| Tariff Item | Description of Goods | Units of Measure [1] | MFN Tariff [2] | Applicable Preferential Tariffs [3] |
|---|---|---|---|---|
| 89.03 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. | |||
| 8903.10.00 | Inflatable | 9.5 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free | |
| 8903.10.00.00 | Inflatable | NMB | 9.5 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.9 | Other: | NMB | 9.5 % | |
| 8903.91.00 | Sailboats, with or without auxiliary motor | NMB | 9.5 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.91.00.1 | With auxiliary motor: | NMB | 9.5 % | |
| 8903.91.00.11 | Of a length not exceeding 9.2 m | NMB | 9.5 % | |
| 8903.91.00.12 | Of a length exceeding 9.2 m | NMB | 9.5 % | |
| 8903.91.00.2 | Without auxiliary motor: | NMB | 9.5 % | |
| 8903.91.00.21 | Of a length not exceeding 4 m | NMB | 9.5 % | |
| 8903.91.00.22 | Of a length exceeding 4 m but not exceeding 6.5 m | NMB | 9.5 % | |
| 8903.91.00.23 | Of a length exceeding 6.5 m but not exceeding 9.2 m | NMB | 9.5 % | |
| 8903.91.00.24 | Of a length exceeding 9.2 m | NMB | 9.5 % | |
| 8903.92.00 | Motorboats, other than outboard motorboats | NMB | 9.5 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.92.00.1 | Cabin cruisers: | NMB | 9.5 % | |
| 8903.92.00.11 | Of a length not exceeding 9.2 m | NMB | 9.5 % | |
| 8903.92.00.12 | Of a length exceeding 9.2 m | NMB | 9.5 % | |
| 8903.92.00.2 | Inboard motorboats: | NMB | 9.5 % | |
| 8903.92.00.21 | Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jetdriven, designed to be operated in a sitting on, standing or kneeling position | NMB | 9.5 % | |
| 8903.92.00.22 | Other, of a length not exceeding 6 m | NMB | 9.5 % | |
| 8903.92.00.23 | Of a length exceeding 6 m but not exceeding 8 m | NMB | 9.5 % | |
| 8903.92.00.24 | Of a length exceeding 8 m | NMB | 9.5 % | |
| 8903.92.00.3 | Inboard/outboard motorboats: | NMB | 9.5 % | |
| 8903.92.00.31 | Of a length not exceeding 6 m | NMB | 9.5 % | |
| 8903.92.00.32 | Of a length exceeding 6 m | NMB | 9.5 % | |
| 8903.92.00.90 | Other | NMB | 9.5 % | |
| 8903.99 | Other | NMB | 9.5 % | |
| 8903.99.10 | Racing shells | NMB | Free | CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.99.10.00 | Racing shells | NMB | Free | CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.99.90 | Other | NMB | 9.5 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free |
| 8903.99.90.1 | Of an overall length not exceeding 9.2 m: | NMB | 9.5 % | |
| 8903.99.90.11 | Outboard motorboats, metal, of a length not exceeding 5 m | NMB | 9.5 % | |
| 8903.99.90.12 | Outboard motorboats, metal, of a length exceeding 5 m | NMB | 9.5 % | |
| 8903.99.90.13 | Outboard motorboats, of reinforced plastics, of a length not exceeding 5 m | NMB | 9.5 % | |
| 8903.99.90.14 | Outboard motorboats, of reinforced plastics, of a length exceeding 5 m | NMB | 9.5 % | |
| 8903.99.90.15 | Canoes | NMB | 9.5 % | |
| 8903.99.90.16 | Rowboats | NMB | 9.5 % | |
| 8903.99.90.19 | Other | NMB | 9.5 % | |
| 8903.99.90.20 | Of an overall length exceeding 9.2 m | NMB | 9.5 % | |
| 8904.00.00 | Tugs and pusher craft. | NMB | 25 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT: Free |
| 8904.00.00.00 | Tugs and pusher craft. | NMB | 25 % | CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT: Free |
For the latest tariff rate, please refer to CBSA [4]
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