89
Ships, boats and floating structures
Chapter Notes
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.
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | ||||||||
| 8901 | 8901 10 | - | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : | ||||||
| 8901 | 8901 10 | 8901 10 10 | --- | Ships | u | 10% | |||
| 8901 | 8901 10 | 8901 10 20 | --- | Launches | u | 10% | |||
| 8901 | 8901 10 | 8901 10 30 | --- | Boats | u | 10% | |||
| 8901 | 8901 10 | 8901 10 40 | --- | Barges | u | 10% | |||
| 8901 | 8901 10 | 8901 10 90 | --- | Other | u | 10% | |||
| 8901 | 8901 20 00 | - | Tankers | u | 10% | ||||
| 8901 | 8901 30 00 | - | Refrigerated vessels, other than those of Subheading 8901 20 | u | 10% | ||||
| 8901 | 8901 90 00 | - | Other vessels for transport of the goods and other vessels for the transport of bothpersons and goods | u | 10% | ||||
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | ||||||||
| 8902 | 8902 00 | - | Fishing vessels; factory ships and other vessels for processing or preserving fishery products : | ||||||
| 8902 | 8902 00 | 8902 00 10 | --- | Trawlers and other fishing vessels | u | Free | |||
| 8902 | 8902 00 | 8902 00 90 | --- | Other | u | 10% | |||
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | ||||||||
| 8903 | 8903 11 00 | -- | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | u | 25% | ||||
| 8903 | 8903 12 00 | -- | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | u | 25% | ||||
| 8903 | 8903 19 00 | -- | Other | u | 25% | ||||
| 8903 | 8903 21 00 | -- | Of a length not exceeding 7.5 m | u | 25% | ||||
| 8903 | 8903 22 00 | -- | Of a length exceeding 7.5 m but not exceeding 24m | u | 25% | ||||
| 8903 | 8903 23 00 | -- | Of a length exceeding 24 m | ||||||
| 8903 | 8903 31 00 | -- | Of a length not exceeding 7.5 m | u | 25% | ||||
| 8903 | 8903 32 00 | -- | Of a length exceeding 7.5 m but not exceeding 24 m | u | 25% | ||||
| 8903 | 8903 33 00 | -- | Of a length exceeding 24 m | u | 25% | ||||
| 8903 | 8903 93 00 | -- | Of a length not exceeding 7.5 m | u | 25% | ||||
| 8903 | 8903 99 00 | -- | Other | u | 25% | ||||
| 8904 | TUGS AND PUSHER CRAFT | ||||||||
| 8904 | 8904 00 00 | TUGS AND PUSHER CRAFT | u | 10% | |||||
| 8905 | LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | ||||||||
| 8905 | 8905 10 00 | - | Dredgers | u | Free | ||||
| 8905 | 8905 20 00 | - | Floating or submersible drilling or production platforms | u | 10% | ||||
| 8905 | 8905 90 | - | Other : | ||||||
| 8905 | 8905 90 | 8905 90 10 | --- | Floating docks | u | 10% | |||
| 8905 | 8905 90 | 8905 90 90 | --- | Other | u | 10% | |||
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | ||||||||
| 8906 | 8906 10 00 | - | Warships | u | 10% | ||||
| 8906 | 8906 90 00 | - | Other | u | 10% | ||||
| 8907 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | ||||||||
| 8907 | 8907 10 00 | - | Inflatable rafts | u | Free | ||||
| 8907 | 8907 90 00 | - | Other | u | 10% | ||||
| 8908 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | ||||||||
| 8908 | 8908 00 00 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | u | 2.50% |