Code 8904 00 · Heading 8904

Tugboats and push vessels

This category covers tugboats and vessels designed for pushing. The relevant child category depends on whether the vessel is a tugboat, a seagoing push vessel, or a push vessel that is not seagoing.

For example

A tugboat
A seagoing push vessel
A non-seagoing push vessel

Save Browse the codes below

See the official tariff text

Official tariff text

Tugs and pusher craft

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section XVII Vehicles, aircraft, vessels and associated transpor…
Is the item railway or tramway equipment, another vehicle, an aircraft or spacecraft, or a ship, boat or floating structure?
✓
Step 2 · Chapter 89 Ships, boats and floating structures 4 of 4 chapters in section XVII
Which best describes it: a passenger or cargo vessel; a fishing or fish-processing vessel; a pleasure or sports boat, rowing boat or canoe; a tugboat or pushing vessel; a vessel whose main function is not sailing, a floating dock, or a drilling or production platform; another vessel, including a warship or lifeboat; a raft, tank, caisson, landing stage, navigation mark or other floating material; or material for scrapping?
✓
Step 3 · Heading 8904 Bugserbåde og fartøjer til skubning 4 of 8 headings under chapter 89
Is the vessel a tugboat or a vessel for pushing?
✓
Step 4 · Subheading 8904 00 Tugs and pusher craft 1 of 1 subheading under heading 8904
Is it a tugboat, a seagoing push vessel, or a push vessel that is not seagoing?

Full 8-digit codes

Pick the description that best matches your product.

3 codes below this one

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

89.04.0000

Tugs and pusher craft.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 3 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.