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

National subdivision

89039

Other

Common commodities
Fishing bass boat with trolling motorPolyethylene white canoe for riverTwo-person inflatable kayak for ocean touringAluminum rowboat for lake useGlass fiber fishing skiff with outboard motorCarbon fiber sea kayak for long distance paddlingInflatable whitewater raft for rough watersFolding aluminum canoe for camping tripsOcean kayak with sealed cockpit and rudder systemRigid fiberglass rowboat for marathon races

Codes

CodeDescriptionTaxes
890393Of a length not exceeding 7.5 m
89039310Rowing boats for sportsCustoms TaxCID, PAL, SSCL, VAT
89039321not more than two yearsCustoms TaxCID, PAL, SSCL, VAT
89039329OtherCustoms TaxCID, PAL, SSCL, VAT
89039390OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT
890399Other
89039910Rowing Boats for sports, not inflatableCustoms TaxCID, PAL, SSCL, VAT
89039921Not more than two years oldCustoms TaxCID, PAL, SSCL, VAT
89039929OtherCustoms TaxCID, PAL, SSCL, VAT
89039990OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT