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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

8903.32.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Mid-sized motor yacht (10m length)Luxury cruising boat (12m)Sporty leisure motor yacht (15m)Fishing yacht (17m length)Pleasure cruiser (19m)Motorboat with sun deck (20m length)Leisure sailing yacht (21m)High-end motor yacht (22m)Comfortable family cruiser (23m)Pleasure craft with jet drive (24m)