8903 — Yachts and other vessels for pleasure or sports; rowing boats and canoes
In the EU Combined Nomenclature this heading has 17 eight-digit codes, conventional duty from 0 to 2.7 %. In the EAEU tariff, heading 8903 has 14 ten-digit codes, base import duty from 8 to 15 %.
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Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 8903 11 00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.7 % |
| 8903 12 00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.7 % |
| 8903 19 00 | Other | 1.7 % |
| 8903 21 00 | Of a length not exceeding 7,5 m | 1.7 % |
| 8903 22 | Of a length exceeding 7,5 m but not exceeding 24 m | |
| 8903 22 10 | Seagoing | 0 % |
| 8903 22 90 | Other | 1.7 % |
| 8903 23 | Of a length exceeding 24 m | |
| 8903 23 10 | Seagoing | 0 % |
| 8903 23 90 | Other | 1.7 % |
| 8903 31 00 | Of a length not exceeding 7,5 m | 1.7 % |
| 8903 32 | Of a length exceeding 7,5 m but not exceeding 24 m | |
| 8903 32 10 | Seagoing | 0 % |
| 8903 32 90 | Other | 1.7 % |
| 8903 33 | Of a length exceeding 24 m | |
| 8903 33 10 | Seagoing | 0 % |
| 8903 33 90 | Other | 1.7 % |
| 8903 93 | Of a length not exceeding 7,5 m | |
| 8903 93 10 | Of a weight not exceeding 100 kg each | 2.7 % |
| 8903 93 90 | Other | 1.7 % |
| 8903 99 | Other | |
| 8903 99 10 | Of a weight not exceeding 100 kg each | 2.7 % |
| 8903 99 99 | Other | 1.7 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 8903 11 000 0 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | pcs | 15 % |
| 8903 12 000 0 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | pcs | 15 % |
| 8903 19 000 0 | Other | pcs | 15 % |
| 8903 21 000 0 | Of a length not exceeding 7,5 m | pcs | 15 % |
| 8903 22 000 0 | Of a length exceeding 7,5 m but not exceeding 24 m | pcs | 15 % |
| 8903 23 000 0 | Of a length exceeding 24 m | pcs | 15 % |
| 8903 31 000 0 | Of a length not exceeding 7,5 m | pcs | 10 % |
| 8903 32 100 0 | Of a length exceeding 7,5 m but not exceeding 24 m | pcs | 15 % |
| 8903 32 990 0 | Of a length exceeding 7,5 m but not exceeding 24 m | pcs | 10 % |
| 8903 33 100 0 | Of a length exceeding 24 m | pcs | 15 % |
| 8903 33 990 0 | Of a length exceeding 24 m | pcs | 10 % |
| 8903 93 100 0 | Of a length not exceeding 7,5 m | pcs | 15 % |
| 8903 93 990 0 | Of a length not exceeding 7,5 m | pcs | 8 % |
| 8903 99 000 0 | Other | pcs | 15 % |
EAEU Common Customs Tariff, chapter 89 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.