| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8901101010 | Hi-speed passenger vessels(including similar vessels principally designed for the transport of persons) | 5% | - | 0% | 13% | 10% | More | |
| 8901101090 | Other motor cruise ships, motor excursion boats and motor ferry-boats of all kinds(including similar vessels principally designed for the transport of persons) | 5% | - | 0% | 13% | 10% | More |