Ships & Tankers - HS 8901 classification, duty and landed cost
Ships & Tankers moves through customs under HS heading 8901. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8901.20 | Tankers |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 10% Whole-vehicle type approval (WVTA); Euro 7 emissions and CBAM on parts. |
| United States | 2.5% (cars), 25% (trucks) 'Chicken tax' on light trucks; NHTSA FMVSS compliance. |
| China | 15% - 25% Plus 13% VAT + consumption tax; MIIT catalogue approval; NEV subsidies phased out. |
| India | 70% - 100% (CBU) BCD + 28% GST + cess; type approval by ARAI/ICAT. |
| UAE | 5% GCC CET; GSO type approval and 3-year GCC-spec warranty. |
Numerical Example: 5 unit of Ships & Tankers at FOB USD 40,000,000 per unit, sea freight to a representative port of discharge.
5 unit of Ships & Tankers at FOB USD 40,000,000 per unit, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · Certificate of Conformity (COC) or country-specific type approval (WVTA in EU, NHTSA in US).
- · Compliance with destination emissions standard (Euro 6/7, EPA Tier 3, BS-VI, China 6).
- · UN 38.3 for propulsion batteries; ADR/DGR when shipped by land/air with fuel or battery.
- · South Korea
- · China
- · Japan
- · Vietnam
Frequently asked questions
Ships & Tankers is classified under HS 8901.20. Chapter 87 covers vehicles; parts sit in 8708. Aircraft is Chapter 88; ships is Chapter 89.
Duties differ sharply. CBU (Completely Built Unit) attracts full duty; CKD/SKD kits attract lower rates in most emerging markets.
EU WVTA, US NHTSA FMVSS + EPA, China MIIT catalogue, India ARAI/ICAT, and GCC GSO type approval each apply in their region.
Yes. Euro 6/7 (EU), EPA Tier 3 (US), BS-VI (India), China 6 (China). Non-compliant imports are refused entry.
RoRo vessels for cars, trucks and buses; container shipping for high-value or armored units; heavy-lift for oversize construction and mining vehicles.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to vehicles (HS 8901) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.