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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 8903.33 — Of a length exceeding 24 m

HS code

8903.33.21 not more than two years

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Large luxury motor yacht over 25 metersPleasure cruiser yacht with inboard-drive engine (over 24m)Superyacht with stern-drive exceeding 24 metersOver-sized leisure boat (length > 24 m)Extravagant motor yacht over 26 metersInboard powered pleasure craft (longer than 24m)Large-scale cruising vessel (greater than 24 m)Stern-drive superyacht for recreation (length exceeding 24 m)Ocean-going luxury motorboat (over 24 meters in length)Superior pleasure yacht over 24 meters