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.

Importing into Country of origin

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 2 additional measures Import requirements: 5

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

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 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£52.7m-4.4% · previous 12 months

Average import price£39.72 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

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

World trade in 2024

8903.32 · US$4.6bn

Trade value (US$) no reported trade < US$2mUS$2m+US$22.8m+US$102.1m+> US$317.2m

Exports: 101

Italy: US$1.4bn
United Kingdom: US$597m
France: US$338m
United States: US$317.2m
Poland: US$280.3m
Türkiye: US$152.2m
Australia: US$135.9m
China: US$107.7m
Netherlands: US$102.8m
South Africa: US$102.2m
Germany: US$102.1m
Spain: US$99.4m
Finland: US$97.1m
Croatia: US$57.9m
Sweden: US$55.6m
Malaysia: US$48.3m
Slovenia: US$40.5m
Brazil: US$39.3m
Taiwan: US$38.3m
Greece: US$36m
Singapore: US$33.1m
Canada: US$31.9m
Norway: US$29m
Malta: US$28.8m
Lithuania: US$22.9m
Tunisia: US$22.8m
United Arab Emirates: US$22m
Austria: US$17.9m
Portugal: US$16.6m
Hong Kong SAR China: US$15.3m
Cayman Islands: US$15.3m
New Zealand: US$13.6m
Estonia: US$13.2m
Switzerland: US$11.9m
Cyprus: US$11.8m
Belgium: US$9.8m
Denmark: US$7.8m
Vietnam: US$7.4m
Marshall Islands: US$7.1m
Thailand: US$5.9m
British Virgin Islands: US$5.8m
Cook Islands: US$5.1m
Lebanon: US$3.1m
Bahrain: US$3m
Costa Rica: US$2.7m
Serbia: US$2.7m
Montenegro: US$2.6m
Dominica: US$2.5m
Saudi Arabia: US$2.5m
Latvia: US$2.4m
Luxembourg: US$2m
Bahamas: US$1.8m
India: US$1.8m
South Korea: US$1.8m
Japan: US$1.5m
Romania: US$1.1m
Ukraine: US$1m
Morocco: US$943.7k
Sierra Leone: US$847.2k
Panama: US$825.2k

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$317.2m	7%
5	Poland	US$280.3m	6.2%
6	Türkiye	US$152.2m	3.3%
7	Australia	US$135.9m	3%
8	China	US$107.7m	2.4%
9	Netherlands	US$102.8m	2.3%
10	South Africa	US$102.2m	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$194.6m	4.3%
4	Italy	US$168m	3.7%
5	Spain	US$161.9m	3.6%
6	Croatia	US$147.5m	3.2%
7	Hong Kong SAR China	US$147.4m	3.2%
8	Germany	US$140m	3.1%
9	Türkiye	US$128.8m	2.8%
10	Greece	US$122.3m	2.7%

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 31 August 2023 · 8903.32.00.15

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.