Heading · Chapter 89
8903: Yachts and other vessels for pleasure or sports; rowing boats and canoes
Heading 8903 is divided into 11 six-digit subheadings and sits in chapter 89, ships, boats and floating structures.
Duty rates compared
UK Free Third-country duty 17 tariff lines 
EU Free – 2.7% Third-country duty 17 tariff lines · average 1.5% 
Türkiye Free – 2.7% Third-country duty 19 tariff lines · average 1.6% 
USA Free – 2.7% General (MFN) 17 tariff lines · average 1.5% 
Canada Free – 9.5% General (MFN) 25 tariff lines · average 8.7% 
Mexico 15% General (MFN) 11 tariff lines 
Brazil 18% General (MFN) 11 tariff lines 
Argentina 20% – 35% General (MFN) 22 tariff lines · average 25.5% 
Peru Free General (MFN) 12 tariff lines 
New Zealand 5% General (MFN) 18 tariff lines 
Japan Free General (MFN) 11 tariff lines 
Taiwan Free – 7% General (MFN) 17 tariff lines · average 4.9% 
GCC 5% General (MFN) 15 tariff lines 
Switzerland Free General (MFN) 11 tariff lines 
Norway Free General (MFN) 16 tariff lines 
North Macedonia 10% – 15% General (MFN) 17 tariff lines · average 13.5% 
Nigeria 20% General (MFN) 11 tariff lines Subheadings 11
- 8903.11Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
- 8903.12Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
- 8903.19Inflatable (including rigid hull inflatable) boats: other
- 8903.21Of a length not exceeding 7,5 m
- 8903.22Of a length exceeding 7,5 m but not exceeding 24 mSailboats 7.5-24 m
- 8903.23Of a length exceeding 24 m
- 8903.31Of a length not exceeding 7,5 m
- 8903.32Of a length exceeding 7,5 m but not exceeding 24 mMotorboats 7.5-24 m
- 8903.33Of a length exceeding 24 mMotor yachts over 24 m
- 8903.93Of a length not exceeding 7,5 m
- 8903.99Yachts and other vessels for pleasure or sports: other, otherOther pleasure and sports vessels
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$31m+US$247m+> US$1.5bn
Exports: 163
- Italy: US$4.1bn
- Netherlands: US$3.6bn
- Cayman Islands: US$2bn
- Germany: US$1.9bn
- United States: US$1.5bn
- France: US$1.4bn
- United Kingdom: US$1.2bn
- Poland: US$991m
- Mexico: US$547m
- Türkiye: US$515m
- China: US$511m
- Finland: US$341m
- South Africa: US$285m
- Taiwan: US$278m
- Cyprus: US$267m
- Spain: US$266m
- Australia: US$247m
- Canada: US$241m
- Croatia: US$189m
- Sweden: US$144m
- Marshall Islands: US$133m
- Greece: US$125m
- Slovenia: US$106m
- Tunisia: US$104m
- Malaysia: US$94m
- Portugal: US$90m
- New Zealand: US$89m
- Belgium: US$83m
- Romania: US$83m
- Lithuania: US$79m
- Brazil: US$78m
- United Arab Emirates: US$78m
- Malta: US$70m
- Norway: US$63m
- Hong Kong SAR China: US$58m
- Singapore: US$55m
- Denmark: US$47m
- Austria: US$46m
- Japan: US$43m
- Ukraine: US$40m
- Vietnam: US$31m
- Thailand: US$29m
- Seychelles: US$26m
- Switzerland: US$23m
- Bahamas: US$22m
- Estonia: US$22m
- British Virgin Islands: US$19m
- Slovakia: US$17m
- Czechia: US$14m
- Saudi Arabia: US$13m
- Latvia: US$13m
- Bahrain: US$13m
- Cook Islands: US$13m
- Hungary: US$13m
- Serbia: US$11m
- Palau: US$11m
- South Korea: US$10m
- Luxembourg: US$10m
- Colombia: US$9m
- Jamaica: US$8m
Trade value (US$) no reported trade < US$5mUS$5m+US$29m+US$192m+> US$837m
Imports: 219
- Cayman Islands: US$4.9bn
- United States: US$2.7bn
- Netherlands: US$2.2bn
- Marshall Islands: US$1bn
- France: US$947m
- United Kingdom: US$848m
- Malta: US$837m
- Canada: US$607m
- Italy: US$595m
- Croatia: US$476m
- Australia: US$469m
- Germany: US$467m
- Spain: US$434m
- Greece: US$395m
- Türkiye: US$384m
- British Virgin Islands: US$329m
- Hong Kong SAR China: US$255m
- Mexico: US$250m
- Gibraltar: US$249m
- United Arab Emirates: US$227m
- Cyprus: US$202m
- Switzerland: US$192m
- Brazil: US$172m
- Norway: US$170m
- Sweden: US$167m
- Bulgaria: US$140m
- Japan: US$113m
- Slovenia: US$103m
- Cook Islands: US$96m
- China: US$96m
- New Zealand: US$94m
- Bahamas: US$94m
- Poland: US$91m
- Malaysia: US$88m
- Portugal: US$84m
- Seychelles: US$78m
- Montenegro: US$73m
- Finland: US$71m
- Belgium: US$67m
- Thailand: US$60m
- Singapore: US$58m
- Denmark: US$56m
- Austria: US$52m
- Qatar: US$44m
- Hungary: US$43m
- Morocco: US$40m
- Algeria: US$38m
- Antigua & Barbuda: US$36m
- South Korea: US$36m
- Indonesia: US$35m
- Panama: US$35m
- Sint Maarten: US$34m
- Dominica: US$33m
- Maldives: US$32m
- Kuwait: US$29m
- Palau: US$29m
- St Vincent & the Grenadines: US$29m
- Jamaica: US$29m
- St Kitts & Nevis: US$28m
- Ireland: US$27m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$4.1bn | 18.1% |
| 2 |  Netherlands | US$3.6bn | 16% |
| 3 |  Cayman Islands | US$2bn | 8.9% |
| 4 |  Germany | US$1.9bn | 8.3% |
| 5 | United States | US$1.5bn | 6.7% |
| 6 |  France | US$1.4bn | 6.1% |
| 7 | United Kingdom | US$1.2bn | 5.5% |
| 8 |  Poland | US$991m | 4.4% |
| 9 | Mexico | US$547m | 2.4% |
| 10 | Türkiye | US$515m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Cayman Islands | US$4.9bn | 22% |
| 2 | United States | US$2.7bn | 12.2% |
| 3 | Netherlands | US$2.2bn | 9.9% |
| 4 |  Marshall Islands | US$1bn | 4.5% |
| 5 | France | US$947m | 4.2% |
| 6 | United Kingdom | US$848m | 3.8% |
| 7 |  Malta | US$837m | 3.7% |
| 8 | Canada | US$607m | 2.7% |
| 9 | Italy | US$595m | 2.6% |
| 10 |  Croatia | US$476m | 2.1% |
The UK Global Tariff divides heading 8903 into 17 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 8903 covers 17 tariff lines and the duty is between 0% and 2.7%. 4 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 8903 into 19 tariff lines; the duty is between 0% and 2.7% (average 1.6%). 4 of them are duty-free.
In the Harmonized Tariff Schedule of the United States, heading 8903 covers 17 tariff lines and the duty is between 0% and 2.7%. 2 of them are duty-free.
The Customs Tariff of Canada divides heading 8903 into 25 tariff lines; the duty is between 0% and 9.5% (average 8.7%). 2 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 8903 covers 11 tariff lines and the duty is 15%.
The Brazilian Tariff (NCM/TEC) divides heading 8903 into 11 tariff lines; the duty is 18%.
In the Argentine Tariff (NCM-SIM), heading 8903 covers 22 tariff lines and the duty is between 20% and 35%.
The Customs Tariff of Peru divides heading 8903 into 12 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 8903 covers 18 tariff lines and the duty is 5%.
The Customs Tariff Schedules of Japan divides heading 8903 into 11 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 8903 covers 17 tariff lines and the duty is between 0% and 7%. 4 of them are duty-free.
The GCC Common Customs Tariff divides heading 8903 into 15 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 8903 covers 11 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 8903 into 16 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 8903 covers 17 tariff lines and the duty is between 10% and 15%.
The ECOWAS Common External Tariff (Nigeria) divides heading 8903 into 11 tariff lines; the duty is 20%.
In 2024, countries exported heading 8903 goods worth US$22.5bn (−4.4% year on year).
The largest exporter was Italy (US$4.1bn), followed by the Netherlands.
The biggest buyer was the Cayman Islands, with imports of US$4.9bn.
The United Kingdom ranked 7th among 163 exporters with US$1.2bn.
The United Kingdom imported US$848m.
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.
Products classified here
Questions and answers
What is the HS code for yachts and other vessels for pleasure or sports; rowing boats and canoes?
Yachts and other vessels for pleasure or sports; rowing boats and canoes fall under HS heading 8903, part of chapter 89, in section XVII of the Harmonized System.
What is the import duty on yachts and other vessels for pleasure or sports in the UK?
Under the UK Global Tariff, imports under 8903 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on yachts and other vessels for pleasure or sports in the EU?
Under the EU Combined Nomenclature, imports under 8903 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most yachts and other vessels for pleasure or sports?
Italy, with US$4.1bn in 2024 (18.1% of world exports).