Dredgers and floating cranes from China
Dredgers, floating cranes, floating docks, fire-floats and other vessels whose navigability is subsidiary to their main function, and floating or submersible drilling or production platforms, pay 0% UK duty from China on all five lines of heading 8905, with no anti-dumping duty. The practical questions are the ozone-depleting substances declaration, VAT treatment, class and delivery.
0% duty
Read from the UK Trade Tariff on 29 September 2026, heading 8905 covers light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks, and floating or submersible drilling or production platforms. All five lines, split into dredgers, platforms and other, seagoing or other, 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 controlled ozone-depleting substances, for example in refrigeration, air-conditioning or fire suppression, or holds an import licence for a permitted exception. An import licence does not authorise otherwise prohibited ODS equipment. Ask the yard to list refrigerants and extinguishants in writing.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Dredgers, seagoing | 8905 10 10 00 | 0% | None |
| Dredgers, other | 8905 10 90 00 | 0% | None |
| Floating or submersible drilling or production platforms | 8905 20 00 00 | 0% | None |
| Other special vessels, floating cranes and docks, seagoing | 8905 90 10 00 | 0% | None |
| Other special vessels, floating cranes and docks, other | 8905 90 90 00 | 0% | None |
VAT, class and delivery
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 where the vessel will be registered, the conventions it must meet, the dredging or lifting equipment and its certification, and the yard's delivery terms. Agree plan approval, class survey during construction, trials of the working equipment and the documents handed over at delivery. Cargo vessels are covered in our cargo ships and barges guide.
Worked duty example
Illustrative example, not a quote: one inland cutter suction dredger under 8905 10 90 00, invoiced at £850,000 free on board, with £60,000 of freight and insurance to the UK. The customs value is £910,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £910,000, so it is £182,000. 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
Class: check survey reports and certificates.
Working equipment: witness trials of cranes, pumps and dredging gear.
Documents: check the ODS list and delivery documents. See our quality inspection guide.
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What goes wrong
Special vessel projects fail on equipment and paperwork. Working gear is not certified to the standard agreed, refrigerants are not listed for the ODS declaration, and delivery documents are incomplete.
Cambridge China Bridge can check the yard and follow construction milestones in China. See factory verification.
Frequently asked questions
What is the UK import duty on a dredger from China?
Read from the UK Trade Tariff on 29 September 2026, all five lines of heading 8905 carried 0% from China.
Is import VAT due on a dredger?
A ship of at least 15 gross tons not designed for recreation may be a qualifying ship under VAT Notice 744C; check before relying on it.
What is the ODS declaration?
A declaration that the vessel does not contain or rely on controlled ozone-depleting substances, or an import licence for a permitted exception; a licence does not authorise otherwise prohibited ODS equipment.
Are floating docks in heading 8905?
Yes, with floating cranes, dredgers and drilling or production platforms.