Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Section/Chapter notes
Ships, boats and floating structures
Notes.
1. A hull, unfinished or incomplete vessel, whether or not assembled, or a complete vessel unassembled or disassembled, shall be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.
Chapter 89 — Ships, boats and floating structures
90 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 89.01 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | |
| 8901.10 | - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: | |
| 8901.10.10 | - - Of a gross tonnage not exceeding 26 | 10 |
| 8901.10.20 | - - Of a gross tonnage exceeding 26 but not exceeding 500 | 10 |
| 8901.10.60 | - - Of a gross tonnage exceeding 500 but not exceeding 1,000 | 10 |
| 8901.10.70 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 10 |
| 8901.10.80 | - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 | 10 |
| 8901.10.90 | - - Of a gross tonnage exceeding 5,000 | 5 |
| 8901.20 | - Tankers: | |
| 8901.20.50 | - - Of a gross tonnage not exceeding 5,000 | 10 |
| - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000: | ||
| 8901.20.71 | - - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000 | 2 |
| 8901.20.72 | - - - Of a gross tonnage exceeding 20,000 but not exceeding 30,000 | 2 |
| 8901.20.73 | - - - Of a gross tonnage exceeding 30,000 but not exceeding 50,000 | 2 |
| 8901.20.80 | - - Of a gross tonnage exceeding 50,000 | 0 |
| 8901.30 | - Refrigerated vessels, other than those of subheading 8901.20: | |
| 8901.30.50 | - - Of a gross tonnage not exceeding 5,000 | 10 |
| 8901.30.70 | - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 | 0 |
| 8901.30.80 | - - Of a gross tonnage exceeding 50,000 | 0 |
| 8901.90 | - Other vessels for the transport of goods and other vessels for the transport of both persons and goods: | |
| - - Not motorised: | ||
| 8901.90.11 | - - - Of a gross tonnage not exceeding 26 | 10 |
| 8901.90.12 | - - - Of a gross tonnage exceeding 26 but not exceeding 500 | 10 |
| 8901.90.14 | - - - Of a gross tonnage exceeding 500 | 10 |
| - - Motorised: | ||
| 8901.90.31 | - - - Of a gross tonnage not exceeding 26 | 10 |
| 8901.90.32 | - - - Of a gross tonnage exceeding 26 but not exceeding 500 | 10 |
| 8901.90.33 | - - - Of a gross tonnage exceeding 500 but not exceeding 1,000 | 10 |
| 8901.90.34 | - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 10 |
| 8901.90.35 | - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 | 10 |
| 8901.90.36 | - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 | 0 |
| 8901.90.37 | - - - Of a gross tonnage exceeding 50,000 | 0 |
| 89.02 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | |
| - Fishing vessels: | ||
| 8902.00.31 | - - Of a gross tonnage not exceeding 26 | 10 |
| 8902.00.32 | - - Of a gross tonnage exceeding 26 but less than 40 | 10 |
| 8902.00.33 | - - Of a gross tonnage of 40 or more but not exceeding 101 | 10 |
| 8902.00.34 | - - Of a gross tonnage exceeding 101 but not exceeding 250 | 10 |
| 8902.00.35 | - - Of a gross tonnage exceeding 250 but not exceeding 1,000 | 5 |
| 8902.00.36 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 5 |
| 8902.00.37 | - - Of a gross tonnage exceeding 4,000 | 0 |
| - Other: | ||
| 8902.00.41 | - - Of a gross tonnage not exceeding 26 | 10 |
| 8902.00.42 | - - Of a gross tonnage exceeding 26 but less than 40 | 10 |
| 8902.00.43 | - - Of a gross tonnage of 40 or more but not exceeding 101 | 10 |
| 8902.00.44 | - - Of a gross tonnage exceeding 101 but not exceeding 250 | 10 |
| 8902.00.45 | - - Of a gross tonnage exceeding 250 but not exceeding 1,000 | 5 |
| 8902.00.46 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 5 |
| 8902.00.47 | - - Of a gross tonnage exceeding 4,000 | 0 |
| 89.03 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | |
| - Inflatable (including rigid hull inflatable) boats: | ||
| 8903.11.00 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 10 |
| 8903.12.00 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 10 |
| 8903.19.00 | - - Other | 10 |
| - Sailboats, other than inflatable, with or without auxiliary motor: | ||
| 8903.21.00 | - - Of a length not exceeding 7.5 m | 10 |
| 8903.22.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 10 |
| 8903.23.00 | - - Of a length exceeding 24 m | 10 |
| - Motorboats, other than inflatable, not including outboard motorboats: | ||
| 8903.31.00 | - - Of a length not exceeding 7.5 m | 10 |
| 8903.32.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 10 |
| 8903.33.00 | - - Of a length exceeding 24 m | 10 |
| - Other: | ||
| 8903.93.00 | - - Of a length not exceeding 7.5 m | 10 |
| 8903.99.00 | - - Other | 10 |
| 89.04 | Tugs and pusher craft | |
| 8904.00.10 | - Of a gross tonnage not exceeding 26 | 5 |
| - Of a gross tonnage exceeding 26: | ||
| 8904.00.32 | - - Of a power not exceeding 1,200 hp | 5 |
| 8904.00.33 | - - Of a power exceeding 1,200 hp but not exceeding 3,200 hp | 5 |
| 8904.00.34 | - - Of a power exceeding 3,200 hp but not exceeding 4,000 hp | 5 |
| 8904.00.35 | - - Of a power exceeding 4,000 hp | 0 |
| 89.05 | 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 | |
| 8905.10.00 | - Dredgers | 5 |
| 8905.20.00 | - Floating or submersible drilling or production platforms | 5 |
| 8905.90 | - Other: | |
| 8905.90.10 | - - Floating docks | 5 |
| 8905.90.90 | - - Other | 5 |
| 89.06 | Other vessels, including warships and lifeboats other than rowing boats | |
| 8906.10.00 | - Warships | 0 |
| 8906.90 | - Other: | |
| 8906.90.10 | - - Of a displacement not exceeding 30 t | 5 |
| 8906.90.20 | - - Of a displacement exceeding 30 t but not exceeding 300 t | 5 |
| 8906.90.90 | - - Other | 0 |
| 89.07 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) | |
| 8907.10.00 | - Inflatable rafts | 5 |
| 8907.90 | - Other: | |
| 8907.90.10 | - - Buoys | 0 |
| 8907.90.90 | - - Other | 0 |
| 8908.00.00 | Vessels and other floating structures for breaking up | 0 |
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