8903.23
Chapter 89Ships, boats
Heading 8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
Subheading 890323Of a length exceeding 24 m
China origin · export info
No Chinese tariff data for this HS prefix yet — China schedule integration in progress. Import data for 12 destinations shown below.
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 8903.23.00 | Of a length exceeding 24 m | 1.5% | 第二栏税率:30% | Yes |
INIndia | 89032300 | Of a length exceeding 24 m | 20 | IGST:18/40 社会福利附加税:0 | No |
IDIndonesia | 89032300 | - - Of a length exceeding 24 m | 5.00 | 增值税 (PPN):12.00 奢侈税 (PPnBM):Baca Peraturan 所得税:10.00 | Yes |
MYMalaysia | 8903230000 | - - Of a length exceeding 24 m | 0% | 出口税率:0% 销售税 (SST):10% | Yes |
PHPhilippines | 8903.23.00 | - - Of a length exceeding 24 m | — | Yes | |
THThailand | 89032300 | Of a length exceeding 24 m | 35.00 | Yes | |
VNVietnam | 89032300 | - - Of a length exceeding 24 m | 15 | 优惠税率:10 增值税:10/8 特殊消费税:30 | Yes |
JPJapan | 890323000 | Of a length exceeding 24 m | Free | WTO 税率:(Free) | Yes |
KRKorea | 8903230000 | Of a length exceeding 24 m | 8 | WTO 约束税率:0 | Yes |
AUAustralia | 89032310 | ‑‑‑Not exceeding 150 gross construction tons | 5% | Yes | |
BRBrazil | 89032300 | De comprimento superior a 24 m | 18.0% | 工业产品税 (IPI):6.5% | No |
MXMexico | — | — | — | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.