Chapter 89Last updated May 5, 2026

Chapter 89 - Ships, boats and floating structures (Sri Lanka Customs 2026)

84 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

84 of 84

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
89.01Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods.
8901.10	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds :	-	-	-	-	-	-	-	-	-
8901.10.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.10.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.10.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8901.20	Tankers :	-	-	-	-	-	-	-	-	-
8901.20.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.20.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.20.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8901.30	Refrigerated vessels, other than those of subheading 8901.20 :	-	-	-	-	-	-	-	-	-
8901.30.11	not more than two years old	-	-	Free	-	-	-	-	2.5%	18%
8901.30.19	Other	-	L	Free	-	-	-	-	2.5%	18%
8901.30.90	Other	-	-	Free	-	-	-	-	2.5%	18%
8901.90	Other vessels for the transport of goods and other vessels for the transport of both persons and goods :	-	-	-	-	-	-	-	-	-
8901.90.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.90.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.90.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8902.00.11	not more than two years old	-	-	20%	5%	-	-	-	2.5%	18%
8902.00.19	Other	-	L	20%	5%	-	-	-	2.5%	18%
8902.00.90	Other	-	-	20%	5%	-	-	-	2.5%	18%
89.02Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods.
8902.00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products.	u	-	-	-	-	-	-	-	-
89.03Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.11	Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg :	-	-	-	-	-	-	-	-	-
8903.11.21	not more than two years	u	-	Free	10%	-	-	-	2.5%	18%
8903.11.29	Other	u	L	Free	10%	-	-	-	2.5%	18%
8903.11.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.12	Not designed for use with a motor and unladen (net) weight not exceeding 100 kg :	-	-	-	-	-	-	-	-	-
8903.12.10	Rowing boats for sports	u	-	Free	-	10.0%	-	-	2.5%	18%
8903.12.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.12.29	Other	u	-	20%	-	-	-	-	2.5%	18%
8903.12.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.19	Other :	-	-	-	-	-	-	-	-	-
8903.19.10	Rowing boats for sports	u	-	Free	-	10.0%	-	-	2.5%	18%
8903.19.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.19.29	Other	u	-	20%	-	-	-	-	2.5%	18%
8903.19.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.21	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.21.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.21.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.21.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.22	Of a length exceeding 7.5 m but not exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.22.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.22.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.22.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.23	Of a length exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.23.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.23.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.23.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.31	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.31.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.31.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.31.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.31.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.32	Of a length exceeding 7.5 m but not exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.32.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.32.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.32.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.32.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.33	Of a length exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.33.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.33.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.33.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.33.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.93	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.93.10	Rowing boats for sports	u	-	Free	-	-	-	-	2.5%	18%
8903.93.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.93.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.93.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.99	Other :	-	-	-	-	-	-	-	-	-
8903.99.10	Rowing boats for sports	u	-	Free	-	-	-	-	2.5%	18%
8903.99.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.99.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.99.90	Other	u	-	20%	10%	10.0%	-	-	2.5%	18%
8904.00.10	Not exceeding a Dead Weight Tonnage of 500 MT	u	-	20%	5%	-	-	-	2.5%	18%
8904.00.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.04Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8904.00	Tugs and pusher craft.	-	-	-	-	-	-	-	-	-
89.05Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
8905.10	Dredgers	u	-	Free	-	-	-	-	2.5%	18%
8905.20	Floating or submersible drilling or production platforms	u	-	Free	-	-	-	-	2.5%	18%
8905.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.06Other vessels, including warships and lifeboats other than rowing boats.
8906.10	Warships	u	-	Free	-	-	-	-	2.5%	18%
8906.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.07Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons).
8907.10	Inflatable rafts	u	-	Free	-	-	-	-	2.5%	18%
8907.90	Other :	u	-	-	-	-	-	-	2.5%	-
8907.90.10	Polymer based buoys and floating pads having weight not exceeding 1kg designed to be used with fishing nets	u	-	20%	-	-	-	-	2.5%	18%
8907.90.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.08Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons).
8908.00	Vessels and other floating structures for breaking up.	u	-	Free	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 89Last updated May 5, 2026

Chapter 89 - Ships, boats and floating structures (Sri Lanka Customs 2026)

84 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

84 of 84

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
89.01Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods.
8901.10	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds :	-	-	-	-	-	-	-	-	-
8901.10.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.10.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.10.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8901.20	Tankers :	-	-	-	-	-	-	-	-	-
8901.20.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.20.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.20.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8901.30	Refrigerated vessels, other than those of subheading 8901.20 :	-	-	-	-	-	-	-	-	-
8901.30.11	not more than two years old	-	-	Free	-	-	-	-	2.5%	18%
8901.30.19	Other	-	L	Free	-	-	-	-	2.5%	18%
8901.30.90	Other	-	-	Free	-	-	-	-	2.5%	18%
8901.90	Other vessels for the transport of goods and other vessels for the transport of both persons and goods :	-	-	-	-	-	-	-	-	-
8901.90.11	not more than two years old	u	-	Free	-	-	-	-	2.5%	18%
8901.90.19	Other	u	L	Free	-	-	-	-	2.5%	18%
8901.90.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8902.00.11	not more than two years old	-	-	20%	5%	-	-	-	2.5%	18%
8902.00.19	Other	-	L	20%	5%	-	-	-	2.5%	18%
8902.00.90	Other	-	-	20%	5%	-	-	-	2.5%	18%
89.02Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods.
8902.00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products.	u	-	-	-	-	-	-	-	-
89.03Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.11	Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg :	-	-	-	-	-	-	-	-	-
8903.11.21	not more than two years	u	-	Free	10%	-	-	-	2.5%	18%
8903.11.29	Other	u	L	Free	10%	-	-	-	2.5%	18%
8903.11.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.12	Not designed for use with a motor and unladen (net) weight not exceeding 100 kg :	-	-	-	-	-	-	-	-	-
8903.12.10	Rowing boats for sports	u	-	Free	-	10.0%	-	-	2.5%	18%
8903.12.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.12.29	Other	u	-	20%	-	-	-	-	2.5%	18%
8903.12.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.19	Other :	-	-	-	-	-	-	-	-	-
8903.19.10	Rowing boats for sports	u	-	Free	-	10.0%	-	-	2.5%	18%
8903.19.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.19.29	Other	u	-	20%	-	-	-	-	2.5%	18%
8903.19.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.21	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.21.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.21.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.21.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.22	Of a length exceeding 7.5 m but not exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.22.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.22.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.22.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.23	Of a length exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.23.11	not more than two years	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.23.19	Other	u	L	20%	10%	7.5%	-	-	2.5%	18%
8903.23.90	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8903.31	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.31.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.31.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.31.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.31.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.32	Of a length exceeding 7.5 m but not exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.32.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.32.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.32.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.32.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.33	Of a length exceeding 24 m :	-	-	-	-	-	-	-	-	-
8903.33.10	Personal water craft – such as water scooters	u	-	Free	-	-	-	-	2.5%	18%
8903.33.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.33.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.33.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.93	Of a length not exceeding 7.5 m :	-	-	-	-	-	-	-	-	-
8903.93.10	Rowing boats for sports	u	-	Free	-	-	-	-	2.5%	18%
8903.93.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.93.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.93.90	Other	u	-	20%	10%	-	-	-	2.5%	18%
8903.99	Other :	-	-	-	-	-	-	-	-	-
8903.99.10	Rowing boats for sports	u	-	Free	-	-	-	-	2.5%	18%
8903.99.21	not more than two years	u	-	20%	-	-	-	-	2.5%	18%
8903.99.29	Other	u	L	20%	-	-	-	-	2.5%	18%
8903.99.90	Other	u	-	20%	10%	10.0%	-	-	2.5%	18%
8904.00.10	Not exceeding a Dead Weight Tonnage of 500 MT	u	-	20%	5%	-	-	-	2.5%	18%
8904.00.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.04Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8904.00	Tugs and pusher craft.	-	-	-	-	-	-	-	-	-
89.05Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
8905.10	Dredgers	u	-	Free	-	-	-	-	2.5%	18%
8905.20	Floating or submersible drilling or production platforms	u	-	Free	-	-	-	-	2.5%	18%
8905.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.06Other vessels, including warships and lifeboats other than rowing boats.
8906.10	Warships	u	-	Free	-	-	-	-	2.5%	18%
8906.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.07Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons).
8907.10	Inflatable rafts	u	-	Free	-	-	-	-	2.5%	18%
8907.90	Other :	u	-	-	-	-	-	-	2.5%	-
8907.90.10	Polymer based buoys and floating pads having weight not exceeding 1kg designed to be used with fishing nets	u	-	20%	-	-	-	-	2.5%	18%
8907.90.90	Other	u	-	Free	-	-	-	-	2.5%	18%
89.08Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons).
8908.00	Vessels and other floating structures for breaking up.	u	-	Free	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.