Heading · Chapter 89 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Ships, boats and floating structures
- Customs duty
- 10%
- 8 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5% to 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8901 10 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | 10% | 5% | units |
| 8901 20 00 | Tankers | 10% | 5% | units |
| 8901 30 00 | Refrigerated vessels, other than those of Sub-heading 8901 20 | 10% | 5% | units |
| 8901 90 00 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods | 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 8 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: 8 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
| 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
| 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)
| 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 8 tariff items
China: the same goods (8901)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 25 in force and 3 expired under 8901. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| 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 |
| 8901.20.11.00 | Refined petroleum tankers, of a dead-weight <= 100,000 tons载重量不超过10万吨的成品油船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.20.12.00 | Product tankers, 100,000 tonnes < DWT <= 300,000 tonnes10万吨<载重量≤30万吨成品油船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.20.13.00 | Refined oil tankers, DWT > 300,000 t载重量超过30万吨的成品油船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.20.21.00 | Crude oil tankers, DWT ≤ 150,000 t载重量不超过15万吨的原油船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.20.22.00 | Crude oil tankers of 150,000 tonnes < dead-weight <= 300,000 tonnes15万吨<载重量≤30万吨的原油船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.20.23.00 | Crude oil tankers, of carrying capacity > 300,000 tons载重量超过30万吨的原油船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.20.31.00 | Vessels for liquefied petroleum gas, of a capacity not exceeding 20,000 m³容积不超2万立方米液化石油气船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.20.32.00 | Liquefied petroleum gas (LPG) tankers of a capacity exceeding 20,000 m³容积超过2万立方米液化石油气船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.20.41.00 | Vessels for liquefied natural gas, of a capacity not exceeding 20,000 m³容积不超2万立方米液化天然气船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.20.42.00 | Liquefied natural gas (LNG) tankers of a capacity exceeding 20,000 m³容积超过2万立方米液化天然气船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.20.90.00 | Other oil tankers其他油船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.30.00.00 | Refrigerated vessels冷藏船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.90.21.00 | Container ships with capacity of 6000 TEU or less可载6000标准箱及以下的集装箱船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.90.22.00 | Container ships capable of carrying over 6000 TEU可载6000标准箱以上的集装箱船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.90.31.00 | Ro-ro vessels of 20,000 dead-weight tonnage or less载重2万吨及以下的滚装船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.90.32.00 | Ro-ro vessels of a dead-weight exceeding 20,000 tons载重2万吨以上的滚装船 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8901.90.41.10 | Self-propelled dredgers subject to control of dual-use items特殊民用物项管制的自航自卸式泥驳 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | 3O |
| 8901.90.41.90 | Other bulk carriers, of a dead-weight not exceeding 150,000 tons其他载重量不超过15万吨散货船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.90.42.00 | Bulk carriers of a carrying capacity > 150,000 tonnes but ≤ 300,000 tonnes15万吨<载重量≤30万吨散货船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.90.43.00 | Bulk carriers, of carrying capacity > 300,000 tons载重量超过30万吨的散货船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.90.50.00 | Motor multipurpose vessels机动多用途船 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8901.90.80.00 | Other motorized cargo vessels and passenger-cargo vessels其他机动货运船舶及客货兼运船舶 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8901.90.90.00 | Vessels for the transport of goods and vessels for the transport of both passengers and goods, not self-propelled非机动货运船舶及客货兼运船舶 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | O |
- 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
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.