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.
- 946723 ONTARIO INC - Ontario
- BAYVIEW YACHT HARBOUR LIMITED - Ontario
- CANADIAN R.V. IMPORTERS INC. - Ontario
- CRATE'S LAKE COUNTRY BOATS INC. - Ontario
- DOCKSIDE MARINE CENTRE LTD. - British Columbia
- EQUIPMENTS DE PLAISANCE G BOISVERT ENR - Quebec
- ESTRIE MARINE INC. - Quebec
- GROUPE THOMAS MARINE INC. - Quebec
- HARPER POWERSPORTS & MARINE LTD. - Ontario
- HOWELL'S MARINE LTD. - Ontario