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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

8903.22 Of a length exceeding 7.5 m but not exceeding 24 m

Common commodities
Mid-sized cruising sailboatRacing yacht for competitive sailingLeisure cruising sailboat with cabinFiberglass sailboat for weekend trips24m semi-professional racing yachtLuxury cruising sailboat under 24mPerformance cruiser for long voyagesSailing vessel for blue water cruisingKeelboats for sailing regattasOffshore cruising yacht with mast over 20m

HS codes

CodeDescriptionTaxes
8903.22.11not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.22.19OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.22.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT