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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

8903.23 Of a length exceeding 24 m

Common commodities
Mega yacht with custom interior designLuxury sailboat over 30 meters longLarge schooner for ocean crossingsSailboat with multi-hull design (catamaran or trimaran)Sailing vessel equipped with state-of-the-art navigation systemsMotor-sailor yacht over 25 meters in lengthSuperyacht featuring a swimming pool on deckLarge sailing boat with extensive living quartersOcean-going sailboat with advanced sail control systemsSailing vessel with multiple masts and large sails

HS codes

CodeDescriptionTaxes
8903.23.11not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.23.19OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
8903.23.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT