Chapter 89

Tariff Item

Description of article

Unit Rate of duty
  Standard Preferential Areas
(1) (2)  (3) (4) (5)
8901 Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods      
8901 10 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds :      
8901 10 10 -- Ships u 10% -
8901 10 20 -- Launches u 10% -
8901 10 30 -- Boats u 10% -
8901 10 40 -- Barges u 10% -
8901 10 90 -- Other u 10% -
8901 20 00 - Tankers u 10% -
8901 30 00 - Refrigerated vessels, other than those of subheading 8901 20 u 10% -
8901 90 00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u 10% -
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products      
8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products :      
8902 00 10 -- Trawlers and other fishing vessels u 10% -
8902 00 90 -- Other u 10% -
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes      
8903 10 00 - Inflatable u 25% -
  - Other :      
8903 91 00 -- Sailboats, with or without auxiliary motor u 25% -
8903 92 00 -- Motorboats, other than outboard motor boats u 25% -
8903 99 -- Other :      
8903 99 10 -- Canoes u 25% -
8903 99 90 -- Other u 25% -
8904 00 00 Tugs and pusher craft u 10% -
8905 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      
8905 10 00 - Dredgers u 10% -
8905 20 00 - Floating or submersible drilling or production platforms u 10% -
8905 90 - Other :      
8905 90 10 -- Floating docks u 10% -
8905 90 90 -- Other u 10% -
8906 Other vessels, including warships and lifeboats other than rowing boats.      
8906 10 00 - Warships u 10% -
8906 90 00 - Other u 10% -
8907 Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons)      
8907 10 00 - Inflatable rafts u 10% -
8907 90 00 - Other u 10% -
8908 00 00 Vessels and other floating structures for breaking up u 10% -

Duties

Effective Rate of Duty

Exemptions

General Exemption

Specific Exemption

Additional Duty Exemption

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation

Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.