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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 8903.12 — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

HS code

8903.12.10 Rowing boats for sports

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Common commodities
Paddled inflatable kayak under 100kgLightweight inflatable canoeSmall manual power inflatable boatInflatable dinghy for paddle use (under 100kg)Compact non-motorized inflatable watercraft (weighs less than 100kg)Portable inflatable paddled boat (under 100kg weight)Lightweight inflatable kayak (non-motor, under 100kg)Inflatable canoe for manual power (under 100kg)Small non-motorized inflatable craft (weighs less than 100kg)Paddle-powered inflatable dinghy under 100kg weight