8904 — Tugs and pusher craft
In the EU Combined Nomenclature this heading has 3 eight-digit codes, conventional duty from 0 to 1.7 %. In the EAEU tariff, heading 8904 has 3 ten-digit codes, base import duty from 5 to 10 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 8904 00 | Tugs and pusher craft | |
| 8904 00 10 | Tugs | 0 % |
| 8904 00 91 | Seagoing | 0 % |
| 8904 00 99 | Other | 1.7 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 8904 00 100 0 | Tugs and pusher craft | pcs | 5 % |
| 8904 00 910 0 | Tugs and pusher craft | pcs | 5 % |
| 8904 00 990 0 | Tugs and pusher craft | pcs | 10 % |
EAEU Common Customs Tariff, chapter 89 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.