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
8903.3 Motorboats, other than inflatable, not including outboard motorboats
Common commodities
Inboard power cruising yachtJet ski recreational watercraftHigh-speed inboard racing boatElectric inboard leisure motorboatLuxury inboard motor yachtSterndrive fishing boat with outboard engineInflatable tender for motorboatMulti-seat personal watercraftInboard motorboat with built-in cabinCommercial inboard work boat
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8903.31 | Of a length not exceeding 7.5 m | ||
| 8903.31.10 | Personal water craft – such as water scooters | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.31.21 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.31.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.31.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.32 | Of a length exceeding 7.5 m but not exceeding 24 m | ||
| 8903.32.10 | Personal water craft | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.32.21 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.32.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.32.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.33 | Of a length exceeding 24 m | ||
| 8903.33.10 | Personal water craft | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.33.21 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.33.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.33.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |