Subheading · Chapter 89 · Heading 8903

8903.21

8903.21: Of a length not exceeding 7,5 m

8903.21 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

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8903 21 00 00 Of a length not exceeding 7.5 m 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 5

  • 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 of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
  • 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£1.4m+14.1% · previous 12 months
Average import price£24.90 per kg
Jan 2024: £107kFeb 2024: £113kMar 2024: £70kApr 2024: £292kMay 2024: £141kJun 2024: £165kJul 2024: £84kAug 2024: £61kSept 2024: £97kOct 2024: £25kNov 2024: £154kDec 2024: £48kJan 2025: £108kFeb 2025: £16kMar 2025: £219kApr 2025: £108kMay 2025: £164kJun 2025: £72kJul 2025: £86kAug 2025: £144kSept 2025: £38kOct 2025: £37kNov 2025: £151kDec 2025: £212kJan 2026: £25kFeb 2026: £203kMar 2026: £56kApr 2026: £82kMay 2026: £44kJun 2026: £119kJul 2026: £304kAug 2026: £142k 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
Thailand £314k 22.2% +26.1%
France £278k 19.7% +23.6%
Australia £153k 10.8% +4,580.1%
United Kingdom £153k 10.8% +85.2%
New Zealand £85k 6% -38.1%
Poland £85k 6% +32.4%
Italy £61k 4.3% —
United States £49k 3.4% —

Same subheading in other tariffs

World trade in 2024

8903.21 · US$86m

Trade value (US$) no reported trade < US$158.4kUS$158.4k+US$1.3m+US$3.9m+> US$8.3m

Exports: 68
  1. United Kingdom: US$13.5m
  2. France: US$9.8m
  3. Italy: US$8.3m
  4. Thailand: US$6m
  5. Poland: US$5.7m
  6. United States: US$5m
  7. Netherlands: US$3.9m
  8. Spain: US$3.6m
  9. China: US$3.1m
  10. Germany: US$2.7m
  11. Belgium: US$2.5m
  12. New Zealand: US$2.4m
  13. Denmark: US$1.7m
  14. Romania: US$1.5m
  15. Sweden: US$1.3m
  16. Slovenia: US$1.3m
  17. Norway: US$1.3m
  18. Finland: US$1.2m
  19. Australia: US$1.2m
  20. Portugal: US$1.2m
  21. Mexico: US$855.7k
  22. Vietnam: US$783.9k
  23. Switzerland: US$778.1k
  24. Cyprus: US$763.5k
  25. Kenya: US$658.8k
  26. Canada: US$614.4k
  27. Greece: US$581.7k
  28. Indonesia: US$569.7k
  29. Japan: US$498.7k
  30. Austria: US$470.7k
  31. Chile: US$365k
  32. Serbia: US$220.3k
  33. South Africa: US$214.8k
  34. Singapore: US$158.4k
  35. Bulgaria: US$133.7k
  36. Croatia: US$121k
  37. Czechia: US$110.5k
  38. Taiwan: US$108.6k
  39. Lithuania: US$102.5k
  40. Hungary: US$92.6k
  41. Bosnia & Herzegovina: US$89.8k
  42. Hong Kong SAR China: US$88.3k
  43. Brazil: US$84.2k
  44. United Arab Emirates: US$77.7k
  45. Ireland: US$69.2k
  46. Slovakia: US$60.2k
  47. Macao SAR China: US$48.3k
  48. Türkiye: US$43.2k
  49. Argentina: US$39.9k
  50. Sierra Leone: US$34.7k
  51. Estonia: US$22.2k
  52. South Korea: US$13k
  53. Malta: US$11.4k
  54. Central African Republic: US$11.1k
  55. Mauritius: US$7.9k
  56. India: US$6.9k
  57. Sri Lanka: US$6.1k
  58. Senegal: US$4.9k
  59. Malaysia: US$4.3k
  60. New Caledonia: US$4.3k

Top exporters

RankCountryValueShare
1 United Kingdom US$13.5m 15.7%
2 France US$9.8m 11.4%
3 Italy US$8.3m 9.7%
4 Thailand US$6m 7%
5 Poland US$5.7m 6.7%
6 United States US$5m 5.8%
7 Netherlands US$3.9m 4.6%
8 Spain US$3.6m 4.1%
9 China US$3.1m 3.6%
10 Germany US$2.7m 3.1%

Top importers

RankCountryValueShare
1 United States US$11.3m 13.1%
2 Italy US$6.2m 7.2%
3 France US$5.4m 6.3%
4 Spain US$5.3m 6.2%
5 Bulgaria US$5.2m 6.1%
6 Germany US$5.1m 5.9%
7 Switzerland US$5m 5.9%
8 Malta US$3.3m 3.8%
9 Netherlands US$3m 3.5%
10 Poland US$2.5m 2.9%

Code history

Since 2022; before, these goods were classified under 8903.91.

Subheading 8903.21 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 8903.21; the duty is 1.7%.

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 £1.4m (up 14% on the year before), at an average of £24.90 per kg; Thailand supplied 22%, followed by France.

World trade in these goods reached US$86m in 2024, up 4% on 2023.

The United Kingdom was the largest exporter with 15.7% of the total, ahead of France.

Products classified here

Questions and answers

What is the HS code for of a length not exceeding 7,5 m?

Of a length not exceeding 7,5 m fall under HS subheading 8903.21, part of heading 8903, in section XVII of the Harmonized System.

What is the import duty on of a length not exceeding 7,5 m in the UK?

Under the UK Global Tariff, imports under 8903.21 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 of a length not exceeding 7,5 m in the EU?

Under the EU Combined Nomenclature, imports under 8903.21 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of a length not exceeding 7,5 m?

The United Kingdom, with US$13.5m in 2024 (15.7% 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 Thailand (22%), France (20%) and Australia (11%), out of total imports of £1.4m.