| 8903.91.00 | 35 | Exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 45 | Not exceeding 4 m in length | No. | | | |
| 8903.91.00 | 60 | Exceeding 4 but not exceeding 6.5 m in length | No. | | | |
| 8903.91.00 | 75 | Exceeding 6.5 m but not exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 85 | Exceeding 9.2 m in length | No. | | | |
| 8903.92.00 | | Motorboats, other than outboard motorboats | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.92.00 | 30 | Cabin cruisers | No. | | | |
| 8903.92.00 | 50 | Not exceeding 8 m in length | No. | | | |
| 8903.92.00 | 65 | Cabin cruisers | No. | | | |
| 8903.92.00 | 15 | Not exceeding 6.5 m in length | No. | | | |
| 8903.99.05 | 00 | Canoes | No. | Free | | 35% |
| 8903.99.20 | | Outboard motorboats | | 1% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.99.20 | 15 | Not exceeding 5 m in length | No. | | | |
| 8903.99.20 | 30 | Exceeding 5 m in length | No. | | | |
| 8903.99.20 | 45 | Not exceeding 5 m in length | No. | | | |
| 8903.99.20 | 60 | Exceeding 5 m in length | No. | | | |
| 8904.00.00 | 00 | Tugs and pusher craft | No. | Free | | Free |
| 8905.10.00 | 00 | Dredgers | No. | Free | | Free |
| 8905.20.00 | 00 | Floating or submersible drilling or production platforms | t No. | Free | | Free |
| 8905.90.10 | 00 | Floating docks | t No. | Free | | 35% |
| 8906.10.00 | 00 | Warships | No. | Free | | Free |
| 8906.90.00 | 10 | Hulls | t No. | | | |
| 8907.10.00 | 00 | Inflatable rafts | No. | Free | | 45% |
| 8907.90.00 | 30 | Buoys | X | | | |
| 8907.90.00 | 60 | Tanks | X | | | |
