Customs Tariff of Canada
Customs Tariff of Canada, chapter 89: Ships, boats and floating structures
- 56Tariff lines
- 0%–25%Rate
Chapter 89 has 56 lines in the Customs Tariff of Canada, spread over 8 headings.
Rates run from 0% to 25%, averaging 12.7%; 10 lines are duty-free.
Heading 8903, yachts and other vessels for pleasure or sports, is divided furthest: 25 lines.
The most common rate is 9.5%, on 24 lines.
The highest is 25% on 8901.10.10.00 (of dimensions exceeding a length of 294.13 m and a beam of 32.31 m).
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8901.10.10.00Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m
- 8901.10.90.00Cruise ships, excursion boats and similar vessels: other, other
- 8901.20.10.00Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m
- 8901.20.90.00Cruise ships, excursion boats, ferry-boats, cargo ships: tankers, other, other
- 8901.30.00.00Refrigerated vessels, other than those of subheading 8901.20
- 8901.90.10.00Other vessels for the transport of goods and other vessels: open vessels, open vessels
- 8901.90.91.00Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m
- 8901.90.99.00Other vessels for the transport of goods and other vessels: other, other, other
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
- 8903.11.00.00Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
- 8903.12.00.00Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
- 8903.19.00.00Inflatable (including rigid hull inflatable) boats: other, other, other
- 8903.21.00.00Of a length not exceeding 7.5 m
- 8903.22.00.00Of a length exceeding 7.5 m but not exceeding 24 m
- 8903.23.00.00Of a length exceeding 24 m
- 8903.31.00.11Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position
- 8903.31.00.19Of a length not exceeding 7.5 m: inboard motorboats, other
- 8903.31.00.20Of a length not exceeding 7.5 m: inboard/outboard motorboats
- 8903.31.00.90Of a length not exceeding 7.5 m: other
- 8903.32.00.11Of a length exceeding 7.5 m but not exceeding 24 m: inboard motorboats, cabin cruisers
- 8903.32.00.19Of a length exceeding 7.5 m but not exceeding 24 m: inboard motorboats, other
- 8903.32.00.20Of a length exceeding 7.5 m but not exceeding 24 m: inboard/outboard motorboats
- 8903.32.00.90Of a length exceeding 7.5 m but not exceeding 24 m: other
- 8903.33.00.11Of a length exceeding 24 m: inboard motorboats, cabin cruisers
- 8903.33.00.19Of a length exceeding 24 m: inboard motorboats, other
- 8903.33.00.20Of a length exceeding 24 m: inboard/outboard motorboats
- 8903.33.00.90Of a length exceeding 24 m: other
- 8903.93.10.00Of a length not exceeding 7.5 m: racing shells, racing shells
- 8903.93.90.00Of a length not exceeding 7.5 m: other, other
- 8903.99.10.00Yachts and other vessels for pleasure or sports: other, other, racing shells, racing shells
- 8903.99.90.21Yachts and other vessels for pleasure or sports: other, other, other, outboard motorboats, of metal
- 8903.99.90.22Yachts and other vessels for pleasure or sports: other, other, other, outboard motorboats, of reinforced plastics
- 8903.99.90.29Yachts and other vessels for pleasure or sports: other, other, other, outboard motorboats, other
- 8903.99.90.90Yachts and other vessels for pleasure or sports: other, other, other, other
8904 Tugs and pusher craft
8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
- 8905.10.00.00Light-vessels, fire-floats, dredgers, floating cranes: dredgers, dredgers
- 8905.20.11.00Used in drilling activity for exploration, delineation or development of offshore projects
- 8905.20.19.00Floating or submersible drilling or production platforms: drilling platforms, other, other
- 8905.20.20.00Floating or submersible drilling or production platforms: production platforms, production platforms
- 8905.90.11.00Drill-ships used in drilling activity for exploration, delineation or development of offshore projects
- 8905.90.19.00Drill-ships, drilling barges and floating drilling rigs: other, other
- 8905.90.20.00Semi-submersible crane vessels, floating cranes, and other heavy lift crane vessels, with a minimum gross lift capacity of 1,200 tonnes
- 8905.90.90.00Light-vessels, fire-floats, dredgers, floating cranes: other, other, other
8906 Other vessels, including warships and lifeboats other than rowing boats
- 8906.10.00.00Other vessels, including warships and lifeboats other than: warships, warships
- 8906.90.11.00Lifeboats imported by societies dedicated to the saving of lives
- 8906.90.19.00Other vessels, including warships and lifeboats other than: other, open vessels, other, other
- 8906.90.91.00Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m
- 8906.90.99.00Other vessels, including warships and lifeboats other than: other, other, other, other
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
- 8907.10.10.00Imported by societies dedicated to the saving of lives
- 8907.10.90.00Other floating structures: inflatable rafts, other, other
- 8907.90.10.00Marker buoys, excluding wooden buoys, to be employed in commercial fishing or in the commercial harvesting of marine plants
- 8907.90.20.00Other buoys and beacons
- 8907.90.90.00Other floating structures: other, other, other