HS 890120 Tankers

Quick Answer: Tankers imported under HS 890120 enter the UK duty-free, the EU at 0.00% or 1.70% depending on the specific tariff line, and the US duty-free. This HS code specifically covers "tankers," which are vessels designed for the carriage of bulk liquids, such as oil tankers, chemical tankers, and gas carriers. Importers should consult the specific tariff lines within each jurisdiction to confirm the exact duty rate applicable to their particular type of tanker. According to CustomTariffs data, while the MFN rates are generally low or zero in these major markets, specific trade agreements or national policies could influence final duty assessments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8901201000 0.00 % — —
8901209000 0.00 % — —
8901200000 — — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8901200000 — — —
8901201000 0.00 % — —
8901209000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8901200000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 890120 cover?

This subheading covers "Tankers," specifically vessels designed and constructed primarily for the carriage of bulk liquids, such as oil, chemicals, or liquefied gases. According to the World Customs Organization's Harmonized System Nomenclature, this category falls under Heading 8901, which pertains to "Ships and other vessels for the delivery of goods and other vessels, including warships and lifeboats." Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for specialized cargo ships with integral tanks for liquid cargo, distinguishing them from general cargo vessels or those designed for dry bulk.

What falls outside HS 890120?

The following products are excluded from HS 890120: vessels designed for the carriage of dry bulk cargo, such as grain or ore, which are typically classified under HS 890190; passenger ships and ferries (HS 890110); warships (HS 8906); and smaller craft like tugs or barges not primarily designed for bulk liquid transport. Additionally, floating structures not intended for navigation, such as floating docks or storage facilities, are generally classified elsewhere within Chapter 89 or other chapters, depending on their specific function and construction, and do not meet the criteria for a "tanker" vessel.

What are common classification mistakes for HS 890120?

A common error is misclassifying vessels that have some liquid carrying capacity but are primarily designed for other purposes, such as fishing vessels with refrigerated tanks for fish or general cargo ships with limited liquid cargo holds. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are classifiable under two or more headings, classification shall be determined by the essential character of the goods. For tankers, the essential character is their primary design and construction for the bulk carriage of liquids, not incidental or secondary liquid storage.

How should importers classify products under HS 890120?

The correct procedure for classifying vessels under HS 890120 involves a thorough review of the vessel's design specifications, intended use, and construction. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and consider the Explanatory Notes to the Harmonized System. Key factors include the vessel's primary function (bulk liquid transport), the presence of integral tanks designed for such cargo, and its classification by maritime registries. A detailed vessel specification sheet is crucial documentation.

How is the duty calculated for products under HS 890120?

For a hypothetical product, a large crude oil tanker weighing 50,000 gross tons and declared at a customs value of $150,000,000 USD, the duty calculation would depend on the specific jurisdiction and its tariff schedule. For instance, under the USITC Harmonized Tariff Schedule, vessels are often subject to specific duty rates or may be duty-free under certain conditions. If a 0% MFN duty rate were applicable, the duty would be $0.00 (0% × $150,000,000). However, if a nominal 0.5% ad valorem duty were applied, the duty would be $750,000.00 (0.5% × $150,000,000).

Which trade agreements reduce duties for HS 890120?

Several free trade agreements may reduce the applicable duty rate for HS 890120, including the United States-Mexico-Canada Agreement (USMCA), which can lead to duty-free entry for qualifying vessels originating from Canada or Mexico. Additionally, the EU's trade agreements with various countries, such as those with Norway or Switzerland, may offer preferential rates, often resulting in "Free" entry. Documentation typically required includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and originating country.

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Which HS Codes Are Related?

HS 890190 HS 890200 HS 890610 HS 890130 HS 890520 HS 890400

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the standard import duty rates for HS code 890120 (Tankers)?

For HS code 890120, which covers 'Tankers', the Most Favored Nation (MFN) duty rate in the United States is 0.00%. In the European Union, under the TARIC system, the duty rate is also 0.00%. The United Kingdom's Trade Tariff also lists a duty rate of 0.00% for this classification. These rates are generally applied unless specific trade agreements or preferential programs dictate otherwise. Always verify the applicable rate for your specific import circumstances.

How is the duty for HS code 890120 calculated, and can you provide an example?

The duty for HS code 890120 is typically calculated on an ad valorem basis, meaning a percentage of the value of the goods. For instance, if the MFN duty rate were 1.70% (though currently 0.00% for many major economies), and you imported a tanker valued at $10,000,000 USD, the duty would be calculated as: $10,000,000 (Value) × 1.70% (Duty Rate) = $170,000 USD. However, given the current 0.00% MFN rates in the US, EU, and UK, the calculated duty amount would be $0.00 in these cases. It's crucial to confirm the exact value and the applicable duty rate at the time of import.

What are the classification criteria for a vessel to be considered a 'Tanker' under HS code 890120?

Under HS code 890120, 'Tankers' specifically refers to vessels designed for the carriage of bulk liquid cargoes. This includes oil tankers, chemical tankers, and liquefied gas carriers. The primary characteristic is their specialized construction with tanks integrated into the hull structure for the containment of liquids. Vessels primarily designed for other purposes, even if they carry liquids in smaller containers, would not typically fall under this heading. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between different types of vessels.

Are there any preferential duty rates or trade agreements that commonly affect imports under HS code 890120?

While the standard MFN duty rates for HS code 890120 are often 0.00% in major markets like the US, EU, and UK, it's important to consider trade agreements. For example, goods imported into the EU from countries with a Free Trade Agreement (FTA) might benefit from preferential treatment, though this is less common for large capital assets like tankers unless specific provisions exist. Similarly, the US has FTAs that could offer reduced or eliminated duties. Importers and customs brokers should always consult the specific trade agreement provisions and the relevant customs authority (e.g., USITC for US rates, EU TARIC for EU, UK Trade Tariff for the UK) to determine eligibility for preferential rates, which may require a Certificate of Origin.

What documentation is typically required when importing a tanker under HS code 890120?

Importing a vessel like a tanker under HS code 890120 requires comprehensive documentation. Key documents typically include a commercial invoice detailing the vessel's value, a bill of sale or proof of ownership, the vessel's registration papers, and a detailed specification sheet or manifest describing the vessel's type, capacity, and construction. Depending on the importing country and the vessel's origin, a Certificate of Origin may be needed to claim preferential duty rates. Maritime authorities will also have specific requirements related to safety, environmental compliance, and port entry. Customs brokers play a vital role in ensuring all necessary import permits and declarations are accurate and submitted on time.