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  • Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
  • Fishing vessels; factory ships and other vessels for processing or preserving fishery products (excl. fishing boats for sport)
  • Yachts and other vessels for pleasure or sports; rowing boats and canoes
  • Tugs and pusher craft
  • 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 (excl. fishing vessels and warships)
  • Vessels, incl. warships and lifeboats (excl. rowing boats and other vessels of headings 8901 to 8905 and vessels for breaking up)
  • Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. vessels of headings 8901 to 8906 and floating structures for breaking up)
  • Vessels and other floating structures for breaking up