8901.20
Chapter 89Ships, boats
Heading 8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Subheading 890120Tankers
Across 12 destination markets covered, HS 8901.20 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 5 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
- —
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 | 8901.20.00.00 | Tankers | Free | 第二栏税率:Free | — |
INIndia | 89012000 | Tankers | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 89012050 | - - Of a gross tonnage not exceeding 5,000 | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8901205000 | - - Of a gross tonnage not exceeding 5,000 | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8901.20.50 | - - Of a gross tonnage not exceeding 5,000 | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 89012050 | Of a gross tonnage not exceeding 5,000 | 35.00 | — | |
VNVietnam | 89012050 | - - Of a gross tonnage not exceeding 5,000 | 15 | 优惠税率:10 增值税:8/10 | 67% ACFTA / RCEP · Form E |
JPJapan | 890120000 | Tankers | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8901200000 | Tankers | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 89012010 | Not exceeding 150 gross construction tons | 5% | 0% ChAFTA | |
BRBrazil | 89012000 | Navios-tanque | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 89012001 | Con longitud inferior o igual a 35 m de eslora. | 15 | 一般进口税 (IGI):15 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.