Chapter 89 — Ships, boats and floating structures

Nepal Customs Tariff 2026/27 import duty rates and 25 HS code lines for Ships, boats and floating structures (Section XVII — Vehicles, aircraft, vessels and associated transport equipment). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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89.01 — Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

HS code	Description	Unit	General duty	SAARC duty
8901.10.00	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds	nos	5%	5%
8901.20.00	Tankers	nos	5%	5%
8901.30.00	Refigerated vessels, other than those of Sub-heading 8901.20	nos	5%	5%
8901.90.00	Other vessels for the transport of goods and other vessels for the transport of both persons and goods	nos	5%	5%

89.02 — Fishing vessels; factory ships and other vessels for processing or preserving fishery products

HS code	Description	Unit	General duty	SAARC duty
8902.00.00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products.	nos	5%	5%

89.03 — Yachts and other vessels for pleasure or sports; rowing boats and canoes

HS code	Description	Unit	General duty	SAARC duty
8903.11.00	Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	nos	5%	5%
8903.12.00	Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	nos	5%	5%
8903.19.00	Inflatable (including rigid hull inflatable) boats — Other	nos	5%	5%
8903.21.00	Of a length not exceeding 7.5 m	nos	5%	5%
8903.22.00	Of a length exceeding 7.5 m but not exceeding 24 m	nos	5%	5%
8903.23.00	Of a length exceeding 24 m	nos	5%	5%
8903.31.00	Of a length not exceeding 7.5 m	nos	5%	5%
8903.32.00	Of a length exceeding 7.5 m but not exceeding 24 m	nos	5%	5%
8903.33.00	Of a length exceeding 24 m	nos	5%	5%
8903.93.00	Of a length not exceeding 7.5 m	nos	5%	5%
8903.99.00	Other	nos	5%	5%

89.04 — Tugs and pusher craft

HS code	Description	Unit	General duty	SAARC duty
8904.00.00	Tugs and pusher craft.	nos	5%	5%

89.05 — Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is sub-sidiary to their main function; floating docks; floating or submersible drilling or production platforms

HS code	Description	Unit	General duty	SAARC duty
8905.10.00	Dredgers	nos	15%	7.25%
8905.20.00	Floating or submersible drilling or production platforms	nos	15%	7.25%
8905.90.00	Other	nos	15%	7.25%

89.06 — Other vessels, including warships and lifeboats other than rowing boats

HS code	Description	Unit	General duty	SAARC duty
8906.10.00	Warship	nos	15%	7.25%
8906.90.00	Other	nos	15%	7.25%

89.07 — Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

HS code	Description	Unit	General duty	SAARC duty
8907.10.00	Inflatable rafts	nos	10%	6%
8907.90.00	Other	nos	10%	6%

89.08 — Vessels and other floating structures for breaking up

HS code	Description	Unit	General duty	SAARC duty
8908.00.00	Vessels and other floating structures for breaking up.	nos	10%	6%

Chapter 89 legal notes

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.

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