Heading · Section XVII

8906: Other vessels, including warships and lifeboats other than rowing boats

8906
  • FreeUK
  • 0%–2.7%EU
  • 50%Türkiye
  • FreeUSA
  • US$7.7bnWorld trade in 2024

2 subheadings make up heading 8906 in chapter 89 (ships, boats and floating structures).

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 statutory rate is 50%.

The Harmonized Tariff Schedule of the United States divides heading 8906 into 2 tariff lines; the duty is duty-free.

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$88.7m.

The United Kingdom imported US$78.9m.

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 50% Statutory rate (Law 474) 4 tariff lines USA Free General (MFN) 2 tariff lines

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 2

World trade in 2024

8906 · US$7.7bn

Trade value (US$) no reported trade < US$995.9kUS$995.9k+US$40.9m+US$148.8m+> US$358.9m

Exports: 103
  1. Saudi Arabia: US$3.2bn
  2. Norway: US$586.9m
  3. Indonesia: US$500.4m
  4. Romania: US$358.9m
  5. India: US$308.1m
  6. United Arab Emirates: US$265.4m
  7. China: US$247.9m
  8. Angola: US$225.1m
  9. Thailand: US$178.4m
  10. United States: US$170.2m
  11. Panama: US$148.8m
  12. Türkiye: US$116.4m
  13. Israel: US$94m
  14. Singapore: US$91.8m
  15. Netherlands: US$89.8m
  16. United Kingdom: US$88.7m
  17. Bahamas: US$72.9m
  18. Germany: US$68m
  19. Poland: US$62.9m
  20. Vietnam: US$61.5m
  21. Japan: US$56.6m
  22. Denmark: US$54m
  23. Spain: US$52.3m
  24. France: US$43.6m
  25. Italy: US$43.6m
  26. Croatia: US$40.9m
  27. Finland: US$40.7m
  28. Canada: US$39.8m
  29. Malaysia: US$36.3m
  30. Australia: US$31.8m
  31. Lithuania: US$31.4m
  32. Estonia: US$31.1m
  33. Sweden: US$28.7m
  34. Cyprus: US$28m
  35. Côte d’Ivoire: US$26.8m
  36. South Korea: US$17.7m
  37. New Zealand: US$17.6m
  38. Egypt: US$13.1m
  39. Mexico: US$12.4m
  40. Taiwan: US$12.4m
  41. Tunisia: US$7m
  42. Iceland: US$6.4m
  43. Switzerland: US$5.2m
  44. Colombia: US$4.6m
  45. Vanuatu: US$4m
  46. Belgium: US$3.9m
  47. Latvia: US$3.6m
  48. Oman: US$2.4m
  49. South Africa: US$2.4m
  50. Portugal: US$1.6m
  51. Greece: US$1.1m
  52. Brazil: US$995.9k
  53. Malta: US$985.1k
  54. Czechia: US$831.8k
  55. Slovenia: US$820.7k
  56. Hong Kong SAR China: US$810.6k
  57. Curaçao: US$551k
  58. Ireland: US$487.3k
  59. Russia: US$469.1k
  60. Morocco: US$462.7k

Top exporters

RankCountryValueShare
1 Saudi Arabia US$3.2bn 42%
2 Norway US$586.9m 7.7%
3 Indonesia US$500.4m 6.5%
4 Romania US$358.9m 4.7%
5 India US$308.1m 4%
6 United Arab Emirates US$265.4m 3.5%
7 China US$247.9m 3.2%
8 Angola US$225.1m 2.9%
9 Thailand US$178.4m 2.3%
10 United States US$170.2m 2.2%

Top importers

RankCountryValueShare
1 United Arab Emirates US$2.2bn 28.2%
2 Saudi Arabia US$1bn 13.1%
3 Singapore US$619.4m 8.1%
4 Bahrain US$582.9m 7.6%
5 Norway US$322.5m 4.2%
6 India US$282.2m 3.7%
7 Qatar US$169.2m 2.2%
8 Taiwan US$166.6m 2.2%
9 Netherlands US$158.1m 2.1%
10 Türkiye US$157.5m 2.1%

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).