Yachts and other vessels for pleasure or sports; rowing boats and canoes.
The origin of goods determines the duty rate applicable on import into the European Union. Depending on the country of manufacture and the applicable trade agreement, the rate may differ significantly from the MFN (Most Favoured Nation) rate. Proving preferential origin allows importers to benefit from reduced or zero duties under EU free trade agreements.
This HS code is covered by 42 EU preferential agreement(s). Sign in to access the detailed list rules.
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
CTH; or 45% value added rule
Source : Annex 22-01 DA 2015/2446
CC: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (chapter).
A maximum of 40% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all non-originating materials used does not exceed 40% of the ex-works price of the product
Algeria
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all non-originating materials used does not exceed 40% of the ex-works price of the product
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Cameroon
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Canada
A change from any other chapter.
A change from within this chapter, whether or not there is also a change from any other chapter, provided that the value of non-originating materials of chapter 89 does not exceed 40% of the transaction value or ex-works price of the product.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Chile
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Colombia, Peru, Ecuador
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Cote d'Ivoire
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Kenya, Rwanda (others pending ratification)
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex- work price of the product.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Egypt
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Faroe Islands
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Georgia
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Ghana
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex‐works price of the product.
Israel
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Japan
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from hulls of heading 8906.
A maximum of 40% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Your goods contain a Regional Value Content (RVC) of at least 65% of the Free on Board (FOB) cost of the goods.
Jordan
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Kenya
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex- work price of the product.
Lebanon
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Mexico
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Moldova
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Morocco
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
New Zealand
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Palestine
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Singapore
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
South Korea
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Switzerland
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Tunisia
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Turkey
CC: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (chapter).
A maximum of 40% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
United Kingdom
CC: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (chapter).
A maximum of 40% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Ukraine
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Vietnam
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Norway, Iceland, Liechtenstein
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
The EU imported 15.6 Md€ (Jan 2022 – Mar 2026) for this HS code, with KY as the main supplier.
EU Imports
15.6 Md€
EU Exports
42.5 Md€
Balance
26.9 Md€
Top supplying countries (extra-EU)