Subheading · Chapter 89 · Heading 8903
8903.99: Yachts and other vessels for pleasure or sports: other, other
Other pleasure and sports vessels
Official description Other
8903.99 is the HS subheading for other pleasure and sports vessels, under heading 8903 in chapter 89.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8903 99 00 00 Other p/st
- 8903 99 10 00 Of a weight not exceeding 100 kg each Freep/st
- 8903 99 99 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 |
|---|---|---|---|
 Netherlands | £32.9m | 51.8% | +5,587.5% |
 Poland | £10.9m | 17.1% | -26.3% |
 Finland | £4.6m | 7.3% | +106.5% |
 United States | £2.6m | 4% | +41.1% |
 China | £1.9m | 3% | -24.2% |
 Italy | £1.8m | 2.8% | +6.3% |
 Germany | £1.6m | 2.5% | +2.7% |
 Canada | £1.3m | 2% | +20.3% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$686.7kUS$686.7k+US$7.1m+US$32.9m+> US$134.8m
Exports: 128
- United States: US$560.3m
- Poland: US$423.4m
- Taiwan: US$148m
- Italy: US$134.8m
- China: US$122.6m
- Mexico: US$86.1m
- Finland: US$79.4m
- France: US$57.9m
- Canada: US$52.9m
- Malaysia: US$42.2m
- Germany: US$36.8m
- Portugal: US$33.2m
- Lithuania: US$32.9m
- Türkiye: US$32.8m
- Tunisia: US$31.3m
- United Arab Emirates: US$31.3m
- United Kingdom: US$29.3m
- Brazil: US$27.3m
- Spain: US$25.5m
- Australia: US$23.2m
- Sweden: US$22.7m
- Netherlands: US$21.1m
- Bahamas: US$19.7m
- Greece: US$15.6m
- New Zealand: US$11m
- Belgium: US$10.6m
- South Africa: US$10.2m
- Bahrain: US$9.9m
- Thailand: US$9.1m
- Czechia: US$8m
- Saudi Arabia: US$7.7m
- Singapore: US$7.1m
- Japan: US$6.7m
- Iceland: US$6.4m
- Norway: US$5.9m
- Slovenia: US$5.5m
- Denmark: US$4.9m
- Croatia: US$4.5m
- Latvia: US$4.3m
- Cyprus: US$4m
- Hong Kong SAR China: US$3.7m
- Estonia: US$3.7m
- South Korea: US$3.6m
- Austria: US$3.4m
- Dominican Republic: US$3.4m
- Egypt: US$2.9m
- Bulgaria: US$2.1m
- Romania: US$2.1m
- Kuwait: US$2.1m
- Ukraine: US$2m
- Fiji: US$1.3m
- Slovakia: US$1.3m
- Serbia: US$1.3m
- Indonesia: US$1.2m
- Switzerland: US$1.2m
- Cambodia: US$1.2m
- Albania: US$1.2m
- Hungary: US$940.8k
- Ireland: US$940.2k
- Philippines: US$879.3k
Trade value (US$) no reported trade < US$1.6mUS$1.6m+US$5.7m+US$19.4m+> US$64.4m
Imports: 204
- United States: US$505.7m
- Canada: US$184.8m
- Germany: US$136.7m
- Australia: US$130.3m
- Mexico: US$116.5m
- France: US$102.7m
- Spain: US$64.4m
- United Kingdom: US$56.3m
- Türkiye: US$53.9m
- United Arab Emirates: US$51.3m
- Italy: US$48.2m
- Netherlands: US$39m
- Malta: US$32.7m
- British Virgin Islands: US$28.6m
- Thailand: US$25.3m
- Qatar: US$24.5m
- Croatia: US$23.9m
- Finland: US$23.6m
- Kuwait: US$22.9m
- Singapore: US$22m
- Bahamas: US$19.4m
- Hong Kong SAR China: US$18.9m
- Norway: US$18.8m
- Sweden: US$17.3m
- Greece: US$17.1m
- China: US$17m
- Japan: US$16m
- Malaysia: US$14.5m
- Belgium: US$14.4m
- Saudi Arabia: US$13.7m
- Cayman Islands: US$13.2m
- Switzerland: US$13m
- Poland: US$12.9m
- South Korea: US$12.8m
- Philippines: US$12.5m
- Maldives: US$11.8m
- Morocco: US$10.7m
- Senegal: US$10.2m
- Marshall Islands: US$9.5m
- Guatemala: US$9.1m
- Bahrain: US$8.7m
- Slovenia: US$8.5m
- New Zealand: US$7.6m
- Brazil: US$7.6m
- Egypt: US$7.5m
- Mauritius: US$7.5m
- Bulgaria: US$7.4m
- Sint Maarten: US$7.1m
- Panama: US$6.6m
- Aruba: US$6.5m
- Kyrgyzstan: US$5.7m
- Taiwan: US$5.4m
- Denmark: US$5.2m
- Chile: US$5.1m
- Seychelles: US$4.7m
- Israel: US$4.7m
- Dominican Republic: US$4.6m
- Ireland: US$4.6m
- Turks & Caicos Islands: US$4.5m
- Fiji: US$4.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$560.3m | 24.8% |
| 2 | Poland | US$423.4m | 18.8% |
| 3 |  Taiwan | US$148m | 6.6% |
| 4 | Italy | US$134.8m | 6% |
| 5 | China | US$122.6m | 5.4% |
| 6 |  Mexico | US$86.1m | 3.8% |
| 7 | Finland | US$79.4m | 3.5% |
| 8 |  France | US$57.9m | 2.6% |
| 9 | Canada | US$52.9m | 2.3% |
| 10 |  Malaysia | US$42.2m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$505.7m | 22.4% |
| 2 | Canada | US$184.8m | 8.2% |
| 3 | Germany | US$136.7m | 6.1% |
| 4 |  Australia | US$130.3m | 5.8% |
| 5 | Mexico | US$116.5m | 5.2% |
| 6 | France | US$102.7m | 4.6% |
| 7 |  Spain | US$64.4m | 2.9% |
| 8 | United Kingdom | US$56.3m | 2.5% |
| 9 |  Türkiye | US$53.9m | 2.4% |
| 10 |  United Arab Emirates | US$51.3m | 2.3% |
Binding rulings for similar goods 8
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.
- N360147 U.S. CBP
The tariff classification of the metal boat hull from China
- H328536 U.S. CBP
Request to reconsider NYRL N327185; Classification of a personal hydrofoil
- N327185 U.S. CBP
The tariff classification of a Hydrofoiler SL3 e-Bike from China
- N303805 U.S. CBP
The tariff classification of a watercraft from China
- N303019 U.S. CBP
The tariff classification of a personal propulsion vehicle from China
- N301919 U.S. CBP
The tariff classification of unassembled boat hulls from Canada.
8 rulings in total for this code
The UK Global Tariff divides subheading 8903.99 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 8903.99 covers 2 tariff lines and the duty is between 1.7% and 2.7%.
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 other pleasure and sports vessels into the UK came to £63.5m between September 2025 and August 2026 (up 98% on the year before); Netherlands supplied 52%, followed by Poland.
In 2024, countries exported other pleasure and sports vessels worth US$2.3bn (−12.6% year on year).
The largest exporter was the United States (US$560.3m), followed by Poland.
Questions and answers
What is the HS code for yachts and other vessels for pleasure or sports: other, other?
Yachts and other vessels for pleasure or sports: other, other fall under HS subheading 8903.99, part of heading 8903, in section XVII of the Harmonized System.
What is the import duty on yachts and other vessels for pleasure or sports in the UK?
Under the UK Global Tariff, imports under 8903.99 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 yachts and other vessels for pleasure or sports in the EU?
Under the EU Combined Nomenclature, imports under 8903.99 from countries without a preferential agreement are charged at 1.7% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most yachts and other vessels for pleasure or sports?
The United States, with US$560.3m in 2024 (24.8% of world exports).
Which countries can export other pleasure and sports vessels 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 other pleasure and sports vessels?
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 other pleasure and sports vessels from?
In the 12 months to August 2026, the largest suppliers were Netherlands (52%), Poland (17%) and Finland (7%), out of total imports of £63.5m.