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
8903.2 Sailboats, other than inflatable, with or without auxiliary motor
Common commodities
Sailing keelboat with wooden hullGaff-rigged catamaran for ocean racingLuxury sailing trimaran with triangular sailsClassic schooner yacht with multiple mastsSailboat with removable ballast keelRacing sloop for competitive sailing eventsTraditional wooden-hulled gaff-rigged boatLeisurely cruising catamaran with canvas sailsModern sailing yacht with carbon fiber hullSchooner yacht with large fore-and-aft sails
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8903.21 | Of a length not exceeding 7.5 m | ||
| 8903.21.11 | not more than two years | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.21.19 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.21.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.22 | Of a length exceeding 7.5 m but not exceeding 24 m | ||
| 8903.22.11 | not more than two years | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.22.19 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.22.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.23 | Of a length exceeding 24 m | ||
| 8903.23.11 | not more than two years | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.23.19 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.23.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |