HS Heading 8903
Yachts and other vessels; for pleasure or sports, rowing boats and canoes
11 tariff lines in this heading, within chapter 89 (Ships, boats and floating structures). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 89031100 | Fitted or dsgn. to be fitted with a motor,unladen (net) weight (ex. the motor) <100kg | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89031200 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89031900 | Inflatable (including rigid hull inflatable) boats : OTHER | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89032100 | Sailboats, oth than inflatable, with or without auxiliary motor, Of a length < 7.5 m | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89032200 | Sailboats,oth than inflatable,with/without auxiliary motor:Of a length >7.5m but<24m | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89032300 | Sailboats,oth than inflatable,with or without auxiliary motor: Of a length>24 m | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 89033100 | Motorboats, other than inflatable, not including outboard motorboats:of a length<7.5m | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89033200 | Motorboats,oth than inflatable, not incl. outboard motorboats: Of a len>7.5m but <24m | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89033300 | Motorboats,oth than inflatable, not incl. outboard motorboats: Of a length>24m | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 89039300 | Yachts and oth vessels for pleasure or sports; rowing boats canoes,OTH,of a len<7.5m | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 89039900 | Other Vessels For Pleasure Or Sports, Nes; Rowing Boats And Canoes | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 5,885,434 (1,658 kg) under this heading, across 2 of its 11 tariff lines. The remaining 9 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 760 kg | BDT 1,367,783 |
| January 2026 | 1 | 415 kg | BDT 3,081,267 |
| March 2026 | 1 | 55 kg | BDT 37,550 |
| April 2026 | 2 | 427 kg | BDT 1,368,787 |
| May 2026 | 1 | 1 kg | BDT 30,047 |
The largest lines by assessable value in May 2026:
- 89031900 — Inflatable (including rigid hull inflatable) boats : OTHER — BDT 30,047
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.