Current tariff classification

Schedule 3 - Section XVII

Section XVII - Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 - Ships, boats and floating structures

Notes

Note.

A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.

8901: Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
8902: Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8903: Yachts and other vessels for pleasure or sports; rowing boats and canoes
8904: Tugs and pusher craft
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
8906: Other vessels, including warships and lifeboats other than rowing boats
8907: Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
8908: Vessels and other floating structures for breaking up

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8901			CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS:
8901.10			- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:		View TCOs for 8901.10
8901.10.10	01	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8901.10.10
8901.10.90	08	No	--- Other	Free	View TCOs for 8901.10.90
8901.20			- Tankers:		View TCOs for 8901.20
8901.20.10	03	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8901.20.10
8901.20.90	04	No	--- Other	Free	View TCOs for 8901.20.90
8901.30			- Refrigerated vessels, other than those of 8901.20:		View TCOs for 8901.30
8901.30.10	05	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8901.30.10
8901.30.90	06	No	--- Other	Free	View TCOs for 8901.30.90
8901.90			- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:		View TCOs for 8901.90
8901.90.10	07	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8901.90.10
8901.90.90			--- Other	Free	View TCOs for 8901.90.90
	35	No	Self transported goods (under own power)
	36	No	Other

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8902			FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS:
8902.00.10	09	No	--- Not exceeding 150 gross construction tons	Free	View TCOs for 8902.00.10
8902.00.90	10	No	--- Other	Free	View TCOs for 8902.00.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8903			YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES:
8903.1			‑Inflatable (including rigid hull inflatable) boats:		View TCOs for 8903.1
8903.11.00	01	No	‑‑Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	5%	View TCOs for 8903.11.00
8903.12.00	02	No	‑‑Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	5%	View TCOs for 8903.12.00
8903.19.00	90	No	‑‑Other	5%	View TCOs for 8903.13.00
8903.2			‑Sailboats, other than inflatable, with or without auxiliary motor:
8903.21.00	01	No	‑‑Of a length not exceeding 7.5 m	5%	View TCOs for 8903.21.00
8903.22.00	10	No	‑‑Of a length exceeding 7.5 m but not exceeding 24 m	5%	View TCOs for 8903.22.00
8903.23			‑‑Of a length exceeding 24 m:
8903.23.10	01	No	‑‑‑Not exceeding 150 gross construction tons	5%	View TCOs for 8903.23.10
8903.23.90	90	No	‑‑‑Other	Free
8903.3			‑Motorboats, other than inflatable, not including outboard motorboats:
8903.31.00	01	No	‑‑Of a length not exceeding 7.5 m	5%	View TCOs for 8903.31.00
8903.32.00	10	No	‑‑Of a length exceeding 7.5 m but not exceeding 24 m	5%	View TCOs for 8903.32.00
8903.33			‑‑Of a length exceeding 24 m:
8903.33.10	01	No	‑‑‑Not exceeding 150 gross construction tons	5%	View TCOs for 8903.33.10
8903.33.90	90	No	‑‑‑Other	Free
8903.9			‑Other:
8903.93.00	01	No	‑‑Of a length not exceeding 7.5 m	5%	View TCOs for 8903.93.00
8903.99			‑‑Other:
8903.99.10	10	No	‑‑‑Not exceeding 150 gross construction tons	5%	View TCOs for 8903.99.10
8903.99.90	19	No	‑‑‑Other	Free

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8904			TUGS AND PUSHER CRAFT:
8904.00.10	20	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8904.00.10
8904.00.90	21	No	--- Other	Free	View TCOs for 8904.00.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
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:
8905.10			- Dredgers:		View TCOs for 8905.10
8905.10.10	22	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8905.10.10
8905.10.90	23	No	--- Other	Free	View TCOs for 8905.10.90
8905.20			- Floating or submersible drilling or production platforms:		View TCOs for 8905.20
8905.20.10	24	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8905.20.10
8905.20.90	25	No	--- Other	Free	View TCOs for 8905.20.90
8905.90			- Other:		View TCOs for 8905.90
8905.90.10	26	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8905.90.10
8905.90.90	29	No	--- Other	Free	View TCOs for 8905.90.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8906			OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS:
8906.10			- Warships:		View TCOs for 8906.10
8906.10.10	41	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8906.10.10
8906.10.90	42	No	--- Other	Free	View TCOs for 8906.10.90
8906.90			- Other:		View TCOs for 8906.90
8906.90.10	43	No	--- Not exceeding 150 gross construction tons	5%	View TCOs for 8906.90.10
8906.90.90	44	No	--- Other	Free	View TCOs for 8906.90.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8907			OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS):
8907.10.00	30	No	- Inflatable rafts	5%	View TCOs for 8907.10.00 View TCOs for 8907.10
8907.90.00	31	No	- Other	5%	View TCOs for 8907.90.00

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
8908.00.00	32	No	VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP	Free	View TCOs for 8908.00.00

Footnote

V.2

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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Current tariff classification

Section XVII - Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 - Ships, boats and floating structures

Note.

V.2