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

National subdivision

89032

Sailboats, other than inflatable, with or without auxiliary motor

Common commodities
Sailing keelboat with wooden hullGaff-rigged catamaran for ocean racingLuxury sailing trimaran with triangular sailsClassic schooner yacht with multiple mastsSailboat with removable ballast keelRacing sloop for competitive sailing eventsTraditional wooden-hulled gaff-rigged boatLeisurely cruising catamaran with canvas sailsModern sailing yacht with carbon fiber hullSchooner yacht with large fore-and-aft sails

Codes

CodeDescriptionTaxes
890321Of a length not exceeding 7.5 m
89032111not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032119OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032190OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
890322Of a length exceeding 7.5 m but not exceeding 24 m
89032211not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032219OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032290OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
890323Of a length exceeding 24 m
89032311not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032319OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032390OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT