Heading · Chapter 89
8906: Other vessels, including warships and lifeboats other than rowing boats
2 subheadings make up heading 8906 in chapter 89 (ships, boats and floating structures).
Duty rates compared
UK Free Third-country duty 4 tariff lines 
EU Free – 2.7% Third-country duty 4 tariff lines · average 1.1% 
Türkiye Free – 2.7% Third-country duty 4 tariff lines · average 1.1% 
USA Free General (MFN) 2 tariff lines 
Canada Free – 25% General (MFN) 5 tariff lines · average 18% 
Mexico 10% General (MFN) 2 tariff lines 
Brazil 20% General (MFN) 2 tariff lines 
Argentina 12.6% General (MFN) 3 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 5 tariff lines · average 3% 
Japan Free General (MFN) 3 tariff lines 
Taiwan Free General (MFN) 4 tariff lines 
GCC Free General (MFN) 7 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 7% – 15% General (MFN) 4 tariff lines · average 13% 
Nigeria 10% General (MFN) 2 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$996kUS$996k+US$41m+US$149m+> US$359m
Exports: 103
- Saudi Arabia: US$3.2bn
- Norway: US$587m
- Indonesia: US$500m
- Romania: US$359m
- India: US$308m
- United Arab Emirates: US$265m
- China: US$248m
- Angola: US$225m
- Thailand: US$178m
- United States: US$170m
- Panama: US$149m
- Türkiye: US$116m
- Israel: US$94m
- Singapore: US$92m
- Netherlands: US$90m
- United Kingdom: US$89m
- Bahamas: US$73m
- Germany: US$68m
- Poland: US$63m
- Vietnam: US$62m
- Japan: US$57m
- Denmark: US$54m
- Spain: US$52m
- France: US$44m
- Italy: US$44m
- Croatia: US$41m
- Finland: US$41m
- Canada: US$40m
- Malaysia: US$36m
- Australia: US$32m
- Lithuania: US$31m
- Estonia: US$31m
- Sweden: US$29m
- Cyprus: US$28m
- Côte d’Ivoire: US$27m
- South Korea: US$18m
- New Zealand: US$18m
- Egypt: US$13m
- Mexico: US$12m
- Taiwan: US$12m
- Tunisia: US$7m
- Iceland: US$6m
- Switzerland: US$5m
- Colombia: US$5m
- Vanuatu: US$4m
- Belgium: US$4m
- Latvia: US$4m
- Oman: US$2m
- South Africa: US$2m
- Portugal: US$2m
- Greece: US$1m
- Brazil: US$996k
- Malta: US$985k
- Czechia: US$832k
- Slovenia: US$821k
- Hong Kong SAR China: US$811k
- Curaçao: US$551k
- Ireland: US$487k
- Russia: US$469k
- Morocco: US$463k
Trade value (US$) no reported trade < US$1mUS$1m+US$13m+US$79m+> US$282m
Imports: 184
- United Arab Emirates: US$2.2bn
- Saudi Arabia: US$1bn
- Singapore: US$619m
- Bahrain: US$583m
- Norway: US$323m
- India: US$282m
- Qatar: US$169m
- Taiwan: US$167m
- Netherlands: US$158m
- Türkiye: US$157m
- Thailand: US$137m
- Pakistan: US$119m
- Germany: US$117m
- South Korea: US$111m
- Spain: US$87m
- Hong Kong SAR China: US$86m
- China: US$83m
- Canada: US$79m
- United Kingdom: US$79m
- United States: US$73m
- Indonesia: US$69m
- Oman: US$65m
- Philippines: US$63m
- Finland: US$57m
- Mexico: US$52m
- Australia: US$44m
- Nigeria: US$43m
- Switzerland: US$40m
- Congo - Brazzaville: US$34m
- Denmark: US$33m
- France: US$30m
- New Zealand: US$27m
- Azerbaijan: US$27m
- Italy: US$25m
- Luxembourg: US$23m
- Kuwait: US$22m
- Côte d’Ivoire: US$22m
- Poland: US$21m
- Gibraltar: US$21m
- Russia: US$19m
- Japan: US$17m
- Egypt: US$16m
- Djibouti: US$16m
- Myanmar (Burma): US$15m
- Ukraine: US$15m
- Bangladesh: US$13m
- Senegal: US$13m
- Turkmenistan: US$12m
- Croatia: US$11m
- Tunisia: US$10m
- Sweden: US$9m
- Bahamas: US$9m
- Iceland: US$9m
- Liberia: US$8m
- British Virgin Islands: US$7m
- Brazil: US$7m
- Montenegro: US$6m
- Cyprus: US$6m
- Ireland: US$5m
- Romania: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$3.2bn | 42% |
| 2 | Norway | US$587m | 7.7% |
| 3 |  Indonesia | US$500m | 6.5% |
| 4 |  Romania | US$359m | 4.7% |
| 5 |  India | US$308m | 4% |
| 6 |  United Arab Emirates | US$265m | 3.5% |
| 7 |  China | US$248m | 3.2% |
| 8 |  Angola | US$225m | 2.9% |
| 9 |  Thailand | US$178m | 2.3% |
| 10 | United States | US$170m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Arab Emirates | US$2.2bn | 28.2% |
| 2 | Saudi Arabia | US$1bn | 13.1% |
| 3 |  Singapore | US$619m | 8.1% |
| 4 |  Bahrain | US$583m | 7.6% |
| 5 | Norway | US$323m | 4.2% |
| 6 | India | US$282m | 3.7% |
| 7 |  Qatar | US$169m | 2.2% |
| 8 | Taiwan | US$167m | 2.2% |
| 9 |  Netherlands | US$158m | 2.1% |
| 10 | Türkiye | US$157m | 2.1% |
In the UK Global Tariff, heading 8906 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 8906 into 4 tariff lines; the duty is between 0% and 2.7% (average 1.1%). 2 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 8906 covers 4 tariff lines and the duty is between 0% and 2.7%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 8906 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of Canada, heading 8906 covers 5 tariff lines and the duty is between 0% and 25%. 1 of them is duty-free.
The Mexican Tariff (TIGIE) divides heading 8906 into 2 tariff lines; the duty is 10%.
In the Brazilian Tariff (NCM/TEC), heading 8906 covers 2 tariff lines and the duty is 20%.
The Argentine Tariff (NCM-SIM) divides heading 8906 into 3 tariff lines; the duty is 12.6%.
In the Customs Tariff of Peru, heading 8906 covers 3 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 8906 into 5 tariff lines; the duty is between 0% and 5% (average 3%). 2 of them are duty-free.
In the Customs Tariff Schedules of Japan, heading 8906 covers 3 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 8906 into 4 tariff lines; the duty is duty-free.
In the GCC Common Customs Tariff, heading 8906 covers 7 tariff lines and the duty is duty-free.
The Swiss Customs Tariff (Tares) divides heading 8906 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 8906 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 8906 into 4 tariff lines; the duty is between 7% and 15% (average 13%).
In the ECOWAS Common External Tariff (Nigeria), heading 8906 covers 2 tariff lines and the duty is 10%.
World trade in heading 8906 goods reached US$7.7bn in 2024, up 39.5% on 2023.
Saudi Arabia was the largest exporter with 42% of the total, ahead of Norway.
The United Arab Emirates imported the most (US$2.2bn).
The United Kingdom ranked 16th among 103 exporters with US$89m.
The United Kingdom imported US$79m.
Legal notes
Note
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.
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 other vessels, including warships and lifeboats other than rowing boats?
Other vessels, including warships and lifeboats other than rowing boats fall under HS heading 8906, part of chapter 89, in section XVII of the Harmonized System.
What is the import duty on other vessels in the UK?
Under the UK Global Tariff, imports under 8906 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 other vessels in the EU?
Under the EU Combined Nomenclature, imports under 8906 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other vessels?
Saudi Arabia, with US$3.2bn in 2024 (42% of world exports).