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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

National subdivision

89031

Inflatable (including rigid hull inflatable) boats

Common commodities
Zodiac inflatable leisure boatRigid hull inflatable fishing vesselSoft-bottom inflatable dinghyInflatable water sports raftLuxury RIB for yacht tenderPortable inflatable rescue boatInflatable kayak with rigid bottomMarine inflatable tender boatRigid hull inflatable speedboatInflatable pontoon boat for parties

Codes

CodeDescriptionTaxes
890311Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
89031121not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
89031129OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
89031190OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
890312Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
89031210Rowing boats for sportsCustoms TaxCID, PAL, SSCL, VAT
89031221not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
89031229OtherCustoms TaxCID, PAL, SSCL, VAT
89031290OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
890319Other
89031910Rowing boats for sportsCustoms TaxCID, PAL, SSCL, VAT
89031921not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
89031929OtherCustoms TaxCID, PAL, SSCL, VAT
89031990OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT