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

HS 8901 20 00Tankers

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%; Tariff rate
GST now: 5%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 6% to 9%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA	0%	Australia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8901 20, and China's below.

China: the same goods (8901 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 8901 20. 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
8901.20.11.00	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

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

8901.20.11Oil product tankers, of carrying capacity <= 100,000 tons

8901.20.11.00Refined petroleum tankers, of a dead-weight <= 100,000 tons载重量不超过10万吨的成品油船

Unit: vessel / kg
MFN import duty: 9%
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: 23 Aug 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901201100999Refined petroleum tankers, of a dead-weight <= 100,000 tons载重量不超过10万吨的成品油船

8901.20.12Product tankers with a dead-weight tonnage of >100,000 tonnes but <=300,000 tonnes

8901.20.12.00Product tankers, 100,000 tonnes < DWT <= 300,000 tonnes10万吨<载重量≤30万吨成品油船

Unit: vessel / kg
MFN import duty: 9%
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: 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901201200999Product tankers, 100,000 tonnes < DWT <= 300,000 tonnes10万吨<载重量≤30万吨成品油船

8901.20.13Oil product tankers, of carrying capacity > 300,000 tons

8901.20.13.00Refined oil tankers, DWT > 300,000 t载重量超过30万吨的成品油船

Unit: vessel / kg
MFN import duty: 6%
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: 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901201300999Refined oil tankers, DWT > 300,000 t载重量超过30万吨的成品油船

8901.20.21Crude oil tankers of a carrying capacity not exceeding 150,000 tons

8901.20.21.00Crude oil tankers, DWT ≤ 150,000 t载重量不超过15万吨的原油船

Unit: vessel / kg
MFN import duty: 9%
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: 23 Aug 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901202100999Crude oil tankers, DWT ≤ 150,000 t载重量不超过15万吨的原油船

8901.20.22Crude oil tankers of 150,000 tonnes < dead-weight <= 300,000 tonnes

8901.20.22.00Crude oil tankers of 150,000 tonnes < dead-weight <= 300,000 tonnes15万吨<载重量≤30万吨的原油船

Unit: vessel / kg
MFN import duty: 9%
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: 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901202200999Crude oil tankers of 150,000 tonnes < dead-weight <= 300,000 tonnes15万吨<载重量≤30万吨的原油船

8901.20.23Crude oil tankers of a carrying capacity exceeding 300,000 tons

8901.20.23.00Crude oil tankers, of carrying capacity > 300,000 tons载重量超过30万吨的原油船

Unit: vessel / kg
MFN import duty: 6%
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: 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901202300999Crude oil tankers, of carrying capacity > 300,000 tons载重量超过30万吨的原油船

8901.20.31Liquefied petroleum gas tankers of a capacity ≤ 20,000 m³

8901.20.31.00Vessels 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

Unit: vessel / kg
MFN import duty: 9%
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: 23 Aug 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.Use用途
3.Volume容积
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901203100999Vessels 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

8901.20.32Liquefied petroleum gas tankers of a capacity > 20,000 m³

8901.20.32.00Liquefied 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

Unit: vessel / kg
MFN import duty: 6%
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: 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.Use用途
3.Volume容积
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901203200999Liquefied 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

8901.20.41Liquefied natural gas tankers of a capacity ≤ 20,000 m³

8901.20.41.00Vessels 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

Unit: vessel / kg
MFN import duty: 9%
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: 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.Use用途
3.Volume容积
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901204100999Vessels 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

8901.20.42Liquefied natural gas tankers of a capacity > 20,000 m³

8901.20.42.00Liquefied 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

Unit: vessel / kg
MFN import duty: 6%
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: 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.Use用途
3.Volume容积
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901204200999Liquefied 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

8901.20.90Other tankers

8901.20.90.00Other oil tankers其他油船

Unit: vessel / kg
MFN import duty: 9%
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: 23 Aug 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.Use用途
3.Dead-weight载重量
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8901209000999Other oil tankers其他油船

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

Previous8901 10 90Other One level up8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Next8901 30 00Refrigerated vessels, other than those of Sub-heading 8901 20

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.