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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

8903.33.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Luxury motor superyacht over 25 metersPremium cruising yacht beyond 26 metersSpacious leisure boat exceeding 27 metersHigh-end motor yacht longer than 28 metersOcean-going superyacht above 30 metersGrand luxury yacht surpassing 35 metersElite sailing yacht beyond 40 metersExquisite mega-yacht over 45 metersImpressive motorboat over 50 metersMajestic superyacht exceeding 60 meters