Chapter 89 · Ships, boats and floating structures

8901.10.10

Of a gross tonnage not exceeding 26

8901 Cruise 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:
- - Of a gross tonnage not exceeding 26

Tàu thủy chở khách, thuyền, xuồng du lịch, phà, tàu thủy chở hàng, xà lan và các tàu thuyền tương tự để vận chuyển người hoặc hàng hóa / - Tàu thủy chở khách, thuyền, xuồng du lịch và các tàu thuyền tương tự được thiết kế chủ yếu để vận chuyển người; phà các loại: / - - Tổng dung tích (gross tonnage) không quá 26

Unit: unit Level: 8-digit line Source: BT2026 row 17793 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 10% 26/2023/NĐ-CP · 15 Jul 2023

VAT 10 / 8 (several rates) 174/2025/NĐ-CP - PL2 · 30/06/20025 (invalid date in source, kept as is)

Excise tax 30% 66/2025/QH15 · 14 Jun 2025

Environmental tax No data

Export duty No data

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Du thuyền

Special preferential (FTA) rates – 2026

Country of origin

FTA	Rate	Data basis	Proof of origin	Legal basis	Status
AANZFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	Ad valorem
ACFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	Ad valorem
AHKFTA	0% Lowest published	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
AIFTA	0% Lowest published	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	Ad valorem
AJCEP	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	AJ	120/2022/NĐ-CP	Ad valorem
AKFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	Ad valorem
ATIGA	0% Lowest published	Consolidated BT2026 2026	D	126/2022/NĐ-CP	Ad valorem
CPTPP	0% Lowest published	Consolidated BT2026 (VI)	CPTPP	115/2022/NĐ-CP	Ad valorem
EVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	116/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
UKVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	117/2022/NĐ-CP	Ad valorem
VCFTA	0% Lowest published	Consolidated BT2026 2026	VC	112/2022/NĐ-CP	Ad valorem
VJEPA	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	JV · Form VJ	124/2022/NĐ-CP	Ad valorem
VKFTA	0% Lowest published	Consolidated BT2026 2026	VK	125/2022/NĐ-CP	Ad valorem
VN-EAEU	0% Lowest published	Consolidated BT2026 2026	EAV	113/2022/NĐ-CP	Ad valorem
VN-LAO	0% Lowest published	Consolidated BT2026	S	206/2025/NĐ-CP	Ad valorem
VIFTA	5.7%	Consolidated BT2026 2026	Form VI (verify)	131/2024/NĐ-CP	Ad valorem
VN-CAM	No data	No data	S	56/2026/NĐ-CP	No data
VNCU	No data	No data	VNCB · Form VC (Cuba)	114/2022/NĐ-CP	No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets

FTA	Periods
ACFTA AC · row 17113	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 17042	20220% 20230% 20240% 20250% 20260% 20270%
AJCEP AJ · row 17098	30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA VJ · row 17099	30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA AK · row 17104	2022 - 2027 (một mức cho cả giai đoạn)0% Rate with exclusions: 0
AANZFTA AANZ · row 17060	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 17056	30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA VK · row 17102	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 17164	20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 17140	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 17135	20220% 20230% 20240% 20250% 20260% 20270%
EVFTA EV-NK · row 17165	20225% 20233.3% 20241.6% 20250% 20260% 20270%
UKVFTA UKV · row 17164	20225% 20233.3% 20241.6% 20250% 20260% 20270%
CPTPP CPTPP · row 17258	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 20270% Remanufactured goods:* HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3)
RCEP A RCEPT-A · row 17127	20220% 20230% 20240% 20250% 20260% 20270%
RCEP B B · row 17127	20220% 20230% 20240% 20250% 20260% 20270%
RCEP C C · row 17125	20220% 20230% 20240% 20250% 20260% 20270%
RCEP D D · row 17124	20220% 20230% 20240% 20250% 20260% 20270%
RCEP E E · row 17128	20220% 20230% 20240% 20250% 20260% 20270%
RCEP F F · row 17127	20220% 20230% 20240% 20250% 20260% 20270%
VIFTA VI · row 16063	20248.6% 20257.1% 20265.7% 20274.3% Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection

Description: Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
Legal reference: 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
Recommended action: Prepare inspection/certification filings under the cited instruments before clearance.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

Description: Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
Legal reference: 23/2019/QĐ-TTg
Recommended action: Read the referenced instruments.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

Description: Subheading 8901.10 has 6 lines; 8901.10.10 is distinguished from its siblings by: Of a gross tonnage not exceeding 26.
Related data: 8901.10.20 Of a gross tonnage exceeding 26 but not exceeding 500; 8901.10.60 Of a gross tonnage exceeding 500 but not exceeding 1,000; 8901.10.70 Of a gross tonnage exceeding 1,000 but not exceeding 4,000; 8901.10.80 Of a gross tonnage exceeding 4,000 but not exceeding 5,000; 8901.10.90 Of a gross tonnage exceeding 5,000
Legal reference: 31/2022/TT-BTC
Recommended action: Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status: Not verified – check required

YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates

Description: The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Du thuyền
Legal reference: 174/2025/NĐ-CP - PL2
Recommended action: Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status: Not verified – check required

YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax

Description: The excise column shows "30".
Legal reference: 66/2025/QH15
Recommended action: Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
Verification status: Not verified – check required

GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required

Description: The source file records no trade remedy for 8901.10.10. This does NOT mean there is no risk.
Recommended action: Check the MOIT Trade Remedies Authority database.
Verification status: Not verified – check required

GREEN – VERIFIED DQ-001 MFN rate present in the source

Description: The MFN rate 10% for 8901.10.10 was checked against BT2026 (cell BT2026!N17793), basis 26/2023/NĐ-CP.
Legal reference: 26/2023/NĐ-CP
Recommended action: Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status: Checked against the source tariff file

Chapter 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 heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Item policy

HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)

Source: "Item policy by HS code" column – BT2026

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
174/2025/NĐ-CP Effective (per source)
VAT, Item policy
66/2025/QH15 Effective (per source)
Excise tax
23/2019/QĐ-TTg Unverified
Item policy
12/2022/TT-BGTVT Effective (per source)
Item policy
62/2024/TT-BGTVT Effective (per source)
Item policy

Related HS codes

8901.10.20 Of a gross tonnage exceeding 26 but not exceeding 500
8901.10.60 Of a gross tonnage exceeding 500 but not exceeding 1,000
8901.10.70 Of a gross tonnage exceeding 1,000 but not exceeding 4,000
8901.10.80 Of a gross tonnage exceeding 4,000 but not exceeding 5,000
8901.10.90 Of a gross tonnage exceeding 5,000