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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

8903.19 Other

Common commodities
Heavy-duty commercial RIB (Rigid Inflatable Boat)Large capacity inflatable raft for water rescueOversized marine inflatable vessel for heavy loadsExpedition grade inflatable boat exceeding 100kgInflatable platform for industrial use over 100kgHeavy-duty military RIB for operations at seaLarge rescue inflatable raft (LIRA) exceeding 100kgHeavy-duty inflatable pontoon boat over 100kgOversized inflatable docking platform over 100kgIndustrial grade inflatable barge exceeding 100kg

HS codes

CodeDescriptionTaxes
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