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
8903.12 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Common commodities
Paddle inflatable boat under 100kgLightweight inflatable rowboatCompact beach raft (max 100kg)Inflatable dinghy for paddlingSmall inflatable craft for shore activitiesPortable paddle boat (net weight <100kg)Lightweight inflatable kayakBeach-friendly inflatable raftInflatable float for leisurely paddlingCompact inflatable watercraft under 100kg
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8903.12.10 | Rowing boats for sports | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.12.21 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.12.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.12.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |