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
Subheading
8903.93 Of a length not exceeding 7.5 m
Common commodities
Small fiberglass outboard dinghyLightweight aluminum rowing boatRigid inflatable fishing kayakCollapsible polyethylene canoePortable hard-shell touring kayakAluminum outboard runabout for lake useFolding portable inflatable river boatHigh-performance racing kayak for speed competitionsSmall rigid hull inflatable rescue boatComposite materials outboard skiff
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 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 |