Sourcing cargo ships, ferries and barges from China
Cruise ships, excursion boats, ferries, tankers, refrigerated vessels, cargo ships and barges from China pay 0% UK duty on all eight lines of heading 8901, with no anti-dumping duty. The lines carry an ozone-depleting substances declaration, and a commercial vessel of at least 15 gross tons can usually be imported without import VAT as a qualifying ship.
0% duty
Read from the UK Trade Tariff on 28 September 2026, heading 8901 covers cruise ships, excursion boats, ferries, cargo ships, barges and similar vessels for the transport of persons or goods, split into passenger vessels, tankers, refrigerated vessels and other, each seagoing or other. All eight lines carried 0% on goods from China, with no anti-dumping measure.
The lines carry the ozone-depleting substances control: the importer declares that the vessel does not contain or rely on ozone-depleting substances, for example in refrigeration, air-conditioning or fire suppression, or confirms that a permitted import exception applies and holds the required import licence. Ask the yard to list refrigerants and extinguishants in writing.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Passenger vessels and ferries, seagoing | 8901 10 10 00 | 0% | None |
| Passenger vessels and ferries, other | 8901 10 90 00 | 0% | None |
| Tankers, seagoing | 8901 20 10 00 | 0% | None |
| Tankers, other | 8901 20 90 00 | 0% | None |
| Refrigerated vessels, seagoing | 8901 30 10 00 | 0% | None |
| Refrigerated vessels, other | 8901 30 90 00 | 0% | None |
| Other cargo and passenger-cargo vessels, seagoing | 8901 90 10 00 | 0% | None |
| Other cargo and passenger-cargo vessels, other | 8901 90 90 00 | 0% | None |
VAT, class and flag
VAT Notice 744C defines a qualifying ship as any ship of not less than 15 gross tons that is not designed or adapted for recreation or pleasure. The supply of a qualifying ship may be zero-rated, and for the notice supply includes import, so a commercial vessel of that size can usually be imported without import VAT. Check the vessel against the notice before relying on it.
Specify the classification society and class notation, flag state, the international conventions the vessel must meet, trading area, and the yard's delivery terms. Agree plan approval, class survey during construction, sea trials and the documents handed over at delivery. Tugs are covered in our tugs and workboats guide.
Worked duty example
Illustrative example, not a quote: one inland cargo barge under 8901 90 90 00, invoiced at £600,000 free on board, with £80,000 of freight and insurance to the UK. The customs value is £680,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £680,000, so it is £136,000. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Build: attend key construction and class survey stages.
Trials: witness sea trials against the contract.
Documents: check class and statutory certificates and the delivery file. See our quality inspection guide.
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What goes wrong
Vessel orders fail on specification and delivery documents. Class or flag requirements are fixed late, sea trials miss contract figures, and refrigerant details for the ODS declaration are not collected.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on a cargo ship from China?
Read from the UK Trade Tariff on 28 September 2026, all eight lines of heading 8901 carried 0% from China.
Is there import VAT on a commercial ship?
A qualifying ship of at least 15 gross tons not designed for recreation can usually be zero-rated, including on import.
Why is there an ozone-depleting substances check?
Refrigeration or fire suppression could use controlled substances; declare that the vessel does not, or confirm that a permitted import exception applies and hold the required licence.
Are fishing vessels in heading 8901?
No. Fishing vessels and factory ships are heading 8902.