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

Subheading

890393

Of a length not exceeding 7.5 m

Common commodities
Small fiberglass outboard dinghyLightweight aluminum rowing boatRigid inflatable fishing kayakCollapsible polyethylene canoePortable hard-shell touring kayakAluminum outboard runabout for lake useFolding portable inflatable river boatHigh-performance racing kayak for speed competitionsSmall rigid hull inflatable rescue boatComposite materials outboard skiff

HS codes

CodeDescriptionTaxes
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