Vessels for breaking up: UK import rules
Vessels and other floating structures for breaking up pay 0% UK duty under the single code 8908 00 00 00, with no anti-dumping duty. The tariff attaches the waste import control, and a ship sent for breaking is usually waste containing hazardous materials, so the waste shipment rules and the receiving yard's permit decide whether the move can happen at all.
0% duty
Read from the UK Trade Tariff on 28 September 2026, heading 8908 covers vessels and other floating structures for breaking up. It is a single code carrying 0% on goods from China, with no anti-dumping measure.
The code carries the waste import control. A vessel for breaking up usually contains hazardous materials such as asbestos, oils and paints, so it is likely to need prior written notification and consent under the waste shipment rules, and the receiving facility must be permitted to take it. Confirm the classification with the Environment Agency or the relevant UK regulator before any contract.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Vessels and other floating structures for breaking up | 8908 00 00 00 | 0% | None |
What to settle first
Establish the vessel's hazardous materials inventory, the receiving yard's permit, the competent authorities' consents, and the towage or transport plan. A vessel bought for further use is not heading 8908 and is classified by its type; confirm the commodity code.
Worked duty example
Illustrative example, not a quote: one pontoon for breaking up under 8908 00 00 00, invoiced at £50,000 free on board, with £30,000 of freight and insurance to the UK. The customs value is £80,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £80,000, so it is £16,000. 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
Inventory: check the hazardous materials inventory.
Consents: check notification and consent documents.
Towage: check tow plan and insurance. See our quality inspection guide.
What goes wrong
Ship-breaking moves fail on consents. The vessel is towed before consent is granted, the hazardous materials inventory is incomplete, and the yard is not permitted for the materials found.
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 vessel for breaking up?
Read from the UK Trade Tariff on 28 September 2026, vessels for breaking up under 8908 00 00 00 carried 0%.
Is a ship for breaking up waste?
Usually yes, and it is likely to contain hazardous materials, so notification and consent are likely to be needed.
What if the vessel will be used again?
Then it is not heading 8908 and is classified by its type.
Who confirms the classification?
The Environment Agency or the relevant UK regulator.