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

Chapter 89 — Ships, boats and floating structures

Heading 8902 — Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

Subheading 8902.00 — Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

National subdivision

8902.00.1 Used

Common commodities
Used deep-sea trawlerSecond-hand factory shipPre-owned North Sea trawlerRefurbished tuna seinerReconditioned offshore patrol vesselUsed commercial longlinerSecond-hand fishing vessel for shrimpPre-owned dragger fishing boatReconditioned factory ship for codUsed purse seine vessel

HS codes

CodeDescriptionTaxes
8902.00.11Not more than two years oldCessEIC, Customs TaxCID, PAL, SSCL, VAT
8902.00.19OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT