HS 8904: Tugs and pusher craft

General Rate

Sub-codes

GST

10%

Chapter

HS Codes Under Heading 8904

Code	Description	Unit	General Rate
8904-00-10	Not exceeding 150 gross construction tons	No	5%
8904-00-90	Other	No	0%

FTA Preferential Rates

These Free Trade Agreements may offer reduced duty rates for HS 8904 products:

Agreement	Typical Rate	Countries
ASEAN-Australia-New Zealand Free Trade Agreement	0%	BRN, IDN, KHM, LAO, MMR, MYS, NZL, PHL, SGP, THA, VNM
Australia-Chile Free Trade Agreement	0%	CHL
Australia-India Economic Cooperation and Trade Agreement	0%	IND
Australia-New Zealand Closer Economic Relations Trade Agreement	0%	NZL
Australia-United Kingdom Free Trade Agreement	0%	GBR
Australia-United States Free Trade Agreement	0%	USA
China-Australia Free Trade Agreement	0%	CHN
Comprehensive and Progressive Agreement for Trans-Pacific Partnership	0%	BRN, CAN, CHL, JPN, MEX, MYS, NZL, PER, SGP, VNM, GBR
Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	IDN
Korea-Australia Free Trade Agreement	0%	KOR
Malaysia-Australia Free Trade Agreement	0%	MYS
Regional Comprehensive Economic Partnership	0%	BRN, CHN, JPN, KHM, KOR, LAO, NZL, SGP, THA, VNM, IDN, PHL, MMR, MYS
Singapore-Australia Free Trade Agreement	0%	SGP
Thailand-Australia Free Trade Agreement	0%	THA

Calculate exact FTA savings for your shipment →

Classification Guidance

Heading 8904 belongs to Chapter 89 in Section XVII (Vehicles, aircraft, vessels).

View Chapter 89 classification notes

Note 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.

Important

Rates shown are general (MFN) duty rates. Total landed cost includes GST (10% on CIF + duty), Import Processing Charge ($50-

92), and biosecurity levy ($46.20-$73.56). Goods valued under AUD

,000 may qualify for the Low Value Imported Goods threshold. Use the calculator for a complete breakdown.

Frequently Asked Questions

What is the import duty on tugs and pusher craft in Australia?

The general (MFN) duty rate for HS 8904 (Tugs and pusher craft) is 5%. Preferential rates may be available under 14 Free Trade Agreements.

How many sub-codes are under HS heading 8904?

There are 2 statistical codes under heading 8904 in the Australian tariff schedule. See the full table below for rates and descriptions.

Get the total landed cost for HS 8904 — duty, GST, IPC, and biosecurity included.

Calculate Landed Cost Find HS Code with AI

Other Headings in Chapter 89

8901: Cruise ships, excursion boats,...8902: Fishing vessels; factory ships...8903: Yachts and other vessels for p...8905: Light-vessels, fire-floats, dr...8906: Other vessels, including warsh...8907: Other floating structures (for...8908: Vessels and other floating str...

Previous Heading

8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

Next Heading

8905

Light-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