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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 — Ships, boats and floating structures

Heading 8901 — Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods.

Subheading 8901.10 — Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferryboats of all kinds

National subdivision

8901.10.1 Used

Common commodities
Pre-owned luxury cruise linerSecond-hand excursion boatUsed passenger ferryboatRefurbished ocean linerReconditioned cruise vesselUsed passenger ship for toursSecond-hand river ferryRefurbished excursion boat for sightseeingPreviously operated passenger ferryUsed luxury liner for transportation

HS codes

CodeDescriptionTaxes
8901.10.11Not more than two years oldCustoms TaxCID, PAL, SSCL, VAT
8901.10.19OtherCustoms TaxCID, PAL, SSCL, VAT