1. Explanatory Note

Tugs and pusher craft

2. Customs Tariff

Tariff Code	DUTY	VAT	LEVY	SUR	ELTS	NAC	CISS
8904000000	5 %	7.5 %	5 %	5 %	7 %	0 %	1 %	Use HS Code

3. Import Regulatory Requirement

Not Available.