Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
890312
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Common commodities
Paddle inflatable boat under 100kgLightweight inflatable rowboatCompact beach raft (max 100kg)Inflatable dinghy for paddlingSmall inflatable craft for shore activitiesPortable paddle boat (net weight <100kg)Lightweight inflatable kayakBeach-friendly inflatable raftInflatable float for leisurely paddlingCompact inflatable watercraft under 100kg
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 89031210 | Rowing boats for sports | Customs TaxCID, PAL, SSCL, VAT | |
| 89031221 | not more than two years | Customs TaxCID, PAL, SSCL, VAT | |
| 89031229 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 89031290 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |