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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 — Ships, boats and floating structures

Heading 8903 — Yachts and other vessels for pleasure or sports; rowing boats and canoes.

National subdivision

8903.1 Inflatable (including rigid hull inflatable) boats

Common commodities
Zodiac inflatable leisure boatRigid hull inflatable fishing vesselSoft-bottom inflatable dinghyInflatable water sports raftLuxury RIB for yacht tenderPortable inflatable rescue boatInflatable kayak with rigid bottomMarine inflatable tender boatRigid hull inflatable speedboatInflatable pontoon boat for parties

Codes

CodeDescriptionTaxes
8903.11Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
8903.11.21not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.11.29OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.11.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.12Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
8903.12.10Rowing boats for sportsCustoms TaxCID, PAL, SSCL, VAT
8903.12.21not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
8903.12.29OtherCustoms TaxCID, PAL, SSCL, VAT
8903.12.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.19Other
8903.19.10Rowing boats for sportsCustoms TaxCID, PAL, SSCL, VAT
8903.19.21not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
8903.19.29OtherCustoms TaxCID, PAL, SSCL, VAT
8903.19.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT