The table below lists the 2 tariff lines under HS 89039900. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8903990010 | Other motorized boats or speedboats used for entertainment or sports with a length of less than 90 meters, ranging from 8 meters to 90 meters | 10% | - | 10% | 13% | 35% | More | |
| 8903990090 | Other yachts and other vessels for pleasure or sports; rowing boats and canoes | 10% | - | 0% | 13% | 35% | More |