Subheading · Chapter 89 · Heading 8907

8907.90

8907.90: Other floating structures: other

Official description Other

8907.90 is a six-digit subheading of heading 8907, other floating structures, chapter 89.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8907 90 00 00 Other Freep/st

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

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
    Belarus, Iraq, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£34.1m+36.2% · previous 12 months
Average import price£6.36 per kg
Jan 2024: £970kFeb 2024: £2.5mMar 2024: £1.7mApr 2024: £2.4mMay 2024: £3.3mJun 2024: £4mJul 2024: £1.7mAug 2024: £2mSept 2024: £1.4mOct 2024: £2.2mNov 2024: £788kDec 2024: £2.3mJan 2025: £1.6mFeb 2025: £3.2mMar 2025: £4.1mApr 2025: £1.7mMay 2025: £2.5mJun 2025: £1.5mJul 2025: £2.4mAug 2025: £1.4mSept 2025: £2mOct 2025: £2.4mNov 2025: £2.9mDec 2025: £1.7mJan 2026: £2.9mFeb 2026: £2.2mMar 2026: £3.4mApr 2026: £5mMay 2026: £3mJun 2026: £5.6mJul 2026: £1.4mAug 2026: £1.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £6.7m 19.7% +36.4%
Ireland £5m 14.8% +175.5%
United States £3.9m 11.4% +3%
China £3.7m 10.8% +451.6%
United Kingdom £3.5m 10.2% +105.5%
Norway £2.8m 8.2% -41.4%
Netherlands £2.4m 7% -4.4%
Chile £1.4m 4.2% +30,592.2%

Same subheading in other tariffs

World trade in 2024

8907.90 · US$1bn

Trade value (US$) no reported trade < US$227kUS$227k+US$4m+US$19m+> US$86m

Exports: 128
  1. China: US$333m
  2. United Kingdom: US$124m
  3. Netherlands: US$101m
  4. France: US$86m
  5. United States: US$69m
  6. Mexico: US$49m
  7. Australia: US$49m
  8. Norway: US$29m
  9. Spain: US$29m
  10. Italy: US$25m
  11. Belgium: US$24m
  12. Germany: US$22m
  13. Denmark: US$19m
  14. Poland: US$18m
  15. Indonesia: US$18m
  16. Canada: US$17m
  17. Türkiye: US$15m
  18. Croatia: US$11m
  19. United Arab Emirates: US$9m
  20. Estonia: US$9m
  21. Sweden: US$9m
  22. Vietnam: US$8m
  23. Angola: US$7m
  24. South Korea: US$6m
  25. Chile: US$5m
  26. Finland: US$5m
  27. Ireland: US$4m
  28. Tunisia: US$4m
  29. Austria: US$4m
  30. Japan: US$4m
  31. Thailand: US$4m
  32. Greece: US$4m
  33. Portugal: US$4m
  34. Brazil: US$3m
  35. Taiwan: US$3m
  36. Malaysia: US$3m
  37. Singapore: US$3m
  38. Romania: US$3m
  39. India: US$3m
  40. South Africa: US$2m
  41. Bulgaria: US$2m
  42. Latvia: US$2m
  43. Serbia: US$2m
  44. Saudi Arabia: US$2m
  45. Slovenia: US$1m
  46. Hungary: US$1m
  47. Morocco: US$992k
  48. Ukraine: US$936k
  49. Israel: US$936k
  50. Lithuania: US$931k
  51. Paraguay: US$914k
  52. Panama: US$844k
  53. Egypt: US$658k
  54. Hong Kong SAR China: US$597k
  55. Bahamas: US$575k
  56. New Zealand: US$536k
  57. Russia: US$440k
  58. Jordan: US$352k
  59. Kazakhstan: US$315k
  60. Sri Lanka: US$284k

Top exporters

RankCountryValueShare
1 China US$333m 28.5%
2 United Kingdom US$124m 10.6%
3 Netherlands US$101m 8.7%
4 France US$86m 7.3%
5 United States US$69m 5.9%
6 Mexico US$49m 4.2%
7 Australia US$49m 4.2%
8 Norway US$29m 2.5%
9 Spain US$29m 2.4%
10 Italy US$25m 2.1%

Top importers

RankCountryValueShare
1 Singapore US$216m 18.4%
2 United States US$167m 14.2%
3 Brazil US$73m 6.3%
4 Netherlands US$55m 4.7%
5 United Arab Emirates US$44m 3.8%
6 United Kingdom US$35m 3%
7 Saudi Arabia US$33m 2.8%
8 France US$31m 2.6%
9 Australia US$31m 2.6%
10 Norway US$29m 2.4%

Import duty on this product around the world 164

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.

  • 3%median duty
  • 62number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Syria

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 0% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 2.5% 0% – 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 15% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 0% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 2.5% 0% – 5% 2022 · HS 2017
Belarus 7.5% 0% – 15% 2021 · HS 2017
Belize 2.5% 0% – 5% 2023
Benin 10% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 7.3% 0% – 16% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 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 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 2.5% 0% – 5% 2023 · HS 2017
Dominican Republic 3% 2023
Ecuador 10% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 1.7% 0% – 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 2.5% 0% – 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 15% 2023
Kenya 0% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 7.5% 0% – 15% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.9%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 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) 5.3% 3% – 7.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 15% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 5% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 0% 2023
Russia 7.5% 0% – 15% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 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 2.5% 0% – 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 2.5% 0% – 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 2.5% 0% – 5% 2023 · HS 2007
Switzerland 1.3%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 10% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 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 0% 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
79399 Floating structures, n.e.s.
End use (BEC Rev. 5)
Capital goods · BEC 512
CPC 2.1 product
49390 Other floating structures
ISIC Rev. 4 activity
3011 Building of ships and floating structures

Earlier HS editions

HSCode
20178907.90unchanged
20128907.90unchanged
20078907.90unchanged
20028907.90unchanged
19968907.90unchanged
19928907.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 8

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N362823 U.S. CBP 9 July 2026 · 8907.90.00.90

    The tariff classification of floating hull protectors from the United Kingdom

  • N328248 U.S. CBP 4 October 2022 · 8907.90.00.90

    The tariff classification of a Mega Block (MID) from South Korea; Correction to N327897

  • N327896 U.S. CBP 21 September 2022 · 8907.90.00.90

    The tariff classification of a Mega Block (FWD) from South Korea

  • N327897 U.S. CBP 13 September 2022 · 8907.90.00.90

    The tariff classification of a Mega Block (MID) from South Korea

  • 600015294 HMRC 8 April 2026 – 7 April 2029 · 8907 90 00 00

    An inflatable safety buoy with the primary use being to increase visibility of the user in open water, in order that boats, rescue services and other craft can identify and assist. It also acts as support for the user to rest e.g. in the case of fatigue/user experiencing muscle cramps etc. whilst…

  • 600015293 HMRC 7 April 2026 – 6 April 2029 · 8907 90 00 00

    An inflatable safety buoy with the primary use being to increase visibility of the user in open water, in order that boats, rescue services and other craft can identify and assist. It also acts as support for the user to rest e.g. in the case of fatigue/user experiencing muscle cramps etc. whilst…

  • 600010533 HMRC 31 May 2024 – 30 May 2027 · 8907 90 00 00

    The product is a Floating Marker and Pick-up Buoy which serves both as a marker and a lifting device. It is made of cell polyethylene foam in a cylindrical form with a 6mm thick orange polyurethane outer skin. At either side it has metal swivel eyes to allow easy attachments of shackles and hooks.…

  • 600010539 HMRC 30 May 2024 – 29 May 2027 · 8907 90 00 00

    The Hose Line Marker Beacon is a navigational aid for the marking of floating hose strings in hours of darkness or poor visibility. The body is made from galvanised and yellow painted steel tube which serves both as stanchion and battery housing. The top light comprises a flasher unit, lens,…

Subheading 8907.90 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 8907.90; the duty is 2.7%.

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 these goods worth £34.1m (up 36% on the year before), at an average of £6.36 per kg; France supplied 20%, followed by Ireland.

World trade in these goods reached US$1bn in 2024, up 26.5% on 2023.

China was the largest exporter with 28.5% of the total, ahead of the United Kingdom.

Products classified here

Questions and answers

What is the HS code for other floating structures: other?

Other floating structures: other fall under HS subheading 8907.90, part of heading 8907, in section XVII of the Harmonized System.

What is the import duty on other floating structures: other in the UK?

Under the UK Global Tariff, imports under 8907.90 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 floating structures: other in the EU?

Under the EU Combined Nomenclature, imports under 8907.90 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other floating structures: other?

China, with US$333m in 2024 (28.5% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were France (20%), Ireland (15%) and United States (11%), out of total imports of £34.1m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.