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Eight EAC partner states

Chapter 89 · Ships and boats

Yachts and other vessels for pleasure or sports; rowing boats and canoes — Motorboats, other than inflatable, not including outboard motorboats — Of a length not exceeding 7.5 m

8903.31.00

Simulate duties and taxes for this line Follow chapter 89
Line status
Official
Reference
EAC CET 2022, Schedule 1
Customs duty
25%
Category 25 · finished goods
VAT
Customs value and duties collected, excluding VAT
Excise duty
0
Does not apply to this line
Statistical unit
u
In force since 1 July 2022

Import duties and taxes

All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.

Simulate duties and taxes
Import duties and taxes
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code.

 25% Customs value Indicative
VAT Value added tax (national) Indicative
Details

VAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate.

 not quantified Customs value and duties collected, excluding VAT Indicative

Other lines of heading 8903

  • 8903.11.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Inflatable (including rigid hull inflatable) boats — Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg 25%
  • 8903.12.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Inflatable (including rigid hull inflatable) boats — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 25%
  • 8903.19.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Inflatable (including rigid hull inflatable) boats — Other 25%
  • 8903.21.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Sailboats, other than inflatable, with or without auxiliary motor — Of a length not exceeding 7.5 m 25%
  • 8903.22.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Sailboats, other than inflatable, with or without auxiliary motor — Of a length exceeding 7.5 m but not exceeding 24 m 25%
  • 8903.23.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Sailboats, other than inflatable, with or without auxiliary motor — Of a length exceeding 24 m 25%
  • 8903.32.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 7.5 m but not exceeding 24 m 25%
  • 8903.33.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 24 m 25%
  • 8903.93.00 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Other — Of a length not exceeding 7.5 m 25%
  • 8903.99.10 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Other — Other — motor boat ambulance 0%
  • 8903.99.90 Yachts and other vessels for pleasure or sports; rowing boats and canoes — Other — Other — Other 25%
Sources 2
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on