Subheading · Chapter 89 · Heading 8903
8903.12: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
8903.12 is a six-digit subheading of heading 8903, yachts and other vessels for pleasure or sports; rowing boats and canoes, chapter 89.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8903 12 00 00 Not designed for use with a motor and unladen (net) weight 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £3.6m | 93.1% | +28% |
 France | £67k | 1.7% | -20.9% |
 Czechia | £55k | 1.4% | +49.4% |
 Vietnam | £48k | 1.2% | -91.9% |
 United States | £41k | 1.1% | +418.7% |
 Italy | £20k | 0.5% | +7,099.3% |
 Austria | £17k | 0.4% | -26.4% |
 Mexico | £10k | 0.2% | -49.6% |
Same subheading in other tariffs
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 
Canada 9.5% Third-country duty 1 tariff line Mexico 15% Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free – 5% Third-country duty 2 tariff lines · average 2.5% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$68kUS$68k+US$348k+US$2m+> US$4m
Exports: 82
- China: US$76m
- France: US$7m
- Spain: US$4m
- Mexico: US$3m
- Czechia: US$3m
- Austria: US$2m
- Germany: US$2m
- United States: US$2m
- Netherlands: US$2m
- Vietnam: US$2m
- Poland: US$1m
- Italy: US$875k
- Thailand: US$735k
- Kazakhstan: US$717k
- United Kingdom: US$705k
- Ukraine: US$565k
- Romania: US$528k
- Taiwan: US$463k
- Indonesia: US$402k
- Türkiye: US$348k
- Denmark: US$322k
- Bulgaria: US$274k
- South Africa: US$263k
- Hungary: US$261k
- Myanmar (Burma): US$256k
- Slovakia: US$225k
- Hong Kong SAR China: US$220k
- Portugal: US$215k
- Switzerland: US$190k
- South Korea: US$158k
- Ireland: US$154k
- Mauritius: US$119k
- Singapore: US$118k
- New Zealand: US$117k
- Lithuania: US$102k
- Slovenia: US$99k
- Egypt: US$85k
- Australia: US$70k
- Colombia: US$70k
- Venezuela: US$68k
- Norway: US$66k
- Russia: US$65k
- Canada: US$62k
- Brazil: US$57k
- Belgium: US$53k
- Sweden: US$46k
- Saudi Arabia: US$46k
- Latvia: US$39k
- Serbia: US$36k
- Greece: US$34k
- Argentina: US$26k
- Sri Lanka: US$25k
- Cambodia: US$21k
- Finland: US$20k
- Croatia: US$14k
- Dominican Republic: US$14k
- Estonia: US$7k
- Mozambique: US$5k
- Congo - Brazzaville: US$5k
- Malaysia: US$4k
Trade value (US$) no reported trade < US$50kUS$50k+US$363k+US$2m+> US$6m
Imports: 148
- United States: US$18m
- France: US$15m
- Germany: US$14m
- United Kingdom: US$6m
- Poland: US$6m
- Spain: US$6m
- Czechia: US$4m
- Netherlands: US$4m
- Italy: US$3m
- Canada: US$3m
- Türkiye: US$3m
- Australia: US$3m
- Russia: US$2m
- Austria: US$2m
- Switzerland: US$2m
- Hungary: US$2m
- Sweden: US$1m
- Belgium: US$1m
- Slovakia: US$1m
- Japan: US$1m
- Chile: US$929k
- Mexico: US$871k
- Romania: US$797k
- Greece: US$732k
- China: US$714k
- Israel: US$662k
- New Zealand: US$653k
- Portugal: US$645k
- Norway: US$624k
- Bulgaria: US$613k
- Finland: US$590k
- Croatia: US$564k
- Kazakhstan: US$477k
- Slovenia: US$466k
- Ireland: US$420k
- Saudi Arabia: US$407k
- Denmark: US$363k
- Vietnam: US$360k
- South Korea: US$286k
- Lithuania: US$272k
- Argentina: US$251k
- Brazil: US$238k
- Ukraine: US$236k
- Latvia: US$225k
- Singapore: US$213k
- Bosnia & Herzegovina: US$213k
- Estonia: US$207k
- Greenland: US$186k
- United Arab Emirates: US$171k
- Hong Kong SAR China: US$142k
- Algeria: US$138k
- Mauritius: US$111k
- Qatar: US$102k
- South Africa: US$101k
- Malaysia: US$96k
- Indonesia: US$85k
- Uruguay: US$82k
- Morocco: US$74k
- Iceland: US$69k
- Kyrgyzstan: US$67k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$76m | 67.5% |
| 2 | France | US$7m | 5.9% |
| 3 |  Spain | US$4m | 3.2% |
| 4 | Mexico | US$3m | 2.8% |
| 5 | Czechia | US$3m | 2.5% |
| 6 | Austria | US$2m | 1.9% |
| 7 |  Germany | US$2m | 1.9% |
| 8 | United States | US$2m | 1.8% |
| 9 |  Netherlands | US$2m | 1.7% |
| 10 | Vietnam | US$2m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$18m | 16.3% |
| 2 | France | US$15m | 13.2% |
| 3 | Germany | US$14m | 12.2% |
| 4 | United Kingdom | US$6m | 5.7% |
| 5 |  Poland | US$6m | 5.2% |
| 6 | Spain | US$6m | 5.1% |
| 7 | Czechia | US$4m | 3.4% |
| 8 | Netherlands | US$4m | 3.4% |
| 9 | Italy | US$3m | 3.1% |
| 10 | Canada | US$3m | 3.1% |
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 country | MFN duty | lines from – to | data 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 | 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 | 11% | 0% – 15% | 2023 |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 4.6%* | 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
| HS | Code | |
|---|---|---|
| 2017 | 8903.10 | changed |
| 2012 | 8903.10 | changed |
| 2007 | 8903.10 | changed |
| 2002 | 8903.10 | changed |
| 1996 | 8903.10 | changed |
| 1992 | 8903.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 3
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.
Code history
Since 2022; before, these goods were classified under 8903.10.
Subheading 8903.12 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8903.12; the duty is 2.7%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £3.9m (up 6% on the year before), at an average of £5.16 per kg; China supplied 93%, followed by France.
World trade in these goods reached US$112m in 2024, down 15.5% on 2023.
China was the largest exporter with 67.5% of the total, ahead of France.
Questions and answers
What is the HS code for not designed for use with a motor and unladen (net) weight not exceeding 100 kg?
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg fall under HS subheading 8903.12, part of heading 8903, in section XVII of the Harmonized System.
What is the import duty on not designed for use with a motor and unladen in the UK?
Under the UK Global Tariff, imports under 8903.12 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 not designed for use with a motor and unladen in the EU?
Under the EU Combined Nomenclature, imports under 8903.12 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 not designed for use with a motor and unladen?
China, with US$76m in 2024 (67.5% 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 (93%), France (2%) and Czechia (1%), out of total imports of £3.9m.