HS Chapter 89
Ships, boats and floating structures
Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC
26
NCM codes
25
HS headings
0%–18%
Import duty range
3
Active Ex-Tarifário
Exporter insight
Ships and floating structures. Brazil's shipbuilding industry has special tax incentives. Imported vessels may face high tariffs unless used in specific activities (offshore oil, fishing).
EU-Mercosur impact
Mixed — some tariff reduction but Brazil maintains protective policies for domestic shipbuilding.
Ex-Tarifário in this chapter
3
Active exemptions
5
NCM codes covered
0%
Duty with Ex-Tarif.
3 active Ex-Tarifário exemptions exist in this chapter across 5 NCM codes. Capital goods and IT/telecom equipment with no domestic equivalent may qualify for 0% import duty.
Check Ex-Tarifário Database →Common products in this chapter
Cargo vesselsPleasure boatsOffshore platformsFloating docks
All NCM codes in Chapter 89
26 codes across 25 headings8901.10Cruise ships, excursion boats and similar vessels, principally designed for the transport of persons, ferry boats of all kinds
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8901.10.00 | - Transatlânticos, barcos de excursão e embarcações semelhantes principalmente concebidas para o transporte de pessoas; ferryboats | 0% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8901.20.00 | - Navios-tanque | 12.6% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8901.30.00 | - Barcos frigoríficos, exceto os da subposição 8901.20 | 0% | 0% | — | Calculate → |
8901.90Vessels; n.e.c. in heading no. 8901, for the transport of goods and other vessels for the transport of both persons and goods
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8901.90.00 | - Outras embarcações para o transporte de mercadorias ou para o transporte de pessoas e de mercadorias | 12.6% | 0% | — | Calculate → |
8902.00Fishing vessels, factory ships and other vessels; for processing or preserving fishery products
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8902.00.10 | De comprimento, de proa a popa, igual ou superior a 35 m | 0% | 0% | — | Calculate → |
| 8902.00.90 | Outros | 0% | 0% | — | Calculate → |
8903.11Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.11.00 | -- Equipados com um motor ou concebidos para comportá-lo, de peso vazio (sem carga) sem motor não superior a 100 kg | 18% | 6.5% | — | Calculate → |
8903.12Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), not designed to be used with a motor and unladen (net) weight not exceeding 100kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.12.00 | -- Não concebidos para serem utilizados com um motor e de peso vazio (sem carga) não superior a 100 kg | 18% | 6.5% | — | Calculate → |
8903.19Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), unladen (net) weight exceeding 100kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.19.00 | -- Outros | 18% | 6.5% | — | Calculate → |
8903.21Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length not exceeding 7.5m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.21.00 | -- De comprimento não superior a 7,5 m | 18% | 6.5% | — | Calculate → |
8903.22Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 7.5m but not exceeding 24m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.22.00 | -- De comprimento superior a 7,5 m, mas não superior a 24 m | 18% | 6.5% | — | Calculate → |
8903.23Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.23.00 | -- De comprimento superior a 24 m | 18% | 6.5% | — | Calculate → |
8903.31Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.31.00 | -- De comprimento não superior a 7,5 m | 18% | 10% | — | Calculate → |
8903.32Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.32.00 | -- De comprimento superior a 7,5 m, mas não superior a 24 m | 18% | 10% | — | Calculate → |
8903.33Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 24m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.33.00 | -- De comprimento superior a 24 m | 18% | 10% | — | Calculate → |
8903.93Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.93.00 | -- De comprimento não superior a 7,5 m | 18% | 6.5% | — | Calculate → |
8903.99Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8903.99.00 | -- Outros | 18% | 6.5% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8904.00.00 | Rebocadores e barcos concebidos para empurrar outras embarcações. | 14% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8905.10.00 | - Dragas | 14% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8905.20.00 | - Plataformas de perfuração ou de exploração, flutuantes ou submersíveis | 14% | 0% | — | Calculate → |
8905.90Vessels; light, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary to their main function, floating docks
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8905.90.00 | - Outros | 14% | 3.25% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8906.10.00 | - Navios de guerra | 14% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8906.90.00 | - Outras | 14% | 0% | BK | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8907.10.00 | - Balsas infláveis | 14% | 3.25% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8907.90.00 | - Outras | 14% | 5% | BK | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8908.00.00 | Embarcações e outras estruturas flutuantes, para desmantelar. | 0% | 0% | — | Calculate → |
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