| 8901.90.00 | 00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | No. | Free | | Free |
| 8902.00.00 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | No. | Free | | Free |
| 8903 | | Yachts and other vessels for pleasure or sports; row boats and canoes: | | | | |
| 8903.10.00 | 45 | Other | No. | | | |
| 8903.10.00 | 60 | Other | No. | | | |
| 8903.91.00 | | Other: | | | | |
| 8903.91.00 | 45 | Other: | | | | |
| 8903.92.00 | | Motorboats, other than outboard motorboats | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.92.00 | 35 | Other | No. | | | |
| 8903.92.00 | 50 | Other: | | | | |
| 8903.92.00 | 70 | Other | No. | | | |
| 8903.99 | | Other: | | | | |
| 8903.99.15 | 00 | Other | No. | 2.7% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 45% |
| 8903.99.20 | 75 | Other | No. | | | |
| 8903.99.90 | 00 | Other | No. | 1% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 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: | | | | |
| 8905.90 | | Other: | | | | |
| 8905.90.50 | 00 | Other | No. | Free | | Free |
| 8906 | | Other vessels, including warships and lifeboats other than row boats: | | | | |
| 8906.90.00 | | Other | | Free | | Free |
| 8906.90.00 | 90 | Other | X | | | |
| 8907 | | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | | | | |
| 8907.90.00 | | Other | | Free | | 45% |
| 8907.90.00 | 90 | Other | X | | | |
| 8908.00.00 | 00 | Vessels and other floating structures for breaking up (scrapping) | t | Free | | Free |
