Brazilian Tariff (NCM/TEC) · NCM code · HS 8903.99
8903.99.00: Other pleasure and sports vessels: Iates e outros barcos e embarcações de recreio ou de esporte: outros
Other pleasure and sports vessels
✓ Can be used in a customs declaration Data: Brazilian Tariff (NCM/TEC), in force from 24 October 2026 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 8903 Iates e outros barcos e embarcações de recreio ou de esporte; barcos a remos e canoas.
- 89039 Outros:
- 8903.99.00 Outros
What you pay
Importing into Brazil
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8903.99 Yachts and other vessels for pleasure or sports: other, other
UK Free Third-country duty 2 tariff lines 
EU 1.7% – 2.7% Third-country duty 2 tariff lines · average 2.2% 
Türkiye 1.7% – 2.7% Third-country duty 4 tariff lines · average 2.2% 
USA Free – 2.7% General (MFN) 4 tariff lines · average 1.2% 
Canada Free – 9.5% General (MFN) 5 tariff lines · average 7.6% 
Mexico 15% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free – 6% General (MFN) 3 tariff lines · average 4% 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N360147 U.S. CBP
The tariff classification of the metal boat hull from China
- H328536 U.S. CBP
Request to reconsider NYRL N327185; Classification of a personal hydrofoil
- N327185 U.S. CBP
The tariff classification of a Hydrofoiler SL3 e-Bike from China
- N303805 U.S. CBP
The tariff classification of a watercraft from China
8 rulings in total for this code
Legal notes
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
spare parts (such as propellers), whether or not in a new condition,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
NCM code 8903.99.00 is a line of the Brazilian Tariff (NCM/TEC) under HS subheading 8903.99 (yachts and other vessels for pleasure or sports: other, other).
The TEC rate is 18%.
For the same subheading, the UK duty is free, the EU duty is 1.7%–2.7%, the Türkiye duty is 1.7%–2.7%, the US duty is 0%–2.7%, the Canada duty is 0%–9.5%, the Mexico duty is 15%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–6%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Brazil imported goods of subheading 8903.99 worth US$8m in 2024; the largest supplier was the United States.
Questions and answers
What is the Brazil import duty for NCM code 8903.99.00?
The TEC rate in the Brazilian Tariff (NCM/TEC) is 18%. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Brazil import these goods from?
For subheading 8903.99 as a whole, the largest supplier in 2024 was the United States (US$5m).