| 8901.10.00 | 00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | No. | Free | | Free |
| 8902.00.00 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | No. | Free | | Free |
| 8903.91.00 | 85 | Exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 25 | Not exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 35 | Exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 45 | Not exceeding 4 m in length | No. | | | |
| 8903.91.00 | 60 | Exceeding 4 but not exceeding 6.5 m in length | No. | | | |
| 8903.91.00 | 75 | Exceeding 6.5 m but not exceeding 9.2 m in length | No. | | | |
| 8903.92.00 | 15 | Inboard/outdrive: | | | | |
| 8903.92.00 | 15 | Not exceeding 6.5 m in length | No. | | | |
| 8903.92.00 | 30 | Exceeding 6.5 m in length: | | | | |
| 8903.92.00 | 50 | Not exceeding 8 m in length | No. | | | |
| 8903.92.00 | 65 | Exceeding 8 m in length: | | | | |
| 8903.99.05 | 00 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.99.20 | 15 | Not exceeding 5 m in length | No. | | | |
| 8903.99.20 | 30 | Exceeding 5 m in length | No. | | | |
| 8903.99.20 | 45 | With hulls of reinforced plastics: | | | | |
| 8903.99.20 | 45 | Not exceeding 5 m in length | No. | | | |
| 8903.99.20 | 60 | Exceeding 5 m in length | No. | | | |
| 8905 | | 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: | | | | |
| 8905.20.00 | 00 | Floating or submersible drilling or production platforms | t No. | Free | | Free |
| 8906 | | Other vessels, including warships and lifeboats other than row boats: | | | | |
| 8907 | | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | | | | |
| 8907.10.00 | 00 | Inflatable rafts | No. | Free | | 45% |
| 8908.00.00 | 00 | Vessels and other floating structures for breaking up (scrapping) | t | Free | | Free |
