← All chapters

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

Subheading

8903.31 Of a length not exceeding 7.5 m

Common commodities
7.5m Inboard Motorboat with fishing accessoriesSmall inflatable water scooter for twoJet ski with removable canopyPortable personal water craft for lake useInboard runabout boat with built-in coolerLightweight 7.5m inboard motorboat for river cruisingCompact jet ski for family recreation7.5m Inboard motorboat with trolling motorSmall speedboat with waterproof audio systemPWC with adjustable seating for comfort

HS codes

CodeDescriptionTaxes
8903.31.10Personal water craft – such as water scootersCustoms TaxCID, PAL, SSCL, VAT
8903.31.21not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
8903.31.29OtherCustoms TaxCID, PAL, SSCL, VAT
8903.31.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT