Heading 8903 · Chapter 89

Pleasure and sports yachts, boats, rowing boats and canoes

This heading covers yachts and other boats used for pleasure sailing or sport, as well as rowing boats and canoes. The specific classification depends on the boat type and, where stated, its net weight, length, motor arrangement or whether it is inflatable.

For example

a pleasure yacht
a sports sailboat
a recreational motorboat
a rowing boat or canoe

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See the official tariff text

Official tariff text

Yachts and other vessels for pleasure or sports; rowing boats and canoes

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Every code is reached through these choices, one level at a time.

Step 3 of 3

Step 1 · Section XVII Vehicles, aircraft, vessels and associated transpor…
Is the item railway or tramway equipment, another vehicle, an aircraft or spacecraft, or a ship, boat or floating structure?
✓
Step 2 · Chapter 89 Ships, boats and floating structures 4 of 4 chapters in section XVII
Which best describes it: a passenger or cargo vessel; a fishing or fish-processing vessel; a pleasure or sports boat, rowing boat or canoe; a tugboat or pushing vessel; a vessel whose main function is not sailing, a floating dock, or a drilling or production platform; another vessel, including a warship or lifeboat; a raft, tank, caisson, landing stage, navigation mark or other floating material; or material for scrapping?
✓
Step 3 · Heading 8903 Yachts and other vessels for pleasure or sports; ro… 3 of 8 headings under chapter 89
What type of boat is it—an inflatable boat, a sailboat, a motorboat, an outboard motorboat, a rowing boat or a canoe—and, where relevant, what are its net weight and length, and is it designed for use with a motor?

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Previous code 8902

Fiske- og fangstfartøjer, samt fabriksskibe og andre fartøjer til beh…

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Yachts and other vessels for pleasure or sports; rowing boats and can…

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Bugserbåde og fartøjer til skubning

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.