Subheading · Chapter 89 · Heading 8903

8903.23

8903.23: Of a length exceeding 24 m

8903.23 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 · across 2 national lines 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 23 00 00 Of a length exceeding 24 m p/st
  2. 8903 23 10 00 Seagoing Freep/st
  3. 8903 23 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 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£15.2m+338.9% · previous 12 months
Average import price£52.70 per kg
Feb 2024: £5.4mJun 2024: £74.1mNov 2024: £150kApr 2025: £450kJun 2025: £2.9mNov 2025: £4.3mApr 2026: £1.7mJun 2026: £7.9mAug 2026: £1.2m
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £7.9m 52% —
Italy £4.3m 28.6% —
United States £1.7m 11.5% -39%
United Kingdom £1.2m 7.9% —
Latvia £0 0% -100%
New Zealand £0 0% -100%
Slovenia £0 0% -100%

Same subheading in other tariffs

EU Free – 1.7% Third-country duty 2 tariff lines · average 0.9% Türkiye Free – 1.7% Third-country duty 2 tariff lines · average 0.9% USA 1.5% General (MFN) 1 tariff line Canada 9.5% General (MFN) 1 tariff line Mexico 15% General (MFN) 1 tariff line Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 2 tariff lines Peru Free General (MFN) 1 tariff line New Zealand 5% General (MFN) 1 tariff line Japan Free General (MFN) 1 tariff line Taiwan 7% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 15% General (MFN) 2 tariff lines Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

8903.23 · US$780m

Trade value (US$) no reported trade < US$1mUS$1m+US$12m+US$41m+> US$93m

Exports: 44
  1. Netherlands: US$278m
  2. Cyprus: US$93m
  3. Cayman Islands: US$87m
  4. United Kingdom: US$74m
  5. Finland: US$41m
  6. Türkiye: US$32m
  7. Italy: US$30m
  8. South Africa: US$26m
  9. Germany: US$19m
  10. Poland: US$16m
  11. United States: US$12m
  12. Greece: US$10m
  13. Spain: US$9m
  14. Marshall Islands: US$9m
  15. China: US$8m
  16. France: US$8m
  17. Sweden: US$5m
  18. Australia: US$5m
  19. Slovenia: US$5m
  20. Malta: US$3m
  21. Belgium: US$2m
  22. New Zealand: US$1m
  23. Singapore: US$1m
  24. Denmark: US$1m
  25. United Arab Emirates: US$1m
  26. Lithuania: US$971k
  27. Tunisia: US$498k
  28. Brazil: US$454k
  29. Canada: US$450k
  30. Norway: US$410k
  31. Taiwan: US$345k
  32. Mexico: US$165k
  33. Estonia: US$165k
  34. Bulgaria: US$121k
  35. Bahrain: US$88k
  36. San Marino: US$81k
  37. Croatia: US$61k
  38. Bahamas: US$27k
  39. Russia: US$14k
  40. Thailand: US$3k
  41. Japan: US$2k
  42. Indonesia: US$1k
  43. Portugal: US$1k
  44. Romania: US$400

Top exporters

RankCountryValueShare
1 Netherlands US$278m 35.6%
2 Cyprus US$93m 11.9%
3 Cayman Islands US$87m 11.2%
4 United Kingdom US$74m 9.5%
5 Finland US$41m 5.2%
6 Türkiye US$32m 4%
7 Italy US$30m 3.9%
8 South Africa US$26m 3.3%
9 Germany US$19m 2.5%
10 Poland US$16m 2%

Top importers

RankCountryValueShare
1 Cayman Islands US$280m 35.8%
2 Malta US$130m 16.7%
3 United Kingdom US$102m 13.1%
4 Netherlands US$80m 10.3%
5 France US$20m 2.5%
6 Gibraltar US$19m 2.5%
7 United States US$18m 2.4%
8 Norway US$15m 1.9%
9 Cyprus US$15m 1.9%
10 Denmark US$10m 1.2%

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 countryMFN dutylines from – todata year
Albania 2% 2023
Algeria 30% 2023
Armenia 15% 2023
Australia 2.5% 0% – 5% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 20% 2023
Benin 20% 2023
Bermuda 20% 15% – 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 2.5% 0% – 5% 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 8% 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) 0.9% 0% – 1.7% 2023
Fiji 0% 2023
French Polynesia 0% 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 10% 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 1% 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 13% 10% – 15% 2023
Papua New Guinea 0% 2023
Philippines 10% 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 15% 2023
St Kitts & Nevis 25% 2023
St Vincent & the Grenadines 20% 2023
Switzerland 1.2%* 2023
Tanzania 25% 2023
Thailand 0% 2023
Togo 20% 2023
Türkiye 0.9% 0% – 1.7% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 1.5% 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
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

HSCode
20178903.91changed
20128903.91changed
20078903.91changed
20028903.91changed
19968903.91changed
19928903.91changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Code history

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

In the UK Global Tariff, subheading 8903.23 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8903.23 into 2 tariff lines; the duty is between 0% and 1.7% (average 0.9%). 1 of them is duty-free.

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 £15.2m (up 339% on the year before), at an average of £52.70 per kg; Netherlands supplied 52%, followed by Italy.

World trade in these goods reached US$780m in 2024, down 19.5% on 2023.

The Netherlands was the largest exporter with 35.6% of the total, ahead of Cyprus.

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 24 m?

Of a length exceeding 24 m fall under HS subheading 8903.23, part of heading 8903, in section XVII of the Harmonized System.

What is the import duty on of a length exceeding 24 m in the UK?

Under the UK Global Tariff, imports under 8903.23 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 24 m in the EU?

Under the EU Combined Nomenclature, imports under 8903.23 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 24 m?

The Netherlands, with US$278m in 2024 (35.6% 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 Netherlands (52%), Italy (29%) and United States (12%), out of total imports of £15.2m.

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