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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 8903.2 — Sailboats, other than inflatable, with or without auxiliary motor

Subheading

8903.21 Of a length not exceeding 7.5 m

Common commodities
Small fiberglass day sailorLightweight wooden hobby catamaranCompact aluminum racing dinghyPortable inflatable leisure boatCollapsible plastic recreational sailboatFolding sailboat with removable keelCompact sailing trimaranSmall gaff rigged day yachtLightweight two-person sailboatAffordable sailing dinghy

HS codes

CodeDescriptionTaxes
8903.21.11not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.21.19OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.21.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT