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

Chapter 89 — Ships, boats and floating structures

Heading 8903 — Yachts and other vessels for pleasure or sports; rowing boats and canoes.

National subdivision 8903.1 — Inflatable (including rigid hull inflatable) boats

Subheading 8903.12 — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

HS code

8903.12.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Lightweight Inflatable CanoePadded PVC KayakPortable Dinghy BoatManual Inflatable RHIBCompact Paddled WatercraftSmall Hand-Powered Inflatable VesselTandem Inflatable Boat (<100kg)Light Kayak for River NavigationInflatable Canoe for Fishing TripsUltralight Manual Inflatable Dinghy