| 8903.92.00 | 22 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length not exceeding 6 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 31 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length not exceeding 6 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 16 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Rowboats | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 19 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Other | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 20 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 23 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 6 m but not exceeding 8 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 24 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 8 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 32 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length exceeding 6 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 90 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | NMB | 9.5% | CCCT, LDCT |
| 8903.99 | | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other | | | |
| 8903.99.10 | 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shells | NMB | Free | CCCT, LDCT |
| 8903.99.90 | 15 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Canoes | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length not exceeding 4 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 24 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 22 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 4 m but not exceeding 6.5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 23 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 6.5 m but not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 11 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length not exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
