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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 8903.9 — Other

Subheading

8903.99 Other

Common commodities
Large fiberglass outboard cruiserGrand aluminum rigid canoeHigh-performance polyethylene motorboatOversized inflatable-hull outboard vesselLarge composite rowing skiffExpansive marine plywood outboard boatLuxury fiberglass-reinforced outboard craftExtra-long polypropylene rigid canoeoversized inflatable outboard watercraftHigh-capacity aluminum rowing boat

HS codes

CodeDescriptionTaxes
8903.99.10Rowing Boats for sports, not inflatableCustoms TaxCID, PAL, SSCL, VAT
8903.99.21Not more than two years oldCustoms TaxCID, PAL, SSCL, VAT
8903.99.29OtherCustoms TaxCID, PAL, SSCL, VAT
8903.99.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT