| Inflatable (including rigid hull inflatable) boats: | | | | |
| 8903.11.00 | • Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.11.00.15 | • With attached rigid hull | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.11.00.20 | | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.11.00.60 | | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.12.00 | • Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.12.00.15 | • With attached rigid hull | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.12.00.20 | | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.12.00.60 | | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.19.00.00 | | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| Sailboats, other than inflatable, with or without auxiliary motor: | | | | |
| 8903.21.00 | • Of a length not exceeding 7.5 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| 8903.21.00.10 | | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| | | | | |
| 8903.21.00.30 | • Of a length not exceeding 4 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.21.00.35 | • Of a length exceeding 4 m but not exceeding 6.5 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.21.00.40 | • Of a length exceeding 6.5 m but not exceeding 7.5 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.22.00 | • Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.22.00.15 | • Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.22.00.20 | • Of a length exceeding 9.2 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| | | | | |
| 8903.22.00.25 | • Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.22.00.60 | • Of a length exceeding 9.2 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.23.00 | • Of a length exceeding 24 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| 8903.23.00.15 | | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.23.00.20 | | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| Motorboats, other than inflatable, not including outboard motorboats: | | | | |
| 8903.31.00 | • Of a length not exceeding 7.5 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.31.00.15 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.31.00.20 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.31.00.25 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.32.00 | • Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.32.00.15 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.32.00.20 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.32.00.25 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.33.00 | • Of a length exceeding 24 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.33.00.15 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.33.00.20 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.33.00.25 | | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| | | | | |
| 8903.93 | • Of a length not exceeding 7.5 m: | | | | |
| • Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.93.05.00 | | Free | 35% | | No. |
| 8903.93.15.00 | | 2.7% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.20 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| | | | | |
| 8903.93.20.15 | • Not exceeding 5 m in length | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.20.30 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| • With hulls of reinforced plastics: | | | | |
| 8903.93.20.45 | • Not exceeding 5 m in length | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.20.60 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.20.75 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.90.00 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99 | | | | | |
| • Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.99.06.00 | | Free | 35% | | No. |
| 8903.99.16.00 | | 2.7% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99.21 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
| 8903.99.21.10 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99.21.20 | • With hulls of reinforced plastics | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99.21.90 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99.91.00 | | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |