GCC Common Customs Tariff · HS code · HS 8903.99

8903.99.30.00.00

8903.99.30.00.00: Other pleasure and sports vessels: Jet ski

Other pleasure and sports vessels

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty 5% standard rate depends on the country of origin

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 Brazil 18% 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% 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

GCC lines: 8903.99

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 27 April 2026 · 8903.99.21.10

    The tariff classification of the metal boat hull from China

  • H328536 U.S. CBP 6 February 2023 · 8903.99.91

    Request to reconsider NYRL N327185; Classification of a personal hydrofoil

  • N327185 U.S. CBP 10 August 2022 · 8903.99.91.00

    The tariff classification of a Hydrofoiler SL3 e-Bike from China

  • N303805 U.S. CBP 25 April 2019 · 8903.99.90.00

    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.

Chapter notes: Chapter 89 →

HS code 8903.99.30.00.00 is a line of the GCC Common Customs Tariff under HS subheading 8903.99 (yachts and other vessels for pleasure or sports: other, other).

The customs duty is 5%, and quantities are declared in Pieces/Units.

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 Brazil duty is 18%, 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 Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.

The GCC states imported goods of subheading 8903.99 worth US$122m in 2024; the largest supplier was the United States.

Questions and answers

What is the GCC import duty for HS code 8903.99.30.00.00?

The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. 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 the GCC import these goods from?

For subheading 8903.99 as a whole, the largest supplier in 2024 was the United States (US$37m), followed by China.

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