Hi-speed passenger vessels(including similar vessels principally designed for the transport of persons)
13%
Value-added tax (VAT) rates
13%
VAT refund rate
SECTIONSECTION 17: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT·
ChapterChapter 89: Ships, boats and floating structures
HeadingHeading 8901: Cruise ships
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HS Code
Product Name
VAT Rate
VAT Refund Rate
CIQ Code
8901101010
Hi-speed passenger vessels(including similar vessels principally designed for the transport of persons)
13%
13%
8901101010999