Subheading · Chapter 89 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8901 10Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds

Ships, boats and floating structures › Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

Customs duty: 10%; 5 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5% to 8%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8901 10 10	Ships	10%	5%	units
8901 10 20	Launches	10%	5%	units
8901 10 30	Boats	10%	5%	units
8901 10 40	Barges	10%	5%	units
8901 10 90	Other	10%	5%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 5 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 5%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 466	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8901	Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods	Nil	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8901 10, and China's below.

China: the same goods (8901 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 8901 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8901.10.10.00	Motor cruising vessels, motor excursion boats & similar motor vessels principally designed for the transport of persons; motor ferry-boats机动巡航船、机动游览船及主要用于客运的类似机动船舶;机动渡船	5%MFN rate (no APTA concession on this line)	5%	13%	13%	O
8901.10.90.00	Non-motorized cruise ships, excursion boats and various ferries非机动巡航船、游览船及各式渡船	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

8901.10.10Motor cruise ships, excursion boats and similar vessels mainly for passenger transport, and ferries

8901.10.10.00Motor cruising vessels, motor excursion boats & similar motor vessels principally designed for the transport of persons; motor ferry-boats机动巡航船、机动游览船及主要用于客运的类似机动船舶;机动渡船

including similar vessels mainly for the transport of persons包括主要用于客运的类似船舶

Unit: vessel
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 2026

Licences and certificates

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Drive type驱动方式
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Maximum speed最高时速
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 3.4%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8901101000999Motor cruising vessels, motor excursion boats & similar motor vessels principally designed for the transport of persons; motor ferry-boats机动巡航船、机动游览船及主要用于客运的类似机动船舶;机动渡船

8901.10.10.10High-speed passenger vessels高速客船Expired

including similar vessels mainly for the transport of persons包括主要用于客运的类似船舶

Unit: vessel
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2026

Licences and certificates

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Drive type驱动方式
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Maximum speed最高时速
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.3%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3%
Brunei: 3%
Cambodia: 3%
South Korea: 3%
Laos: 3%
Malaysia: 3%
New Zealand: 3%
Singapore: 3%
Thailand: 3%
Vietnam: 3%
Japan: 3.8%
Indonesia: 3%
Philippines: 3%
Myanmar: 3%

CIQ codes

8901101010999High-speed passenger vessels (including similar vessels mainly for passenger transport)高速客船(包括主要用于客运的类似船舶)

8901.10.10.90Other motor cruising vessels, excursion boats and all kinds of ferries其他机动巡航船游览船及各式渡船Expired

including similar vessels mainly for the transport of persons包括主要用于客运的类似船舶

Unit: vessel / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2026

Licences and certificates

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Drive type驱动方式
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Maximum speed最高时速
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.3%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3%
Brunei: 3%
Cambodia: 3%
South Korea: 3%
Laos: 3%
Malaysia: 3%
New Zealand: 3%
Singapore: 3%
Thailand: 3%
Vietnam: 3%
Japan: 3.8%
Indonesia: 3%
Philippines: 3%
Myanmar: 3%

CIQ codes

8901101090999Other motor cruise ships, excursion boats and various ferries (including similar vessels mainly for passenger transport)其他机动巡航船游览船及各式渡船(包括主要用于客运的类似船舶)

8901.10.90Non-motorized cruise ships, excursion boats and similar vessels mainly for passenger transport, ferries

8901.10.90.00Non-motorized cruise ships, excursion boats and various ferries非机动巡航船、游览船及各式渡船

and similar vessels mainly for the transport of persons以及主要用于客运的类似船舶

Unit: vessel / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 30%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Drive type驱动方式
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Maximum speed最高时速
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 6.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

8901109000999Non-motorized cruise ships, excursion boats and ferries of all kinds (and similar vessels mainly for passenger transport)非机动巡航船、游览船及各式渡船(以及主要用于客运的类似船舶)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8805 10Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof One level up8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Next8902 00Fishing vessels; factory ships and other vessels for processing or preserving fishery products

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.