| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: | 4 | Calc rate |
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes: | 50 | Calc rate |
| 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: | 4 | Calc rate |
| 8906 | Other vessels, including warships and lifeboats other than row boats: | 4 | Calc rate |
| 8907 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | 5 | Calc rate |