8903.11
章 89船舶、浮动结构
品目 8903游艇及其他娱乐或运动用船；划艇及独木舟
子目 890311装有或设计装有发动机的，空载净重≤100千克
在覆盖的 11 个目的国中，HS 8903.11 的进口主税率马来西亚最低（0%）、泰国最高（35%），其中 2 国为零关税。 中国原产经 FTA，5 个目的国可享优惠税率（需持对应原产地证）。
中国视角 · 出口信息
该 HS 前缀下暂无中国税则数据（中国税则尚在接入中）。以下仅显示 12 国进口数据。
落地 12 国 · 进口关税对比
11/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | 第二栏税率:25% | 无优惠 |
IN印度 | 89031100 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 20 | IGST:18/40 社会福利附加税:0 | 无优惠 |
ID印度尼西亚 | 89031100 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 5.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 8903110000 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 8903.11.00 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 89031100 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 35.00 | 无优惠 | |
VN越南 | 89031100 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 15 | 优惠税率:10 增值税:10/8 特殊消费税:30 | 0% ACFTA / RCEP · Form E |
JP日本 | 890311000 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 8903110000 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 89031100 | ‑‑Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 5% | 无优惠 | |
BR巴西 | 89031100 | Equipados com um motor ou concebidos para comportá-lo, de peso vazio (sem carga) sem motor não superior a 100 kg | 18.0% | 工业产品税 (IPI):6.5% | 无优惠 |
MX墨西哥 | — | — | — | — |
说明：主要税率为 MFN 最惠国税率。「中国原产 FTA」列 = 中国出口该商品、持对应原产地证（Form E / Form D 等）可享的协定优惠税率，取可解析的最优档；"无优惠"表示该国与中国无适用 FTA 或该编码暂无优惠数据。增值税、消费税等独立征收，完整落地成本请用关税计算器。