日本 · 第 89· 26 条目

§89船舶、浮动结构

第 XVII 类车辆、航空器、船舶及运输设备 · 第 86–89 章（WCO HS）

本章品目（4 位 WCO 统一）

8 个品目

8901游轮、游览船、渡船、货船、驳船及类似客货运输船→8902渔船；加工船及其他渔产品加工或保藏船→8903游艇及其他娱乐或运动用船；划艇及独木舟→8904游艇及其他娱乐或运动用船；划艇及独木舟→8905灯船、消防船、挖泥船、浮式起重机等特殊用途船舶；浮船坞；浮动或潜水式钻探或生产平台→8906其他船舶，包括军舰及非划艇救生船→8907其他浮动结构体（例如，木筏、浮箱、围堰、浮码头、浮标及航标）→8908其他浮动结构体（例如，木筏、浮箱、围堰、浮码头、浮标及航标）→

日本 税号（前 26 条）

本章共 26 条，
HS 编码商品描述首要税率
890110000Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kindsFree→
890120000TankersFree→
890130000Refrigerated vessels, other than those of subheading 8901.20Free→
890190000Other vessels for the transport of goods and other vessels for the transport of both persons and goodsFree→
890200000Fishing vessels; factory ships and other vessels for processing or preserving fishery productsFree→
890311000Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kgFree→
890312000Not designed for use with a motor and unladen (net) weight not exceeding 100 kgFree→
890319000OtherFree→
890321000Of a length not exceeding 7.5 mFree→
890322000Of a length exceeding 7.5 m but not exceeding 24 mFree→
890323000Of a length exceeding 24 mFree→
890331000Of a length not exceeding 7.5 mFree→
890332000Of a length exceeding 7.5 m but not exceeding 24 mFree→
890333000Of a length exceeding 24 mFree→
890393000Of a length not exceeding 7.5 mFree→
890399000OtherFree→
890400000Tugs and pusher craftFree→
890510000DredgersFree→
890520000Floating or submersible drilling or production platformsFree→
890590000OtherFree→
890610000WarshipsFree→
890690010- Of a gross tonnage of less than 100 tonsFree→
890690090- OtherFree→
890710000Inflatable raftsFree→
890790000OtherFree→
890800000Vessels and other floating structures for breaking upFree→