HS Code for Tanker ship

The classification of tanker ships under HS code 8901.20 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Heading 8901 covers vessels designed for the transport of persons or goods. Within this heading, subheading 8901.20 is specifically reserved for tankers. These are defined as vessels used primarily for the transport of liquids or gases in bulk. The design characteristics, such as the presence of specialized tanks, pumping systems, and safety features for volatile or hazardous liquids, distinguish these vessels from general cargo ships. This classification applies regardless of the specific liquid being transported, provided the vessel is constructed for bulk liquid or gas carriage. The classification is further supported by the Explanatory Notes to Chapter 89, which clarify that tankers include vessels of all sizes used for the transport of liquids like water, wine, or oil. The structural design, featuring longitudinal and transverse bulkheads that divide the hull into various tanks, is a key identifying feature. Even if the vessel is equipped with auxiliary equipment for other purposes, its primary design for bulk liquid transport dictates its placement in 8901.20.

Products Included

• Crude oil tankers
• Chemical tankers
• Liquefied Natural Gas (LNG) carriers
• Liquefied Petroleum Gas (LPG) carriers
• Bitumen and asphalt tankers
• Wine or juice tankers

Common Misclassification

HS code 8901.90 (other vessels for transport of goods) is often used incorrectly for tankers. While 8901.90 covers general cargo ships and bulk carriers for solids, 8901.20 is the specific provision for liquid or gas carriers. Additionally, 8905.90, which covers floating structures like docks or platforms, is sometimes confused with tankers that have been converted for stationary storage (FSO/FPSO). However, if the vessel retains its propulsion and primary transport function, 8901.20 remains the correct code.

FAQ

What is the HS code for Tanker ship?

The HS code for a tanker ship is 8901.20, which specifically covers vessels designed for the transport of liquids or gases in bulk.

Does this code include vessels for transporting dry bulk?

No, dry bulk carriers are classified under HS code 8901.90, as they are designed for solid goods rather than liquids or gases.