Subheading · Chapter 89 · Heading 8903

8903.11

8903.11: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

Subheading 8903.11 belongs to heading 8903 (yachts and other vessels for pleasure or sports; rowing boats and canoes) in chapter 89.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8903 11 00 00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg Freep/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence "controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£2.5m-6% · previous 12 months
Average import price£10.20 per kg
Jan 2024: £193kFeb 2024: £229kMar 2024: £190kApr 2024: £444kMay 2024: £344kJun 2024: £218kJul 2024: £123kAug 2024: £327kSept 2024: £81kOct 2024: £118kNov 2024: £13kDec 2024: £216kJan 2025: £56kFeb 2025: £344kMar 2025: £286kApr 2025: £202kMay 2025: £374kJun 2025: £453kJul 2025: £379kAug 2025: £119kSept 2025: £237kOct 2025: £52kNov 2025: £114kDec 2025: £120kJan 2026: £140kFeb 2026: £187kMar 2026: £208kApr 2026: £168kMay 2026: £321kJun 2026: £298kJul 2026: £369kAug 2026: £268k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1.9m 78.3% -18.3%
Mexico £132k 5.3% +2,513.6%
Spain £94k 3.8% +275.3%
United Kingdom £91k 3.6% +83.4%
Vietnam £60k 2.4% +2,261.7%
New Zealand £53k 2.2% +166.9%
Italy £38k 1.5% -33.5%
Ukraine £17k 0.7% +97.6%

Same subheading in other tariffs

World trade in 2024

8903.11 · US$101m

Trade value (US$) no reported trade < US$67kUS$67k+US$731k+US$2m+> US$4m

Exports: 87
  1. China: US$50m
  2. Colombia: US$5m
  3. Ukraine: US$4m
  4. France: US$4m
  5. United States: US$4m
  6. Italy: US$3m
  7. Belgium: US$3m
  8. New Zealand: US$3m
  9. United Kingdom: US$2m
  10. Germany: US$2m
  11. Canada: US$2m
  12. Mexico: US$2m
  13. Spain: US$2m
  14. Australia: US$1m
  15. South Africa: US$1m
  16. Malta: US$1m
  17. Poland: US$1m
  18. Norway: US$900k
  19. Portugal: US$889k
  20. Vietnam: US$857k
  21. Netherlands: US$812k
  22. Czechia: US$731k
  23. Tunisia: US$639k
  24. Austria: US$594k
  25. Japan: US$548k
  26. Slovenia: US$531k
  27. Russia: US$486k
  28. Türkiye: US$384k
  29. Sweden: US$372k
  30. South Korea: US$370k
  31. Denmark: US$346k
  32. Brazil: US$262k
  33. Malaysia: US$210k
  34. Hungary: US$180k
  35. Venezuela: US$175k
  36. Switzerland: US$174k
  37. North Macedonia: US$157k
  38. Latvia: US$127k
  39. Greece: US$118k
  40. Croatia: US$104k
  41. Estonia: US$95k
  42. United Arab Emirates: US$89k
  43. Finland: US$75k
  44. Marshall Islands: US$67k
  45. Mauritius: US$64k
  46. Egypt: US$61k
  47. Taiwan: US$45k
  48. Sri Lanka: US$42k
  49. Romania: US$40k
  50. Slovakia: US$38k
  51. Lithuania: US$36k
  52. Myanmar (Burma): US$32k
  53. India: US$26k
  54. Senegal: US$26k
  55. Hong Kong SAR China: US$20k
  56. Montenegro: US$17k
  57. Thailand: US$15k
  58. Singapore: US$14k
  59. Ireland: US$14k
  60. Indonesia: US$13k

Top exporters

RankCountryValueShare
1 China US$50m 49.9%
2 Colombia US$5m 4.6%
3 Ukraine US$4m 4.1%
4 France US$4m 3.7%
5 United States US$4m 3.7%
6 Italy US$3m 3.1%
7 Belgium US$3m 2.7%
8 New Zealand US$3m 2.6%
9 United Kingdom US$2m 2.3%
10 Germany US$2m 2.3%

Top importers

RankCountryValueShare
1 United States US$25m 24.7%
2 France US$8m 7.8%
3 Germany US$7m 6.8%
4 Italy US$4m 3.9%
5 Poland US$4m 3.8%
6 Netherlands US$4m 3.8%
7 Canada US$4m 3.6%
8 United Kingdom US$3m 3.3%
9 Belgium US$3m 3.1%
10 Spain US$3m 2.9%

Import duty on this product around the world 93

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 15number of duty-free countries (MFN)
  • 30%highest: Algeria, Cameroon, Central African Republic

93

Importing countryMFN dutylines from – todata year
Albania 2% 2023
Algeria 30% 2023
Armenia 15% 2023
Australia 5% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 20% 2023
Benin 20% 2023
Bermuda 20% 15% – 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Burkina Faso 20% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 9.5% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 10% 2023
Congo - Brazzaville 30% 2023
Costa Rica 14% 2023
Dominican Republic 20% 2023
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Ghana 20% 2023
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 25% 2023
Indonesia 5% 2023
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 25% 2023
Kuwait 5% 2023
Lesotho 10% 2023
Liberia 20% 2023
Macao SAR China 0% 2023
Madagascar 20% 2023
Malaysia 0% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 2.5% 2023
Namibia 10% 2023
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Panama 15% 2023
Papua New Guinea 0% 2023
Philippines 7% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
South Africa 10% 2023
South Korea 8% 2023
Sri Lanka 5% 0% – 15% 2023
St Kitts & Nevis 25% 2023
St Vincent & the Grenadines 20% 2023
Switzerland 3.8%* 2023
Tanzania 25% 2023
Thailand 0% 2023
Togo 20% 2023
Türkiye 2.7% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 2.4% 2023
Vanuatu 0% 2023
Vietnam 10% 2023
Zambia 0% 2023
Zimbabwe 0.2% 2023

Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
79311 Inflatable vessels (including rowing-boats & canoes)
End use (BEC Rev. 5)
Consumption goods · BEC 513202
CPC 2.1 product
49490 Other vessels for pleasure or sports; rowing boats and canoes
ISIC Rev. 4 activity
3012 Building of pleasure and sporting boats

Earlier HS editions

HSCode
20178903.10changed
20128903.10changed
20078903.10changed
20028903.10changed
19968903.10changed
19928903.10changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Code history

Since 2022; before, these goods were classified under 8903.10.

The UK Global Tariff has one tariff line for subheading 8903.11; the duty is duty-free.

Subheading 8903.11 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £2.5m between September 2025 and August 2026 (down 6% on the year before); China supplied 78%, followed by Mexico.

In 2024, countries exported these goods worth US$101m (−21.9% year on year).

The largest exporter was China (US$50m), followed by Colombia.

Products classified here

Questions and answers

What is the HS code for fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg?

Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg fall under HS subheading 8903.11, part of heading 8903, in section XVII of the Harmonized System.

What is the import duty on fitted or designed to be fitted with a motor… in the UK?

Under the UK Global Tariff, imports under 8903.11 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 fitted or designed to be fitted with a motor… in the EU?

Under the EU Combined Nomenclature, imports under 8903.11 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most fitted or designed to be fitted with a motor…?

China, with US$50m in 2024 (49.9% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (78%), Mexico (5%) and Spain (4%), out of total imports of £2.5m.

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Typical products

Everyday names, not part of the legal text.