VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > SHIPS, BOATS AND FLOATING STRUCTURES > Yachts and other vessels for pleasure or sports; rowing boats and canoes
| Code | Description | Duty |
|---|---|---|
| 8903110000 | Inflatable (including rigid hull inflatable) boats | 2.700 % |
| 8903110000D | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100|kg | 2.700 % |
| 8903120000D | Not designed for use with a motor and unladen (net) weight not exceeding 100|kg | 2.700 % |
| 8903190000D | Other | 1.700 % |
| Sailboats, other than inflatable, with or without auxiliary motor | 1.700 % |
+22 sub-codes
| Not designed for use with a motor and unladen (net) weight not exceeding 100|kg |
| 2.700 % |
| D | Other | 1.700 % |
| Sailboats, other than inflatable, with or without auxiliary motor | 1.700 % |
| D | Of a length not exceeding 7,5|m | 1.700 % |
| Of a length exceeding 7,5|m but not exceeding 24|m | - |
| D | Seagoing | 0.000 % |
| D | Other | 1.700 % |
| Of a length exceeding 24|m | - |
| D | Seagoing | 0.000 % |
| D | Other | 1.700 % |
| Motorboats, other than inflatable, not including outboard motorboats | 1.700 % |
| D | Of a length not exceeding 7,5|m | 1.700 % |
| Of a length exceeding 7,5|m but not exceeding 24|m | - |
| D | Seagoing | 0.000 % |
| D | Other | 1.700 % |
| Of a length exceeding 24|m | - |
| D | Seagoing | 0.000 % |
| D | Other | 1.700 % |
| Other | - |
| Of a length not exceeding 7,5|m | - |
| D | Of a weight not exceeding 100|kg each | 2.700 % |
| D | Other | 1.700 % |
| Other | - |
| D | Of a weight not exceeding 100|kg each | 2.700 % |
| D | Other | 1.700 % |
CTH; or 45% value added rule