Chương 89 — Tàu thủy, thuyền và các kết cấu nổi

Ships, boats and floating structures

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 89

Xem chú giải chương 89

Tiếng Việt · English

Note

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Mã UNSPSC liên quan (gợi ý)

Gợi ý tự động từ nội dung UNSPSC. Mã UNSPSC dùng trong mua sắm, mã HS dùng để khai hải quan.

Danh mục mã hàng

MãMô tảĐVTNK ưu đãi
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
8901.10 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
8901.10.10 - - Of a gross tonnage not exceeding 26 chiếc 10%
8901.10.20 - - Of a gross tonnage exceeding 26 but not exceeding 500 chiếc 10%
8901.10.60 - - Of a gross tonnage exceeding 500 but not exceeding 1,000 chiếc 10%
8901.10.70 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 chiếc 10%
8901.10.80 - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 chiếc 10%
8901.10.90 - - Of a gross tonnage exceeding 5,000 chiếc 5%
8901.20 - Tankers:
8901.20.50 - - Of a gross tonnage not exceeding 5,000 chiếc 10%
- - Of a gross tonnage exceeding 5,000 but not exceeding 50,000:
8901.20.71 - - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000 chiếc 2%
8901.20.72 - - - Of a gross tonnage exceeding 20,000 but not exceeding 30,000 chiếc 2%
8901.20.73 - - - Of a gross tonnage exceeding 30,000 but not exceeding 50,000 chiếc 2%
8901.20.80 - - Of a gross tonnage exceeding 50,000 chiếc 0%
8901.30 - Refrigerated vessels, other than those of subheading 8901.20:
8901.30.50 - - Of a gross tonnage not exceeding 5,000 chiếc 10%
8901.30.70 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 chiếc 0%
8901.30.80 - - Of a gross tonnage exceeding 50,000 chiếc 0%
8901.90 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
- - Not motorised:
8901.90.11 - - - Of a gross tonnage not exceeding 26 chiếc 10%
8901.90.12 - - - Of a gross tonnage exceeding 26 but not exceeding 500 chiếc 10%
8901.90.14 - - - Of a gross tonnage exceeding 500 chiếc 10%
- - Motorised:
8901.90.31 - - - Of a gross tonnage not exceeding 26 chiếc 10%
8901.90.32 - - - Of a gross tonnage exceeding 26 but not exceeding 500 chiếc 10%
8901.90.33 - - - Of a gross tonnage exceeding 500 but not exceeding 1,000 chiếc 10%
8901.90.34 - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 chiếc 10%
8901.90.35 - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 chiếc 10%
8901.90.36 - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 chiếc 0%
8901.90.37 - - - Of a gross tonnage exceeding 50,000 chiếc 0%
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- Fishing vessels:
8902.00.31 - - Of a gross tonnage not exceeding 26 chiếc 10%
8902.00.32 - - Of a gross tonnage exceeding 26 but less than 40 chiếc 10%
8902.00.33 - - Of a gross tonnage of 40 or more but not exceeding 101 chiếc 10%
8902.00.34 - - Of a gross tonnage exceeding 101 but not exceeding 250 chiếc 10%
8902.00.35 - - Of a gross tonnage exceeding 250 but not exceeding 1,000 chiếc 5%
8902.00.36 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 chiếc 5%
8902.00.37 - - Of a gross tonnage exceeding 4,000 chiếc 0%
- Other:
8902.00.41 - - Of a gross tonnage not exceeding 26 chiếc 10%
8902.00.42 - - Of a gross tonnage exceeding 26 but less than 40 chiếc 10%
8902.00.43 - - Of a gross tonnage of 40 or more but not exceeding 101 chiếc 10%
8902.00.44 - - Of a gross tonnage exceeding 101 but not exceeding 250 chiếc 10%
8902.00.45 - - Of a gross tonnage exceeding 250 but not exceeding 1,000 chiếc 5%
8902.00.46 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 chiếc 5%
8902.00.47 - - Of a gross tonnage exceeding 4,000 chiếc 0%
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
- Inflatable (including rigid hull inflatable) boats:
8903.11.00 - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg chiếc 10%
8903.12.00 - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg chiếc 10%
8903.19.00 - - Other chiếc 10%
- Sailboats, other than inflatable, with or without auxiliary motor:
8903.21.00 - - Of a length not exceeding 7.5 m chiếc 10%
8903.22.00 - - Of a length exceeding 7.5 m but not exceeding 24 m chiếc 10%
8903.23.00 - - Of a length exceeding 24 m chiếc 10%
- Motorboats, other than inflatable, not including outboard motorboats:
8903.31.00 - - Of a length not exceeding 7.5 m chiếc 10%
8903.32.00 - - Of a length exceeding 7.5 m but not exceeding 24 m chiếc 10%
8903.33.00 - - Of a length exceeding 24 m chiếc 10%
- Other:
8903.93.00 - - Of a length not exceeding 7.5 m chiếc 10%
8903.99.00 - - Other chiếc 10%
8904 Tugs and pusher craft
8904.00.10 - Of a gross tonnage not exceeding 26 chiếc 5%
- Of a gross tonnage exceeding 26:
8904.00.32 - - Of a power not exceeding 1,200 hp chiếc 5%
8904.00.33 - - Of a power exceeding 1,200 hp but not exceeding 3,200 hp chiếc 5%
8904.00.34 - - Of a power exceeding 3,200 hp but not exceeding 4,000 hp chiếc 5%
8904.00.35 - - Of a power exceeding 4,000 hp chiếc 0%
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 platforms
8905.10.00 - Dredgers chiếc 5%
8905.20.00 - Floating or submersible drilling or production platforms chiếc 5%
8905.90 - Other:
8905.90.10 - - Floating docks chiếc 5%
8905.90.90 - - Other chiếc 5%
8906 Other vessels, including warships and lifeboats other than rowing boats
8906.10.00 - Warships chiếc 0%
8906.90 - Other:
8906.90.10 - - Of a displacement not exceeding 30 t chiếc 5%
8906.90.20 - - Of a displacement exceeding 30 t but not exceeding 300 t chiếc 5%
8906.90.90 - - Other chiếc 0%
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
8907.10.00 - Inflatable rafts chiếc 5%
8907.90 - Other:
8907.90.10 - - Buoys chiếc 0%
8907.90.90 - - Other chiếc 0%
8908.00.00 Vessels and other floating structures for breaking up chiếc 0%