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
8903.32 Of a length exceeding 7.5 m but not exceeding 24 m
Common commodities
Luxury motor yacht with JacuzziCabin cruiser with sun deckSport fishing inboard boatMarine leisure cruising vesselInboard powerboat for open waters20-meter luxury cruiserMotor yacht with onboard kitchenInboard sportfishing boat with live wellLarge cruising motor yachtRecreational inboard sailboat hybrid
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 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 |