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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 8903.3 — Motorboats, other than inflatable, not including outboard motorboats

Subheading 8903.31 — Of a length not exceeding 7.5 m

HS code

8903.31.21 not more than two years

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Compact Inboard Powerboat under 7.5mPetite Stern-Drive Leisure Boat (<7.5m)Small Motor Yacht under 7.5 metersTiny Inboard Pleasure Craft (up to 7.5m length)Compact Leisure Boat with Inboard Engine (7.5m max)Mini Stern-Drive Watercraft (below 7.5m)Short Inboard Motorboat for Recreation (under 7.5m)Compact Powerboat under 7.5 meters for LeisurePetite Leisure Craft with Inboard Engine (<7.5m)Small Non-inflatable Motorboat (up to 7.5m)