8907 90 000 1 — Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons): other: round fish-farming cages with an internal frame diameter of 20 m or more but not exceeding 50 m
Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons): other: round fish-farming cages with an internal frame diameter of 20 m or more but not exceeding 50 m
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.
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.
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
None: russian bans and restrictions, conformity assessment, dual use, 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
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
- 89Ships, boats and floating structures
- 8907Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. vessels of heading 8901 to 8906 and floating structures for breaking up)
- 8907 90Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. inflatable rafts, vessels of heading 8901 to 8906 and floating structures for breaking up)
- 8907 90 00Other
- 8907 90 000 1you are here
Compare the description of your goods with the neighbouring codes on the subheading line above.
Explanatory notes to heading 8907 3 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.
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons): 8907 10 – Inflatable rafts 8907 90 – Other
This heading covers certain craft which do not have the characteristics of ships. As a rule, during operation they are in a stationary position. This includes (1) hollow cylinder-type pontoons used to keep temporary bridges afloat, etc. However, pontoons having the character of a ship are not included in this heading (heading 8901 or 8905). (2) Floating tanks used for keeping crustaceans or fish.
(3) Floating tanks used in some harbors to supply ships with oil, water, etc. (4) Caissons, i.e. containers used in the construction of bridges, etc. (5) Floating debarcaders. (6) Buoys, such as mooring barrels, navigation buoys, signal light or sound buoys. (7) Tanks used to indicate fairways, dangerous places, etc. (8) Devices for lifting sunken vessels to the surface. (9) Buoy-type paravans used in mine trawling. (10) Rafts of all kinds, including circular floating devices, automatically inflated upon contact with the surface of the water, to rescue shipwrecked persons. (11) Floating structures that serve as the dock gate. This heading also does not include: (a) diving bells of the type of metal chamber which are lowered or raised by external devices (i.e., lifting devices); as a rule, they fall in heading 8479; (b) life belts and life jackets (classified according to the material of which they are made); (c) windsurfing boards (heading 9506).
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 89Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
How it is done in practice
Valid documents in the EAEU unified register for subheading 8907 90: certificates 0, declarations 16.
- By technical regulation
- ТР ТС 010/201111ТР ТС 020/20114ТР ТС 004/20113ТР ТС 032/20131
- Schemes
- 1д115д5The letter after the scheme number shows the form: certification or declaration of conformity.
- Manufacturers outside the EAEU
- China7
Manufacturers of these goods →Check a supplier’s document by its number →
Payments on import
Duty for this code: 15%. 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%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
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
The right code is in the HS code search.