Sourcing fishing vessels from China

0% duty

Read from the UK Trade Tariff on 28 September 2026, heading 8902 covers fishing vessels, factory ships and other vessels for processing or preserving fishery products, split into seagoing and other. Both 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.

VAT, registration and survey

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.

A vessel fishing commercially from the UK must generally be registered and licensed, subject to licensing exemptions, and fishing vessel safety rules set construction and equipment standards by length. Confirm with the Maritime and Coastguard Agency and the fisheries administration what the vessel needs before signing the build contract.

Worked duty example

Illustrative example, not a quote: one 20-metre steel trawler under 8902 00 10 00, invoiced at £900,000 free on board, with £90,000 of freight and insurance to the UK. The customs value is £990,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £990,000, so it is £198,000. 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 hull, machinery and refrigeration installation.

Trials: witness sea trials and refrigeration tests.

Documents: check survey certificates and the delivery file. See our quality inspection guide.

What goes wrong

Fishing vessel orders fail on standards and licensing. The vessel is built to rules that do not satisfy the UK survey, refrigerants are not documented for the ODS declaration, and a licence is not secured before delivery.

Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.