Subheading · Chapter 89 · Heading 8903
8903.32: Of a length exceeding 7,5 m but not exceeding 24 m
Motorboats 7.5-24 m
8903.32 is the HS subheading for motorboats 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 32 00 00 Of a length exceeding 7.5 m but not exceeding 24 m p/st
- 8903 32 10 00 Seagoing Freep/st
- 8903 32 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
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 |
|---|---|---|---|
| United Kingdom | £13.6m | 25.8% | +76.3% |
 Finland | £8.1m | 15.4% | +11.6% |
 Netherlands | £5.7m | 10.8% | +577.5% |
 France | £3.4m | 6.4% | -66.3% |
 Germany | £3.2m | 6.1% | -8.7% |
 United States | £2.6m | 4.9% | +130.6% |
 Lithuania | £2.5m | 4.7% | +127.3% |
 Poland | £2.4m | 4.6% | +18.8% |
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) 4 tariff lines 
Mexico 15% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
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 10% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$23m+US$102m+> US$317m
Exports: 101
- Italy: US$1.4bn
- United Kingdom: US$597m
- France: US$338m
- United States: US$317m
- Poland: US$280m
- Türkiye: US$152m
- Australia: US$136m
- China: US$108m
- Netherlands: US$103m
- South Africa: US$102m
- Germany: US$102m
- Spain: US$99m
- Finland: US$97m
- Croatia: US$58m
- Sweden: US$56m
- Malaysia: US$48m
- Slovenia: US$41m
- Brazil: US$39m
- Taiwan: US$38m
- Greece: US$36m
- Singapore: US$33m
- Canada: US$32m
- Norway: US$29m
- Malta: US$29m
- Lithuania: US$23m
- Tunisia: US$23m
- United Arab Emirates: US$22m
- Austria: US$18m
- Portugal: US$17m
- Hong Kong SAR China: US$15m
- Cayman Islands: US$15m
- New Zealand: US$14m
- Estonia: US$13m
- Switzerland: US$12m
- Cyprus: US$12m
- Belgium: US$10m
- Denmark: US$8m
- Vietnam: US$7m
- Marshall Islands: US$7m
- Thailand: US$6m
- British Virgin Islands: US$6m
- Cook Islands: US$5m
- Lebanon: US$3m
- Bahrain: US$3m
- Costa Rica: US$3m
- Serbia: US$3m
- Montenegro: US$3m
- Dominica: US$3m
- Saudi Arabia: US$3m
- Latvia: US$2m
- Luxembourg: US$2m
- Bahamas: US$2m
- India: US$2m
- South Korea: US$2m
- Japan: US$1m
- Romania: US$1m
- Ukraine: US$1m
- Morocco: US$944k
- Sierra Leone: US$847k
- Panama: US$825k
Trade value (US$) no reported trade < US$3mUS$3m+US$18m+US$103m+> US$162m
Imports: 158
- United States: US$1.1bn
- France: US$371m
- United Kingdom: US$195m
- Italy: US$168m
- Spain: US$162m
- Croatia: US$147m
- Hong Kong SAR China: US$147m
- Germany: US$140m
- Türkiye: US$129m
- Greece: US$122m
- Marshall Islands: US$122m
- Netherlands: US$121m
- Canada: US$118m
- Australia: US$117m
- United Arab Emirates: US$106m
- Sweden: US$103m
- Malta: US$100m
- Switzerland: US$66m
- Japan: US$60m
- Gibraltar: US$55m
- Cayman Islands: US$53m
- Mexico: US$49m
- British Virgin Islands: US$47m
- New Zealand: US$44m
- Slovenia: US$38m
- Montenegro: US$36m
- Norway: US$35m
- Bulgaria: US$33m
- Portugal: US$27m
- Palau: US$26m
- St Vincent & the Grenadines: US$26m
- Belgium: US$25m
- Poland: US$23m
- Singapore: US$23m
- Malaysia: US$22m
- Cyprus: US$22m
- Antigua & Barbuda: US$21m
- Bahamas: US$19m
- Denmark: US$19m
- Panama: US$18m
- Thailand: US$18m
- Austria: US$17m
- Finland: US$15m
- Maldives: US$14m
- Algeria: US$12m
- Estonia: US$11m
- St Kitts & Nevis: US$11m
- Hungary: US$11m
- Morocco: US$10m
- Egypt: US$8m
- Costa Rica: US$8m
- Cook Islands: US$7m
- Ireland: US$6m
- Serbia: US$6m
- Uruguay: US$6m
- South Korea: US$6m
- Qatar: US$6m
- Czechia: US$6m
- Latvia: US$5m
- China: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$1.4bn | 30.9% |
| 2 | United Kingdom | US$597m | 13.1% |
| 3 | France | US$338m | 7.4% |
| 4 | United States | US$317m | 7% |
| 5 | Poland | US$280m | 6.2% |
| 6 | Türkiye | US$152m | 3.3% |
| 7 |  Australia | US$136m | 3% |
| 8 |  China | US$108m | 2.4% |
| 9 | Netherlands | US$103m | 2.3% |
| 10 |  South Africa | US$102m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.1bn | 23.7% |
| 2 | France | US$371m | 8.1% |
| 3 | United Kingdom | US$195m | 4.3% |
| 4 | Italy | US$168m | 3.7% |
| 5 |  Spain | US$162m | 3.6% |
| 6 |  Croatia | US$147m | 3.2% |
| 7 |  Hong Kong SAR China | US$147m | 3.2% |
| 8 | Germany | US$140m | 3.1% |
| 9 | Türkiye | US$129m | 2.8% |
| 10 |  Greece | US$122m | 2.7% |
Import duty on this product around the world 92
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
92
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 13% | 10% – 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 | 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 | 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) | 0.9% | 0% – 1.7% | 2023 |
 Fiji | 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 | 13% | 10% – 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 | 5% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 8.3% | 5% – 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 | 0.8%* | 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
- 79319 Non-inflatable rowing-boats & canoes & vessels for pleasure/sport, n.e.s.
- End use (BEC Rev. 5)
- Capital goods · BEC 512
- 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 | 8903.92 | changed |
| 2012 | 8903.92 | changed |
| 2007 | 8903.92 | changed |
| 2002 | 8903.92 | changed |
| 1996 | 8903.92 | changed |
| 1992 | 8903.92 | 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.
- N334569 U.S. CBP
The tariff classification of a catamaran from China
Code history
Since 2022; before, these goods were classified under 8903.92.
In the UK Global Tariff, subheading 8903.32 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8903.32 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 motorboats 7.5-24 m worth £52.7m (down 4% on the year before), at an average of £39.72 per kg; United Kingdom supplied 26%, followed by Finland.
World trade in motorboats 7.5-24 m reached US$4.6bn in 2024, down 5.2% on 2023.
Italy was the largest exporter with 30.9% of the total, ahead of the United Kingdom.
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 8903.32, 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 8903.32 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 8903.32 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?
Italy, with US$1.4bn in 2024 (30.9% of world exports).
Which countries can export motorboats 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 motorboats 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 motorboats 7.5-24 m from?
In the 12 months to August 2026, the largest suppliers were United Kingdom (26%), Finland (15%) and Netherlands (11%), out of total imports of £52.7m.