8901.90
Chapter 89Ships, boats
Heading 8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Subheading 890190Other vessels for transport of the goods and other vessels for the transport of both persons and goods
Across 12 destination markets covered, HS 8901.90 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 5 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 | 8901.90.00.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | Free | 第二栏税率:Free | — |
INIndia | 89019000 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 89019010 | Tidak bermotor | — | — | |
MYMalaysia | 8901901100 | - - - Of a gross tonnage not exceeding 26 | 25% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8901.90.11 | - - - Of a gross tonnage not exceeding 26 | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 89019011 | Of a gross tonnage not exceeding 26 | 35.00 | — | |
VNVietnam | 89019011 | - - - Of a gross tonnage not exceeding 26 | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 890190000 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8901901000 | Vessels for the transport of goods | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 89019010 | Not exceeding 150 gross construction tons | 5% | 0% ChAFTA | |
BRBrazil | 89019000 | Outras embarcações para o transporte de mercadorias ou para o transporte de pessoas e de mercadorias | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 89019001 | Con motor fuera de borda. | 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.