HS 8904
Tugs and pusher craft
Tàu kéo và tàu đẩy
| Code | Description | Unit | MFN rate | Ordinary rate |
|---|---|---|---|---|
| 8904.00.10 | Of a gross tonnage not exceeding 26Tổng dung tích (gross tonnage) không quá 26 | unit | 5% | 7.5% |
| Of a gross tonnage exceeding 26Tổng dung tích (gross tonnage) trên 26 | ||||
| 8904.00.32 | Of a power not exceeding 1,200 hpCông suất không quá 1.200 hp | unit | 5% | 7.5% |
| 8904.00.33 | Of a power exceeding 1,200 hp but not exceeding 3,200 hpCông suất trên 1.200 hp nhưng không quá 3.200 hp | unit | 5% | 7.5% |
| 8904.00.34 | Of a power exceeding 3,200 hp but not exceeding 4,000 hpCông suất trên 3.200 hp nhưng không quá 4.000 hp | unit | 5% | 7.5% |
| 8904.00.35 | Of a power exceeding 4,000 hpCông suất trên 4.000 hp | unit | 0% | 5% |
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Source: the tariff workbook Biểu thuế xuất nhập khẩu, compiled by the Customs Sub-Department of Region VIII (Chi cục Hải quan khu vực VIII), updated 5 April 2026. The tariff and HS code lookup of Vietnam Customs (customs.gov.vn)
The workbook is a compilation, not the legal text: the legal texts prevail.
Not shown: the preferential rates of the free trade agreements (FTA), VAT, special consumption tax, environmental protection tax and export duty.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.
All headings of chapter 89: Ships, boats and floating structures