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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

HS code

8903.23.11 not more than two years

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Extra-large luxury sailing yachtGiant ocean-going sailboatSuperyacht with an expansive deckTall ship for leisure and sportHigh-end long-length sailing vesselMonumental sailing craft for seasGrand mariner for open watersOversized sailboat for elite cruisingMajestic ocean yacht exceeding 24mLuxurious long-length leisure sailer