8901.10
Chapter 89Ships, boats
Heading 8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Subheading 890110Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
Across 12 destination markets covered, HS 8901.10 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 3 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 0%
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8901.10.00.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | Free | 第二栏税率:Free | — |
INIndia | 89011010 | Ships | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 89011010 | - - Of a gross tonnage not exceeding 26 | 5.00 | 增值税 (PPN):12.00 奢侈税 (PPnBM):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8901101000 | - - Of a gross tonnage not exceeding 26 | 25% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8901.10.10 | - - Of a gross tonnage not exceeding 26 | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 89011010 | Of a gross tonnage not exceeding 26 | 35.00 | — | |
VNVietnam | 89011010 | - - Of a gross tonnage not exceeding 26 | 15 | 优惠税率:10 增值税:10/8 特殊消费税:30 | 0% ACFTA / RCEP · Form E |
JPJapan | 890110000 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8901100000 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 89011010 | Not exceeding 150 gross construction tons | 5% | 0% ChAFTA | |
BRBrazil | 89011000 | Transatlânticos, barcos de excursão e embarcações semelhantes principalmente concebidas para o transporte de pessoas; ferryboats | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 89011001 | Con longitud inferior o igual a 35 m de eslora. | 5 | 一般进口税 (IGI):5 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.