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Code Chapter-89 Ships, Boats and Floating Structures. Cruise ships and excursion boats, ferry-boats and cargo ships of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 8901 : Cruise ships, excursion boats, ferry-boats, cargo ships, barges & similar vessels for the transport


890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
890120Tankers
890130Refrigerated vessels (excl. tankers)
890190Vessels for the transport of goods and vessels for the transport of both persons and goods (excl. refrigerated vessels, tankers, ferry-boats and vessels principally designed for the transport of persons)

Sri Lanka Hs Code - 8902 : Fishing vessels; factory ships & other vessels for processing or preserving fishery products


890200Fishing vessels; factory ships and other vessels for processing or preserving fishery products (excl. fishing boats for sport)

Sri Lanka Hs Code - 8903 : Yachts & other vessels for pleasure or sports; rowing boats & canoes


890310Inflatable vessels for pleasure or sports
890391Sailboats and yachts, with or without auxiliary motor, for pleasure or sports
890392Motor boats and motor yachts, for pleasure or sports (other than outboard motor boats)
890399Vessels for pleasure or sports; rowing boats (excl. motor boats and motor yachts powered other than by outboard motors, sailboats and yachts with or without auxiliary motor and inflatable boats)

Sri Lanka Hs Code - 8904 : Tugs and pusher craft


890400Tugs and pusher craft

Sri Lanka Hs Code - 8905 : Light-vessels, fire-floats, dredgers, floating cranes, & other vessels the navigability of which is subsidiary


890510Dredgers
890520Floating or submersible drilling or production platforms
890590Light-vessels, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary to their main function (excl. dredgers, floating or submersible drilling or production platforms; fishing vessels and warships)

Sri Lanka Hs Code - 8906 : Other vessels, incl warships & lifeboats other than rowing boats


890610Warships of all kinds
890690Vessels, incl. lifeboats (excl. warships, rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up)

Sri Lanka Hs Code - 8907 : Other floating structures ( eg rafts, tanks, coffer-dams, landing-stages, buoys & beacons )


890710Inflatable rafts
890790Rafts, 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)

Sri Lanka Hs Code - 8908 : Vessels & other floating structures for breaking up


890800Vessels and other floating structures for breaking up



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What is New?

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil



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