| HSN |
89 | Ships, boats and floating structures | — | — | — | — |
| HSN |
8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES — Rowing boats and canoes | 28% | 14% | 14% | 14% |
| HSN |
8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
8904 | TUGS AND PUSHER CRAFT | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
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 PLATFORM | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
8907 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
8908 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | — | — | — | — |
| HSN |
890110 | CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS, FERRY-BOATS OF ALL KINDS : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890120 | TANKERS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890130 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB HEADING 8901 19 | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890190 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890200 | FISHING VESSELS, FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890311 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890311 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890312 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890312 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890319 | OTHER — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890319 | OTHER — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890321 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890321 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890322 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890322 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890323 | OF A LENGTH EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890323 | OF A LENGTH EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890331 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890331 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890332 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890332 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890333 | OF A LENGTH EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890333 | OF A LENGTH EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890393 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890393 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890399 | Other — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
890399 | Other — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
890400 | TUGS AND PUSHER CRAFT | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890510 | DREDGERS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890520 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890590 | OTHER : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890610 | WARSHIPS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890690 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890710 | INFLATABLE RAFTS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890790 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
890800 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | — | — | — | — |
| HSN |
89011010 | SHIPS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89011020 | LAUNCHES | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89011030 | BOATS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89011040 | BARGES | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89011090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89012000 | TANKERS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89013000 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB-HEADING 8901 19 | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89019000 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89020010 | TRAWLERS AND OTHER FISHING VESSELS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89020090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89031000 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89031000 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89031100 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89031100 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89031200 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89031200 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89031900 | OTHER — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89031900 | OTHER — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89032100 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89032100 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89032200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89032200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89032300 | OF A LENGTH EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89032300 | OF A LENGTH EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89033100 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89033100 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89033200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89033200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89033300 | OF A LENGTH EXCEEDING 24 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89033300 | OF A LENGTH EXCEEDING 24 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039100 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039100 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039200 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039200 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039300 | OF A LENGTH NOT EXCEEDING 7.5 M — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039300 | OF A LENGTH NOT EXCEEDING 7.5 M — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039900 | OTHER — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039900 | OTHER — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039910 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039910 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89039990 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : OTHER — Rowing boats and canoes | 18% | 9% | 9% | 9% |
| HSN |
89039990 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : OTHER — Yachts and other vessels for pleasure or sports | 40% | 20% | 20% | 20% |
| HSN |
89040000 | TUGS AND PUSHER CRAFT | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89051000 | DREDGERS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89052000 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89059010 | FLOATING DOCKS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89059090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89061000 | WARSHIPS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89069000 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89069010 | PATROL OR SURVEILLANCE BOAT, AIRCUSHION VEHICLE, REMOTEOPERATED VEHICLE | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89069090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89071000 | INFLATABLE RAFTS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89079000 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
89080000 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | 18% | 9% | 9% | 9% |