Customs Tariff of Peru · national subheading · HS 8903.22
8903.22.00.00: Sailboats 7.5-24 m: De longitud superior a 7,5 m pero inferior o igual a 24 m
Sailboats 7.5-24 m
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 8903 Yates y demás barcos y embarcaciones de recreo o deporte; barcas (botes) de remo y canoas.
- 8903.22 De longitud superior a 7,5 m pero inferior o igual a 24 m
- 8903.22.00.00 De longitud superior a 7,5 m pero inferior o igual a 24 m
What you pay
Importing into Peru
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8903.22 Of a length exceeding 7,5 m but not exceeding 24 m
UK Free Third-country duty 2 tariff lines 
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 
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 Binding rulings for similar goods
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
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.
Code history
Since 2022; before, these goods were classified under 8903.91.
In the Customs Tariff of Peru, 8903.22.00.00 is one of 1 line under subheading 8903.22, of a length exceeding 7,5 m but not exceeding 24 m.
The ad valorem duty is free, and quantities are declared in U.
For the same subheading, the UK duty is free, the EU duty is 0%–1.7%, the Türkiye duty is 0%–1.7%, the US duty is 1.5%, the Canada duty is 9.5%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 20%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Peru imported goods of subheading 8903.22 worth US$612k in 2024.
Questions and answers
What is the Peru import duty for national subheading 8903.22.00.00?
The ad valorem duty in the Customs Tariff of Peru is free; the supplementary unit is U. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.