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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 8903.32 — Of a length exceeding 7.5 m but not exceeding 24 m

HS code

8903.32.21 not more than two years

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Mid-sized motor yacht (7.6 meters long)Pleasure cruiser (8 meters length)Leisure boat (9 meters in length)Recreational yacht (10 meters long)Luxury motor yacht (12 meters length)Sporty cruiser (15 meters long)Mid-sized leisure craft (16 meters long)High-end motor yacht (18 meters length)Executive cruiser (20 meters long)Premium pleasure boat (23 meters length)