TariffPlus – Canada & US Tariff Lookup

HS 8903-32-00-20 – 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 exceeding 7.5 m but not exceeding 24 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

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

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Inboard/outboard motorboats (HS 8903-32-00-20)?

The T2026-2 MFN rate for tariff item 8903.32.00 is 9.5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 8903-32-00-20 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 8903-32-00-20?

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

Canadian importers of this product

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

  1. 946723 ONTARIO INC - Ontario
  2. CRATE'S LAKE COUNTRY BOATS INC. - Ontario
  3. DOCKSIDE MARINE CENTRE LTD. - British Columbia
  4. DOUBLE R PERFORMANCE INC - Ontario
  5. EXTREME BOAT SPORTS - British Columbia
  6. GROUPE THOMAS MARINE INC. - Quebec
  7. HUCKS MARINE & RESORT LTD. - Ontario
  8. HULLY GULLY LONDON LTD - Ontario
  9. LALLY SALES & SERVICE LTD - Ontario
  10. M. & P. MERCURY SALES LTD. - British Columbia
See all 19 importers

CBSA guidance