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

Subheading

890321

Of a length not exceeding 7.5 m

Common commodities
Small fiberglass day sailorLightweight wooden hobby catamaranCompact aluminum racing dinghyPortable inflatable leisure boatCollapsible plastic recreational sailboatFolding sailboat with removable keelCompact sailing trimaranSmall gaff rigged day yachtLightweight two-person sailboatAffordable sailing dinghy

HS codes

CodeDescriptionTaxes
89032111not more than two yearsCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032119OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
89032190OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT