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EAEU HS code

8901 20 900 0 — Tankers (excl. seagoing tankers)

Tankers (excl. seagoing tankers)

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
шт
Item
Requirements and measures
2

None: russian bans and restrictions, conformity assessment, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section XVII. Vehicles, aircraft, vessels and associated transport equipment

  1. 89Ships, boats and floating structures
  2. 8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
  3. 8901 20Tankers
  4. 8901 20 90Tankers (excl. seagoing tankers)
  5. 8901 20 900 0you are here

Explanatory notes to heading 8901 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

8901 Cruise, sightseeing, ferries, cargo ships, barges and similar floating vehicles for the carriage of passengers or goods: 8901 10 cruise, sightseeing and similar floating vessels intended mainly for the carriage of passengers; ferries of all types 8901 20 – tankers 8901 30 – refrigerated vessels other than those included in subheading 8901 20 8901 90 – cargo and passenger floating vehicles other

This heading covers all craft for the carriage of passengers or goods other than the craft referred to in heading 89 03 and rescue vessels (other than rowing boats), military transport vessels and medical vessels (heading 8906); such vessels may be designed for navigation by sea or inland waters (e.g., lakes, canals, rivers, deltas). This heading covers (1) Cruise and sightseeing vessels. (2) Ferries of all kinds, including railway ferries, road ferries and small river ferries. (3) Tankers (gasoline, methane, wine, etc.). (4) Refrigerated vessels for the carriage of meat, fruit, etc. (5) Cargo vessels of all kinds (except tankers and refrigerated vessels), regardless of whether they are specialized for the carriage of certain goods or not. This includes ore trucks and other bulk carriers (for transporting, for example, grain, coal), container ships, rollers and lighter trucks. (6) Barges of various types, lighters and pontoons are smooth deck vessels used for the carriage of goods and sometimes passengers. (7) Floating means such as gliders, hydrofoils and air cushion.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 89 — Ships, boats and floating structures 4 items

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Bodies of floating craft, craft unfinished or incomplete, assembled, unassembled or disassembled, and craft complete but unassembled or disassembled are classified in heading 8906 if they do not have the essential characteristics of craft of a particular type.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In subheadings 8901 10 100, 8901 20 100 0, 8901 30 100 0, 8901 90 100 0, 8902 00 100 0, 8903 32 100 0, 8903 33 100 0, 8904 00 910 0 and 8906 90 100 0, only floating craft intended for marine operation and having the longest hull length (excluding protruding parts) of not less than 12 m shall be included. However, fishing and rescue vessels intended for marine operation should be considered as such regardless of their length.

2. В подсубпозиции 8905 10 100 0 и 8905 90 100 должны включаться только плавучие средства и плавучие доки, предназначенные для морской эксплуатации.

3. For the purpose of heading 8908, the expression “vessels and other floating structures intended for scrapping” includes the following articles provided that they are parts of their ordinary equipment:

spare parts (for example, propellers), used or new;

removable products (furniture, galley equipment, dishes, etc.) with obvious traces of their use earlier.

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 89
    Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Dual use

Expert review needed

Goods fall under control by their technical characteristics, regardless of the code. Supplying without a licence when one is required is a criminal offence

  • Раздел 4 · вывоз по соображениям национальной безопасности · Категория 8. Транспортные средства

    • Системы, оборудование и компоненты8.1.8 Дистанционно управляемые и автономные безэкипажные морские суда и подводные аппараты, имеющие все следующие характеристики: а) автономность плавания 10 часов или более; б) радиус действия 25 морских миль или более; в) максимальную скорость передвижения 10 узлов (18,52 км/ч) или более; и г) общий вес более 70 кг

Checked: one control list of six: dual-use goods (Russian Government Decree No. 1299 of 19.07.2022). The other five lists (nuclear, nuclear dual-use, missile, chemical, biological) are not checked here.

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Payments on import

Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 30.11.22 — Танкеры для перевозки нефти, нефтепродуктов химических продуктов, сжиженного газа

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.