Rates (%) |
Products Description |
HSN Codes |
Export and Import HSN Codes |
5% |
Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods |
8901 |
89011010, 89011020, 89011030, 89011040, 89011090, 89012000, 89013000, 89019000 |
5% |
Fishing vessels; factory ships and other vessels for processing or preserving fishery products |
8902 |
89020010, 89020090 |
28% |
Yachts and other vessels for pleasure or sports; rowing boats and canoes |
8903 |
89031000, 89039100, 89039200, 89039910, 89039990 |
5% |
Tugs and pusher craft |
8904 |
89040000 |
5% |
Light-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 platforms |
8905 |
89051000, 89052000, 89059010, 89059090 |
5% |
Other vessels, including warships and lifeboats other than rowing boats |
8906 |
89061000, 89069000 |
5% |
Other floating structures (for example, rafts, tanks, cofferdams, landingstages, buoys and beacons) |
8907 |
89071000, 89079000 |
18% |
Vessels and other floating structures for breaking up |
89080000 |
– |