Chapter 89 - Ships, boats
60 tariff codes found in this chapter
| HS Code | Description | MFN Rate |
|---|---|---|
| 8901.10.10.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | 25% |
| 8901.10.90.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - Other | 25% |
| 8901.20.10.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | 25% |
| 8901.20.90.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Other | 25% |
| 8901.30.00.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Refrigerated vessels, other than those of subheading 8901.20 | 25% |
| 8901.90.10.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Open vessels | 15% |
| 8901.90.91.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | 25% |
| 8901.90.99.00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Other | 25% |
| 8902.00.10.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length not exceeding 30.5 m | 25% |
| 8902.00.20.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length exceeding 30.5 m | Free |
| 8903.11.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.12.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.19.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.21.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.22.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.23.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.31.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.31.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position | 9.5% |
| 8903.31.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.31.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
| 8903.31.00.90 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | 9.5% |
| 8903.32.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.32.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Cabin cruisers | 9.5% |
| 8903.32.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.32.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
| 8903.32.00.90 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | 9.5% |
| 8903.33.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.33.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Cabin cruisers | 9.5% |
| 8903.33.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.33.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
| 8903.33.00.90 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | 9.5% |
| 8903.93.10.00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Of a length not exceeding 7.5 m - Racing shells | Free |
| 8903.93.90.00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Of a length not exceeding 7.5 m - Other | 9.5% |
| 8903.99.10.00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shells | Free |
| 8903.99.90 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other | 9.5% |
| 8903.99.90.21 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - Of metal | 9.5% |
| 8903.99.90.22 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - Of reinforced plastics | 9.5% |
| 8903.99.90.29 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - Other | 9.5% |
| 8903.99.90.90 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Other | 9.5% |
| 8904.00.00.00 | Tugs and pusher craft. | 25% |
| 8905.10.00.00 | 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. - Dredgers | 25% |
| 8905.20.11.00 | 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. - Floating or submersible drilling or production platforms - Drilling platforms: - Used in drilling activity for exploration, delineation or development of offshore projects | Free |
| 8905.20.19.00 | 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. - Floating or submersible drilling or production platforms - Drilling platforms: - Other | 20% |
| 8905.20.20.00 | 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. - Floating or submersible drilling or production platforms - Production platforms | 25% |
| 8905.90.11.00 | 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. - Other - Drill-ships, drilling barges and floating drilling rigs: - Drill-ships used in drilling activity for exploration, delineation or development of offshore projects | Free |
| 8905.90.19.00 | 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. - Other - Drill-ships, drilling barges and floating drilling rigs: - Other | 20% |
| 8905.90.20.00 | 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. - Other - Semi-submersible crane vessels, floating cranes, and other heavy lift crane vessels, with a minimum gross lift capacity of 1,200 tonnes | Free |
| 8905.90.90.00 | 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. - Other - Other | 25% |
| 8906.10.00.00 | Other vessels, including warships and lifeboats other than rowing boats. - Warships | 25% |
| 8906.90.11.00 | Other vessels, including warships and lifeboats other than rowing boats. - Other - Open vessels: - Lifeboats imported by societies dedicated to the saving of lives | Free |
| 8906.90.19.00 | Other vessels, including warships and lifeboats other than rowing boats. - Other - Open vessels: - Other | 15% |
| 8906.90.91.00 | Other vessels, including warships and lifeboats other than rowing boats. - Other - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | 25% |
| 8906.90.99.00 | Other vessels, including warships and lifeboats other than rowing boats. - Other - Other: - Other | 25% |
| 8907.10.10.00 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts - Imported by societies dedicated to the saving of lives | Free |
| 8907.10.90.00 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts - Other | 9.5% |
| 8907.90.10.00 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - Marker buoys, excluding wooden buoys, to be employed in commercial fishing or in the commercial harvesting of marine plants | Free |
| 8907.90.20.00 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - Other buoys and beacons | 6.5% |
| 8907.90.90.00 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - Other | 15.5% |
| 8908.00.10.00 | Vessels and other floating structures for breaking up (scrapping). - Stripped of salvageable articles or equipment | Free |
| 8908.00.90.00 | Vessels and other floating structures for breaking up (scrapping). - Other | 15.5% |
About HS Chapter 89
Chapter 89 of the Canadian customs tariff covers ships, boats. TariffCalc lists 60 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 25.0% (average 12.5%).
10 of 60 items (17%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.
Example calculation
| Value for duty (CAD) | $10,000 |
| MFN duty (12.5%) | $1,248 |
| GST 5% | $562 |
| Total landed (before freight) | $11,810 |
Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.
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What is HS Chapter 89 in the Canadian customs tariff?▾
Chapter 89 covers ships, boats. It contains 60 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 25.0%.
What is the typical duty rate for Chapter 89 imports?▾
The average MFN rate across Chapter 89 is 12.5%. 10 of 60 items are duty-free under MFN, with the remainder subject to duty. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.
Do free trade agreements apply?▾
Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.
How do I calculate import duties?▾
For a CAD $10,000 shipment in this chapter at the average MFN rate (12.5%), duties would be approximately $1,248, plus 5% GST ($562), for a total of $11,810 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.
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