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首頁關稅HS 編碼第89章 › 8903

8903 遊艇及其他娛樂或運動用船舶;划艇及獨木舟

Yachts and other vessels for pleasure or sports; row boats and canoes:

普通稅率(General)
優惠稅率(Special)
第二欄稅率(Column 2)
計量單位

下級編碼

8903.11.00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

普通 2.4% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.11.00.15 With attached rigid hull
8903.11.00.20 Other
8903.11.00.60 Other
8903.12.00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

普通 2.4% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.12.00.15 With attached rigid hull
8903.12.00.20 Other
8903.12.00.60 Other
8903.19.00.00 Other

普通 2.4% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.21.00 Of a length not exceeding 7.5 m

普通 1.5% · 優惠 Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.21.00.10 With auxiliary motor
8903.21.00.30 Of a length not exceeding 4 m
8903.21.00.35 Of a length exceeding 4 m but not exceeding 6.5 m
8903.21.00.40 Of a length exceeding 6.5 m but not exceeding 7.5 m
8903.22.00 Of a length exceeding 7.5 m but not exceeding 24 m

普通 1.5% · 優惠 Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.22.00.15 Of a length exceeding 7.5 m but not exceeding 9.2 m
8903.22.00.20 Of a length exceeding 9.2 m
8903.22.00.25 Of a length exceeding 7.5 m but not exceeding 9.2 m
8903.22.00.60 Of a length exceeding 9.2 m
8903.23.00 Of a length exceeding 24 m

普通 1.5% · 優惠 Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.23.00.15 With auxiliary motor
8903.23.00.20 Other
8903.31.00 Of a length not exceeding 7.5 m

普通 1.5% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.31.00.15 Cabin cruisers
8903.31.00.20 Other
8903.31.00.25 Other
8903.32.00 Of a length exceeding 7.5 m but not exceeding 24 m

普通 1.5% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.32.00.15 Cabin cruisers
8903.32.00.20 Other
8903.32.00.25 Other
8903.33.00 Of a length exceeding 24 m

普通 1.5% · 優惠 Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.33.00.15 Cabin cruisers
8903.33.00.20 Other
8903.33.00.25 Other
8903.93 Of a length not exceeding 7.5 m:
8903.93.05.00 Canoes

普通 Free

8903.93.15.00 Other

普通 2.7% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.93.20 Outboard motorboats

普通 1% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.93.20.15 Not exceeding 5 m in length
8903.93.20.30 Exceeding 5 m in length
8903.93.20.45 Not exceeding 5 m in length
8903.93.20.60 Exceeding 5 m in length
8903.93.20.75 Other
8903.93.90.00 Other

普通 1% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.99 Other:
8903.99.06.00 Canoes

普通 Free

8903.99.16.00 Other

普通 2.7% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.99.21 Outboard motorboats

普通 1% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8903.99.21.10 With hulls of metal
8903.99.21.20 With hulls of reinforced plastics
8903.99.21.90 Other
8903.99.91.00 Other

普通 1% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

常見問題

什麼是 HS 編碼?

HS 編碼(Harmonized System)是國際通用的商品分類體系;美國 HTS(Harmonized Tariff Schedule)基於 HS 但包含本國細分。本頁數據來自 USITC,稅率以官方現行 HTS 為準,僅供參考、不構成報關或法律意見。

編碼與稅率數據來源:USITC HTS Export API。稅率以 USITC 官方現行 HTS 為準,本頁僅供參考;不構成報關或法律意見。

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