European Union tariff, chapter 89: Ships, boats and floating structures
Last updated
Key facts
- National lines
- 42
- Subheadings
- 25
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 89: Ships, boats and floating structures
Summary
The European Union tariff has 42 national lines in HS chapter 89 (ships, boats and floating structures), under 25 subheadings in 8 headings.
Subheadings with European Union lines
The European Union tariff has 42 national lines in HS chapter 89 (ships, boats and floating structures), under 25 subheadings in 8 headings.
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8901.10Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds2 lines
- 8901.20Tankers2 lines
- 8901.30Refrigerated vessels, other than those of subheading 8901.202 lines
- 8901.90Other vessels for the transport of goods and other vessels for the transport of both persons and goods2 lines
89.02 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- 8902.00Fishing vessels; factory ships and other vessels for processing or preserving fishery products2 lines
89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes
- 8903.11Inflatable (including rigid hull inflatable) boats: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg1 line
- 8903.12Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100kg1 line
- 8903.19Inflatable (including rigid hull inflatable) boats: Other1 line
- 8903.21Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5m1 line
- 8903.22Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5m but not exceeding 24m2 lines
- 8903.23Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24m2 lines
- 8903.31Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5m1 line
- 8903.32Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 7.5m but not exceeding 24m2 lines
- 8903.33Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 24m2 lines
- 8903.93Other: Of a length not exceeding 7.5m2 lines
- 8903.99Other: Other2 lines
89.04 Tugs and pusher craft
- 8904.00Tugs and pusher craft3 lines
89.05 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
89.06 Other vessels, including warships and lifeboats other than rowing boats
89.07 Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
89.08 Vessels and other floating structures for breaking up
- 8908.00Vessels and other floating structures for breaking up1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 89 are live on border.bot for the United States (58 lines, also used by 1 other country).
- United States58 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 89?
The European Union tariff has 42 national lines in HS chapter 89 (ships, boats and floating structures), under 25 subheadings in 8 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.