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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods | 8901 | 89011010, 89011020, 89011030, 89011040, 89011090, 89012000, 89013000, 89019000 |
| 5% | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 8902 | 89020010, 89020090 |
| 28% | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 8903 | 89031000, 89039100, 89039200, 89039910, 89039990 |
| 5% | Tugs and pusher craft | 8904 | 89040000 |
| 5% | 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 | 89051000, 89052000, 89059010, 89059090 |
| 5% | Other vessels, including warships and lifeboats other than rowing boats | 8906 | 89061000, 89069000 |
| 5% | Other floating structures (for example, rafts, tanks, cofferdams, landingstages, buoys and beacons) | 8907 | 89071000, 89079000 |
| 18% | Vessels and other floating structures for breaking up | 89080000 | – |