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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

8903.12.21 not more than two years

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Lightweight manual-powered inflatable kayakPortable inflatable canoe for one personCompact paddled inflatable dinghySmall inflatable rowboat under 100kgInflatable paddle boat with removable seatsManual-operated inflatable watercraft below 100kgLightweight inflatable canoe for outdoor adventuresPortable inflatable boat for river explorationInflatable dinghy for manual propulsion (under 100kg weight)Compact and lightweight inflatable rowboat