HS heading: 8906

Other vessels, including warships and lifeboats other than rowing boats

CN hierarchy: 89

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 89 — Chapter 89 - ships, boats and floating structures

EU Cellar CN2026 · Updated 2026-05-13 14:50

8906 Other vessels, including warships and lifeboats other than rowing boats

Why this?
  • CHAPTER_NOTE_89_1 Chapter note

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

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_89_2 Chapter note

    1Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_89_3 Chapter note

    2Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • Mercosur 5500 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Export prohibition
  • Erga omnes – all origins 1011 —
    Import prohibition
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 77 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 8906 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources