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
8903.9 Other
Common commodities
Fishing bass boat with trolling motorPolyethylene white canoe for riverTwo-person inflatable kayak for ocean touringAluminum rowboat for lake useGlass fiber fishing skiff with outboard motorCarbon fiber sea kayak for long distance paddlingInflatable whitewater raft for rough watersFolding aluminum canoe for camping tripsOcean kayak with sealed cockpit and rudder systemRigid fiberglass rowboat for marathon races
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8903.93 | Of a length not exceeding 7.5 m | ||
| 8903.93.10 | Rowing boats for sports | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.93.21 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.93.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.93.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 8903.99 | Other | ||
| 8903.99.10 | Rowing Boats for sports, not inflatable | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.99.21 | Not more than two years old | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.99.29 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 8903.99.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |