonia: US$10.7m
- Poland: US$10.4m
- Bangladesh: US$10.1m
- United Kingdom: US$9.9m
- Libya: US$9.8m
- Finland: US$9.7m
- Cyprus: US$9.5m
- Nicaragua: US$9.1m
- St Vincent & the Grenadines: US$8.8m
- Nigeria: US$8.7m
- Bulgaria: US$8.5m
- Gabon: US$8.5m
- Pakistan: US$8.4m
- Guatemala: US$7.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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.
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$1.1bn in 2024 (25.7% of world exports).