VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > SHIPS, BOATS AND FLOATING STRUCTURES > Tugs and pusher craft
| Code | Description | Duty |
|---|---|---|
| 8904001000D | Tugs | 0.000 % |
| 8904009100 | Pusher craft | 0.000 % |
| 8904009100D | Seagoing | 0.000 % |
| 8904009900D | Other | 1.700 % |
| Seagoing |
| 0.000 % |
| 8904009900D | Other | 1.700 % |
CTH; or 45% value added rule