TariffPlus – Canada & US Tariff Lookup

HS 8903-31-00-20 – Inboard/outboard motorboats

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Yachts and other vessels for pleasure or sports; rowing boats and canoes. › Of a length not exceeding 7.5 m › Inboard/outboard motorboats

MFN duty rate
9.5 %
GST
5%
Unit of measure
NMB

Inboard/outboard motorboats

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Preferential tariff rates

  • Israel (CIAT): Free
  • Commonwealth Caribbean Countries Tariff (CCCT): Free
  • CPTPP – United Kingdom (CPUKT): Free
  • CPTPP: Free
  • Norway (NT): Free
  • Panama (PAT): Free
  • Chile: Free
  • GPT: 5%
  • LDCT: Free
  • Jordan (JT): Free
  • Peru: Free
  • UST/CUSMA (US): Free
  • Colombia: Free
  • Korea: Free
  • Iceland: Free
  • Ukraine: Free
  • Switzerland–Liechtenstein (SLT): Free
  • Honduras (HNT): Free
  • UK: Free
  • CETA: Free
  • Costa Rica (CRT): Free
  • MXT/CUSMA (Mexico): Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Inboard/outboard motorboats (HS 8903-31-00-20)?

The T2026-2 MFN rate for tariff item 8903.31.00 is 9.5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 8903-31-00-20 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 8903-31-00-20?

Israel (CIAT): Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; CPTPP – United Kingdom (CPUKT): Free; CPTPP: Free; Norway (NT): Free; Panama (PAT): Free; Chile: Free; GPT: 5%; LDCT: Free; Jordan (JT): Free; Peru: Free; UST/CUSMA (US): Free; Colombia: Free; Korea: Free; Iceland: Free; Ukraine: Free; Switzerland–Liechtenstein (SLT): Free; Honduras (HNT): Free; UK: Free; CETA: Free; Costa Rica (CRT): Free; MXT/CUSMA (Mexico): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

Canadian importers of this product

22 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.

  1. 946723 ONTARIO INC - Ontario
  2. BAYVIEW YACHT HARBOUR LIMITED - Ontario
  3. CANADIAN R.V. IMPORTERS INC. - Ontario
  4. CRATE'S LAKE COUNTRY BOATS INC. - Ontario
  5. DOCKSIDE MARINE CENTRE LTD. - British Columbia
  6. EQUIPMENTS DE PLAISANCE G BOISVERT ENR - Quebec
  7. ESTRIE MARINE INC. - Quebec
  8. GROUPE THOMAS MARINE INC. - Quebec
  9. HARPER POWERSPORTS & MARINE LTD. - Ontario
  10. HOWELL'S MARINE LTD. - Ontario
See all 22 importers

CBSA guidance