Customs Tariff of Canada · tariff item · HS 8903.12
8903.12.00.00: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
- 89031 Inflatable (including rigid hull inflatable) boats:
- 8903.12 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
- 8903.12.00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
- 8903.12.00.00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
What you pay
Importing into Canada
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
8903.12 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
UK Free Third-country duty 1 tariff line 
EU 2.7% Third-country duty 1 tariff line 
Türkiye 2.7% Third-country duty 1 tariff line 
USA 2.4% General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free – 5% General (MFN) 2 tariff lines · average 2.5% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
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.
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.
Code history
Since 2022; before, these goods were classified under 8903.10.
In the Customs Tariff of Canada, 8903.12.00.00 is one of 1 line under subheading 8903.12, not designed for use with a motor and unladen (net) weight not exceeding 100 kg.
The MFN tariff rate is 9.5%, and quantities are declared in NMB.
For the same subheading, the UK duty is free, the EU duty is 2.7%, the Türkiye duty is 2.7%, the US duty is 2.4%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–5%, 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%.
Canada imported goods of subheading 8903.12 worth US$3m in 2024; the largest supplier was China.
Questions and answers
What is the Canada import duty for tariff item 8903.12.00.00?
The MFN tariff rate in the Customs Tariff of Canada is 9.5%; the supplementary unit is NMB. 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 Canada import these goods from?
For subheading 8903.12 as a whole, the largest supplier in 2024 was China (US$2m).