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

Chapter 89 — Ships, boats and floating structures

Heading 8904 — Tugs and pusher craft.

Subheading 8904.00 — Tugs and pusher craft.

HS code

8904.00.10 Not exceeding a Dead Weight Tonnage of 500 MT

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Small harbor tug with DWT up to 499 MTInland waterway push boat DWT 499 MTRiver pushboat, DWT less than or equal to 500 MTLight duty harbor pusher craft DWT 499 MTWaterway tugboat with limited capacity (DWT up to 500 MT)Harbor assist vessel DWT 499 MTInland waterway navigation tugboat, DWT 499 MTLight duty river pusher craft (DWT up to 500 MT)Medium sized harbor pushboat DWT 499 MTNaval docking assist boat DWT 499 MT