Lifeboats and other vessels from China
Lifeboats other than rowing boats, and other vessels not covered by headings 8901 to 8905, pay 0% UK duty from China under heading 8906, with no anti-dumping duty. The civilian lines split into seagoing vessels, vessels of 100 kg or less each, and other. For lifeboats and rescue boats the approval of the boat and its launching equipment matters more than the duty.
0% duty
Read from the UK Trade Tariff on 29 September 2026, heading 8906 covers other vessels, including warships and lifeboats other than rowing boats. All four lines carried 0% on goods from China, with no anti-dumping measure. Warships have their own line, 8906 10 00 00, which also carries the ozone-depleting substances control; this guide covers the civilian lines under 8906 90.
Rowing boats and canoes are heading 8903, tugs 8904 and dredgers 8905; see our dredgers and special vessels guide and confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Other vessels, including lifeboats, seagoing | 8906 90 10 00 | 0% | None |
| Other vessels of a weight not exceeding 100 kg each | 8906 90 91 00 | 0% | None |
| Other vessels, other | 8906 90 99 00 | 0% | None |
Approvals and delivery
Lifeboats and rescue boats for ships are life-saving appliances, and buyers expect them to be approved to the applicable international and flag-state requirements for the ships they will serve. Ask for the type approval certificate for the exact model, the certificate of the launching appliance, and the documents the flag state or class society will ask for, before ordering.
Specify capacity, dimensions and weight, hull material, engine and fuel, fittings and equipment, colour and markings, and packing for transport. Agree factory tests, load tests and the documents handed over at delivery.
Worked duty example
Illustrative example, not a quote: four enclosed lifeboats with davits under 8906 90 10 00, invoiced at £180,000 free on board, with £12,000 of freight and insurance to the UK. The customs value is £192,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £192,000, so it is £38,400. 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. This example assumes the standard rate. A qualifying ship can be zero-rated under HMRC's VAT Notice 744C; check whether your vessel meets its conditions.
Inspection checklist
Approval: check the type approval certificate for the exact model.
Equipment: check fittings and equipment against the list.
Tests: witness load and release tests where required. See our quality inspection guide.
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What goes wrong
Lifeboat and small vessel orders fail on approvals. The model supplied is not the one approved, equipment is missing from the list, and certificates arrive after the boat.
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 lifeboats from China?
Read from the UK Trade Tariff on 29 September 2026, the civilian lines of heading 8906 carried 0% from China.
Are rowing boats in heading 8906?
No. Rowing boats and canoes are heading 8903.
What approvals does a ship's lifeboat need?
Approval to the applicable international and flag-state requirements for the model, with its launching appliance; check before ordering.
What does the 100 kg line cover?
Other non-seagoing vessels weighing 100 kg or less each, under 8906 90 91 00.