HS 8903: Yachts and other vessels for pleasure or sports; rowing boats and canoes

General Rate
5%
Sub-codes
21
GST
10%
Chapter

HS Codes Under Heading 8903

CodeDescriptionUnitGeneral Rate
8903-1‑Inflatable (including rigid hull inflatable) boats:0%
8903-11-00‑‑Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kgNo5%
8903-12-00‑‑Not designed for use with a motor and unladen (net) weight not exceeding 100 kgNo5%
8903-19-00‑‑OtherNo5%
8903-2‑Sailboats, other than inflatable, with or without auxiliary motor:0%
8903-21-00‑‑Of a length not exceeding 7.5 mNo5%
8903-22-00‑‑Of a length exceeding 7.5 m but not exceeding 24 mNo5%
8903-23‑‑Of a length exceeding 24 m:0%
8903-23-10‑‑‑Not exceeding 150 gross construction tonsNo5%
8903-23-90‑‑‑OtherNo0%
8903-3‑Motorboats, other than inflatable, not including outboard motorboats:0%
8903-31-00‑‑Of a length not exceeding 7.5 mNo5%
8903-32-00‑‑Of a length exceeding 7.5 m but not exceeding 24 mNo5%
8903-33‑‑Of a length exceeding 24 m:0%
8903-33-10‑‑‑Not exceeding 150 gross construction tonsNo5%
8903-33-90‑‑‑OtherNo0%
8903-9‑Other:0%
8903-93-00‑‑Of a length not exceeding 7.5 mNo5%
8903-99‑‑Other:0%
8903-99-10‑‑‑Not exceeding 150 gross construction tonsNo5%
8903-99-90‑‑‑OtherNo0%

FTA Preferential Rates

These Free Trade Agreements may offer reduced duty rates for HS 8903 products:

Classification Guidance

Heading 8903 belongs to Chapter 89 in Section XVII (Vehicles, aircraft, vessels).

View Chapter 89 classification notes
Note 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.

Important

Rates shown are general (MFN) duty rates. Total landed cost includes GST (10% on CIF + duty), Import Processing Charge ($50-

92), and biosecurity levy ($46.20-$73.56). Goods valued under AUD
,000 may qualify for the Low Value Imported Goods threshold. Use the calculator for a complete breakdown.

Frequently Asked Questions

What is the import duty on yachts and other vessels for pleasure or sports; rowing boats and canoes in Australia?

The general (MFN) duty rate for HS 8903 (Yachts and other vessels for pleasure or sports; rowing boats and canoes) is 5%. Preferential rates may be available under 17 Free Trade Agreements.

How many sub-codes are under HS heading 8903?

There are 21 statistical codes under heading 8903 in the Australian tariff schedule. See the full table below for rates and descriptions.

Get the total landed cost for HS 8903 — duty, GST, IPC, and biosecurity included.

Other Headings in Chapter 89