Other sailboats, with or without auxiliary motor
13%
Value-added tax (VAT) rates
13%
VAT refund rate
SECTIONSECTION 17: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT·
ChapterChapter 89: Ships, boats and floating structures
HeadingHeading 8903: Yachts and other vessels for pleasure or sports;rowing boats and canoes
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HS Code
Product Name
VAT Rate
VAT Refund Rate
CIQ Code
8903910090
Other sailboats, with or without auxiliary motor
13%
13%
8903910090101,8903910090102,8903910090103