Product classification
HS code for Scrap vessel: 8908.00
Vessels and other floating structures, for breaking up.
Classification of scrap vessel under HS 8908.00
HS Code 8908.00 is a unique classification within the Harmonized System specifically reserved for vessels and other floating structures intended for breaking up. This process, commonly known as ship-breaking or ship recycling, involves the dismantling of a vessel to recover scrap metal and other reusable components. This code is critical because it distinguishes a vessel that is no longer seaworthy or economically viable for transport from one that is still operational. For a vessel to be classified under 8908.00, the intent of the transaction must be the destruction of the vessel for its material value. This classification is used by customs authorities to monitor the movement of end-of-life ships, which often involves complex environmental and safety regulations. The code applies to all types of vessels, including cargo ships, tankers, and passenger liners, provided they are destined for the scrap yard. The classification remains 8908.00 regardless of whether the vessel is towed to the breaking yard or arrives under its own power, provided the intent for demolition is documented.
- Covers
- Decommissioned cargo ships for scrap
- End-of-life oil tankers for breaking up
- Obsolete passenger vessels for demolition
- Floating docks intended for scrap
- Tugs and workboats for recycling
- Any floating structure destined for material recovery
- Warships sold for scrap
- Also under 8908.00
- MV Blue Lady (former passenger ship)
- USS Enterprise (aircraft carrier, for recycling)
- Maersk Alabama (container ship, for recycling)
- various bulk carriers at end of service
Codes often confused with 8908.00
Common mistake. The most common misclassification occurs with HS Codes 8901 through 8905. These codes cover operational vessels used for the transport of persons or goods, fishing vessels, and special-purpose vessels like dredgers. If a ship is sold for continued use in maritime activities, it must be classified under its respective functional code, even if it is old. Another error is classifying the vessel as "scrap metal" under HS Code 7204 (ferrous waste and scrap). While the vessel will eventually become scrap metal, as long as it remains a floating structure during transit to the breaking yard, it must be classified under 8908.00. Only after the vessel has been cut up does the resulting material fall under Chapter 72.
Top exporters and importers of HS 890800 (the code used for scrap vessel), 2025
In 2025, the largest exporter of HS 890800 (the code used for scrap vessel) in UN Comtrade data was Nigeria, with 38% of world exports; the largest importer in UN Comtrade data was India, with 70% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 890800, not only scrap vessel.
Top exporters 2025 · share of world exports
- 1 Nigeria $29M 38% of world exports
- 2 Italy $15M 19% of world exports
- 3 Togo* ~$5.6M 7.3% of world exports · partner records ↗
World total: $76M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $662M 70% of world imports
- 2 Türkiye $189M 20% of world imports
- 3 Pakistan $59M 6.2% of world imports
World total: $946M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for scrap vessel
Brazil classifies scrap vessel under NCM 8908.00.00: HS 8908.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about scrap vessel
What is the HS code for Scrap vessel?
The HS code for Scrap vessel is 890800 (Vessels and other floating structures; for breaking up). The HS code for vessels and floating structures for breaking up is 8908.00.
How do I classify Scrap vessel for customs?
Scrap vessel is classified under HS code 890800 — Vessels and other floating structures; for breaking up. This is a 6-digit subheading level code.
Can a seaworthy ship be classified as scrap?
Yes, if the ship is sold specifically for the purpose of being broken up and the documentation supports this intent, it is classified under 8908.00 regardless of its current mechanical state.
Which countries are the top exporters of scrap vessel (HS 890800)?
In 2025, the top exporters of HS 890800 (the code used for scrap vessel) in UN Comtrade data were Nigeria ($29M, 38% of world exports), Italy ($15M) and Togo (about $5.6M). World exports came to about $76M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of scrap vessel (HS 890800)?
In 2025, the top importers of HS 890800 (the code used for scrap vessel) in UN Comtrade data were India ($662M, 70% of world imports), Türkiye ($189M) and Pakistan ($59M). World imports came to about $946M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Scrap vessel the same in all countries?
The base HS code 890800 for Scrap vessel is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for scrap vessel in Brazil?
In Brazil, scrap vessel (HS 890800) is classified under NCM 8908.00.00.