Subheading · Chapter 89 · Heading 8903
8903.22: Of a length exceeding 7,5 m but not exceeding 24 m
Sailboats 7.5-24 m
8903.22 is the HS subheading for sailboats 7.5-24 m, under heading 8903 in chapter 89.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8903 22 00 00 Of a length exceeding 7.5 m but not exceeding 24 m p/st
- 8903 22 10 00 Seagoing Freep/st
- 8903 22 90 00 Other 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 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 |
|---|---|---|---|
| £12.1m | 28.6% | -29% | |
| £8.9m | 21.1% | +49.1% | |
| £6.5m | 15.4% | +332.1% | |
| £3.1m | 7.4% | -75.4% | |
| £2m | 4.8% | +16,657% | |
| £1.5m | 3.5% | -22.8% | |
| £1.2m | 2.8% | +433.2% | |
| £1.2m | 2.7% | +92.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$12m+US$35m+> US$137m
Exports: 85
- France: US$841m
- Germany: US$168m
- South Africa: US$137m
- Poland: US$106m
- Italy: US$99m
- United Kingdom: US$81m
- Finland: US$71m
- Netherlands: US$45m
- Sweden: US$35m
- Slovenia: US$34m
- Tunisia: US$32m
- Denmark: US$28m
- Croatia: US$27m
- United States: US$27m
- Spain: US$25m
- Australia: US$23m
- Türkiye: US$20m
- China: US$19m
- Vietnam: US$18m
- Greece: US$16m
- Belgium: US$16m
- New Zealand: US$12m
- Slovakia: US$11m
- Malta: US$10m
- Taiwan: US$10m
- Canada: US$9m
- Lithuania: US$9m
- United Arab Emirates: US$8m
- Austria: US$7m
- Thailand: US$6m
- Hungary: US$6m
- Norway: US$6m
- Gibraltar: US$4m
- British Virgin Islands: US$4m
- Switzerland: US$4m
- Ireland: US$4m
- Portugal: US$3m
- Israel: US$3m
- Antigua & Barbuda: US$2m
- Bulgaria: US$2m
- Estonia: US$2m
- Seychelles: US$2m
- Brazil: US$2m
- Sri Lanka: US$2m
- Hong Kong SAR China: US$1m
- Montenegro: US$1m
- Singapore: US$1m
- South Korea: US$1m
- Chile: US$1m
- Malaysia: US$970k
- Japan: US$844k
- Marshall Islands: US$668k
- Iceland: US$582k
- Argentina: US$544k
- Mauritius: US$535k
- Andorra: US$527k
- Serbia: US$464k
- Romania: US$429k
- New Caledonia: US$419k
- Latvia: US$364k
Trade value (US$) no reported trade < US$3mUS$3m+US$10m+US$35m+> US$114m
Imports: 137
- United States: US$312m
- Croatia: US$206m
- France: US$132m
- British Virgin Islands: US$117m
- Italy: US$114m
- Germany: US$101m
- Greece: US$76m
- Türkiye: US$67m
- Gibraltar: US$64m
- Malta: US$64m
- United Kingdom: US$63m
- Spain: US$61m
- Netherlands: US$48m
- Australia: US$35m
- Mexico: US$28m
- Slovenia: US$24m
- Hong Kong SAR China: US$20m
- Grenada: US$20m
- Hungary: US$20m
- United Arab Emirates: US$18m
- Canada: US$17m
- Norway: US$17m
- Switzerland: US$16m
- Portugal: US$15m
- Bahamas: US$13m
- Austria: US$13m
- Poland: US$12m
- Sweden: US$12m
- Brazil: US$12m
- Cayman Islands: US$12m
- French Polynesia: US$11m
- Cyprus: US$11m
- Marshall Islands: US$11m
- St Lucia: US$10m
- Montenegro: US$10m
- Thailand: US$10m
- Finland: US$10m
- Ireland: US$10m
- South Korea: US$10m
- Bulgaria: US$9m
- New Zealand: US$9m
- Belgium: US$9m
- Indonesia: US$8m
- Japan: US$7m
- Denmark: US$6m
- Sint Maarten: US$6m
- China: US$6m
- Israel: US$6m
- Malaysia: US$6m
- New Caledonia: US$5m
- Antigua & Barbuda: US$5m
- South Africa: US$5m
- Philippines: US$4m
- Morocco: US$4m
- Uruguay: US$4m
- Romania: US$4m
- Czechia: US$4m
- Seychelles: US$4m
- Costa Rica: US$4m
- Singapore: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$841m | 41.8% | |
| 2 | US$168m | 8.4% | |
| 3 | US$137m | 6.8% | |
| 4 | US$106m | 5.3% | |
| 5 | US$99m | 4.9% | |
| 6 | US$81m | 4% | |
| 7 | US$71m | 3.5% | |
| 8 | US$45m | 2.2% | |
| 9 | US$35m | 1.8% | |
| 10 | US$34m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$312m | 15.5% | |
| 2 | US$206m | 10.2% | |
| 3 | US$132m | 6.6% | |
| 4 | US$117m | 5.8% | |
| 5 | US$114m | 5.7% | |
| 6 | US$101m | 5% | |
| 7 | US$76m | 3.8% | |
| 8 | US$67m | 3.3% | |
| 9 | US$64m | 3.2% | |
| 10 | US$64m | 3.2% |
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
- 16number of duty-free countries (MFN)
- 30%highest: Algeria, Cameroon, Central African Republic
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2% | 2023 | ||
| 30% | 2023 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 15% – 25% | 2023 | |
| 10% | 2022 | ||
| 2.5% | 0% – 5% | 2022 | |
| 10% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 | ||
| 9.5% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 8% | 2023 | ||
| 30% | 2023 | ||
| 14% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0.9% | 0% – 1.7% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 2.5% | 2023 | ||
| 2.5% | 2023 | ||
| 10% | 2023 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 13% | 10% – 15% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 8% | 2023 | ||
| 15% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 3.4%* | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0.9% | 0% – 1.7% | 2023 | |
| 25% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 1.5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 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
- 79312 Sailboats, not inflatable, with/without auxiliary motor
- End use (BEC Rev. 5)
- Capital goods · BEC 512
- CPC 2.1 product
- 49410 Sailboats (except inflatable), with or without auxiliary motor
- ISIC Rev. 4 activity
- 3012 Building of pleasure and sporting boats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8903.91 | changed |
| 2012 | 8903.91 | changed |
| 2007 | 8903.91 | changed |
| 2002 | 8903.91 | changed |
| 1996 | 8903.91 | changed |
| 1992 | 8903.91 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N358981 U.S. CBP
The tariff classification of a recreational sailboat from Canada
Code history
Since 2022; before, these goods were classified under 8903.91.
The UK Global Tariff divides subheading 8903.22 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 8903.22 covers 2 tariff lines and the duty is between 0% and 1.7%. 1 of them is duty-free.
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 sailboats 7.5-24 m into the UK came to £42.4m between September 2025 and August 2026 (down 17% on the year before); France supplied 29%, followed by Germany.
In 2024, countries exported sailboats 7.5-24 m worth US$2bn (−4.8% year on year).
The largest exporter was France (US$841m), followed by Germany.
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.
Questions and answers
What is the HS code for of a length exceeding 7,5 m but not exceeding 24 m?
Of a length exceeding 7,5 m but not exceeding 24 m fall under HS subheading 8903.22, part of heading 8903, in section XVII of the Harmonized System.
What is the import duty on of a length exceeding 7,5 m but not exceeding 24 m in the UK?
Under the UK Global Tariff, imports under 8903.22 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 exceeding 7,5 m but not exceeding 24 m in the EU?
Under the EU Combined Nomenclature, imports under 8903.22 from countries without a preferential agreement are charged at 0% to 1.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of a length exceeding 7,5 m but not exceeding 24 m?
France, with US$841m in 2024 (41.8% of world exports).
Which countries can export sailboats 7.5-24 m 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 sailboats 7.5-24 m?
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 sailboats 7.5-24 m from?
In the 12 months to August 2026, the largest suppliers were France (29%), Germany (21%) and United Kingdom (15%), out of total imports of £42.4m.