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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

Subheading

8903.11 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

Common commodities
Motor-ready inflatable RIB boatLightweight zodiac with built-in motorSmall motorized inflatable tender for yachtPowered inflatable dinghy under 100 kgInflatable motorboat suitable for small boats100 kg or less weight motor-equipped boatCompact motorized inflatable watercraftMotorized inflatable tender for sailboatsSmall inflatable boat with motor mounting kitPortable motorized inflatable water vehicle

HS codes

CodeDescriptionTaxes
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