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

HS 8906Ships, boats and floating structures: other vessels, including warships and lifeboats other than rowing boats

Customs duty
10%
2 tariff items
GST now
5%
Import policy
Mostly Free
Restricted: 1 item
Export policy
Free
Unit
units
Duty in China
5% to 8%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8906 10 00Warships10%5%units
8906 90 00Other10%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 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

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

  • Free: 2 tariff items
  • Restricted: 1 tariff item

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 470Other vessels, including warships and lifeboats other than rowing boats5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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 itemGoodsRateCap
8906Other vessels, including warships and lifeboats other than rowing boatsNil—

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 19 Oct 2026.

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

  • Free: 3 tariff items

China: the same goods (8906)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 8906. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8906.10.00.00Warships军舰5%MFN rate (no APTA concession on this line)5%13%13%None
8906.90.10.00Other motor vessels not elsewhere specified其他未列名的机动船舶5%MFN rate (no APTA concession on this line)5%13%13%None
8906.90.20.00Other non-motorized vessels其他非机动船舶8%MFN rate (no APTA concession on this line)8%13%0%None
8906.90.30.00Unfinished or incomplete vessels, including sections of vessels未制成或不完整的船舶,包括船舶分段8%MFN rate (no APTA concession on this line)8%13%0%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.

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

Previous8905Light-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 platformsOne level upChapter 89Ships, boats and floating structuresNext8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

Sources

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.