Escort Tug from United States
An escort tug is a specialized vessel that provides emergency steering and braking assistance to large tankers in confined waters, such as port approaches and channels. It is classified under 8904.00.00 because its primary function is towing and pushing vessels, which is the defining characteristic of a tug.
Duty Rate — United States → Canada
25%
Import Tips
• Document the tug's towing capacity and escort-specific equipment (e.g
• winches, fenders) to support classification as a tug
• Verify that the vessel meets Canadian marine safety standards before arrival
• Consult a customs broker for duty calculations on commercial vessels