🗂️第89章：Ships and floating structures
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 8901101010 | Hi-speed passenger vessels(including similar vessels principally designed for the transport of persons) | 5% | 13 | - |
| 8901101090 | Other motor cruise ships, motor excursion boats and motor ferry-boats of all kinds(including similar vessels principally designed for the transport of persons) | 5% | 13 | - |
| 8901109000 | Other non-motor cruise ships, non-motor excursion boats and non-motor ferry-boats of all kinds(including similar vessels principally designed for the transport of persons) | 8% | 13 | - |
| 8901201100 | Finished oil tankers, loading not exceeding 100000t | 9% | 13 | - |
| 8901201200 | Finished oil tankers, loading exceeding 100000t, but not exceeding 300000t | 9% | 13 | - |
| 8901201300 | Finished oil tankers, loading exceeding 300000t | 6% | 13 | - |
| 8901202100 | Crude oil tankers, loading not exceeding 150000t | 9% | 13 | - |
| 8901202200 | Crude oil tankers, loading exceeding 150000t, but not exceeding 300000t | 9% | 13 | - |
| 8901202300 | Crude oil tankers, loading exceeding 300000t | 6% | 13 | - |
| 8901203100 | Liquified petroleum gas carriers, volume with 20000m3 or less | 9% | 13 | - |
| 8901203200 | Liquified petroleum gas carriers, volume more than 20000m | 6% | 13 | - |
| 8901204100 | Liquified natural gas carriers, volume with 20000m3 or less | 9% | 13 | - |
| 8901204200 | Liquified natural gas carriers, volume more than 20000m3 | 6% | 13 | - |
| 8901209000 | Other oil tankers | 9% | 13 | - |
| 8901300000 | Refrigerated vessels, other than those of subheading no. 8901.2 | 9% | 13 | - |
| 8901902100 | Motor container vessels capable loading standard containers with 6000 or less | 9% | 13 | - |
| 8901902200 | Motor container vessels capable loading standard containers more than 6 | 6% | 13 | - |
| 8901903100 | Motor ro-ro carriers, loading with 20000t or less | 9% | 13 | - |
| 8901903200 | Motor ro-ro carriers, loading more than 20000t | 6% | 13 | - |
| 8901904100 | bulk carriers with a gross tonnage not exceeding 150,000 tons | 9% | 17.00 | 17.00 |
| 8901904110 | Self propelled dump barge for special civil items control(see relevant announcement for specific commodity description) | 9% | 13 | - |
| 8901904190 | Motor bulk carriers, loading not exceeding 150000t | 9% | 13 | - |
| 8901904200 | Motor bulk carriers, loading exceeding 150000t, not exceeding 300000t | 9% | 13 | - |
| 8901904300 | Motor bulk carriers, loading exceeding 300000t | 9% | 13 | - |
| 8901905000 | Multi-purposes motor vessels | 9% | 13 | - |
| 8901908000 | Other motor vessels for the transport of goods and other motor vessels for the transport of both persons and goods | 9% | 13 | - |
| 8901909000 | Other non-motor vessels for the transport of goods and other non-motor vessels for the transport of both persons and goods | 8% | 13 | - |
| 8902001000 | Motor fishing vessels; factory ships and other vessels for processing or preserving fishery products | 7% | 13 | - |
| 8902009000 | Non-motor fishing vessels | 8% | 10/13 | - |
| 8903100000 | Inflatable recreational or sport speedboats | 10% | 15.00 | 17.00 |
| 8903110000 | Inflatable（ including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (exceeding the motor) not exceeding 100kg | 10% | 0 | 13 |
| 8903120000 | Inflatable（ including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg | 10% | 0 | 13 |
| 8903190000 | Other Inflatable（ including rigid hull inflatable) boats | 10% | 0 | 13 |
| 8903210000 | Sailboats for entertainment or sports, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m | 8% | 0 | 13 |
| 8903220010 | Sailboats for entertainment or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m | 8% | 13 | 13 |
| 8903220090 | Other sialboats, exceeding 7.5m but not exceeding 24m in length (other than inflatable boats for entertainment or sports, whether or not equipped with auxiliary engines) | 8% | 13 | 13 |
| 8903230010 | Motor driven sailboats ( other than inflatable boats for entertainment or sports, whether or not equipped with auxiliary engines) exceeding 24 meters but less than 90 meters in length | 8% | 13 | 13 |
| 8903230090 | Other sailboats ( other than inflatable boats for recreational or sports purposes, whether or not equipped with auxiliary engines) exceeding 24 meters in length | 8% | 13 | 13 |
| 8903310000 | Motorboats, for entertainment or sports, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m | 10% | 0 | 13 |
| 8903320010 | Motor boats, exceeding 8m but not exceeding 24m in length ( for entertainment or sports, non inflatable, except those equiped with outboard engines) | 10% | 13 | 13 |
| 8903320090 | Other motor boats, exceeding 7.5m but not exceeding 8m in length ( for entertainment or sports, non inflatable, except those equiped with outboard engines) | 10% | 13 | 13 |
| 8903330010 | Motor boats with a length of more than 24 meters but less than 90 meters (for entertainment or sports, non infulatable, except those equipped with outboard engines) | 10% | 13 | 13 |
| 8903330090 | Other motor boats (recreational or sports, non inflatable, except those equipped with outboard engines) with a length of 90 meters or more | 10% | 13 | 13 |
| 8903910001 | 8 m < length < 90 m powered sailboat | 8% | 17.00 | 17.00 |
| 8903910090 | Other sailing vessels | 8% | 17.00 | 17.00 |
| 8903920001 | Steam boat of 8 m < length < 90 m | 10.5% | 17.00 | 17.00 |
| 8903920090 | Other steamboats | 10.5% | 17.00 | 17.00 |
| 8903930000 | Other boats or motor boats (including rowing boats and light boats) for entertainment or sports, of a length not exceeding 7.5m | 10% | 0 | 13 |
| 8903990001 | Recreational or sport boats of 8 m < length < 90 m with other motor boats or speedboats | 10% | 15.00 | 17.00 |
| 8903990010 | Other motor ships or speedboats for entertainment or sports, with a length exceeding 8m but not exceeding 90m | 10% | 13 | 13 |
| 8903990090 | Other recreational or sports ships or speedboats (including rowing boats and light boats )with a length of more than 7.5 meters | 10% | 13 | - |
| 8904000000 | Tugs and pusher craft | 9% | 13 | - |
| 8905100000 | Digging a mud boat | 3% | 17.00 | 17.00 |
| 8905100010 | Drag suction dredger, cutter suction dredger, bucket dredger, sand suction dredger | 3% | 13 | - |
| 8905100090 | Other dredgers | 3% | 13 | - |
| 8905200000 | Floating or submersible drilling or production platforms | 6% | 13 | - |
| 8905901000 | Floating docks | 8% | 13 | - |
| 8905909000 | Other vessels the navigability of which is subsidiary to their main function (light-vessels, fire-floats, floating cranes) | 3% | 13 | - |
| 8906100000 | Warships | 5% | 13 | - |
| 8906901000 | Motor vessels, not specified or included elsewhere (including lifeboats other than rowing boats) | 5% | 13 | - |
| 8906902000 | Not-motorized vessels | 8% | 0 | - |
| 8906903000 | Unfinished or incomplete vessels, including segments of vessels | 8% | 0 | - |
| 8907100000 | Inflatable rafts | 8% | 13 | - |
| 8907900000 | Other floating structures,for example, rafts, tanks, coffer-dams, buoys and beacons | 8% | 13 | - |
| 8908000000 | Vessels and other floating structures for breaking up | 3% | 13 | - |