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EU Combined Nomenclature CN2026

HS code 8903: Yachts and other vessels for pleasure

Heading 8903 of the EU Combined Nomenclature 2026, in chapter 89, with the official text of every 6-digit subheading and 8-digit CN code below it.

Official description

8903Yachts and other vessels for pleasure or sports; rowing boats and canoes

Place in the nomenclature: 89 Ships, boats and floating structures > 8903

Subheadings (6 digits)
11
CN codes (8 digits)
17

Subheadings and CN codes in heading 8903

  • 8903 11Inflatable (including rigid hull inflatable) boats | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

    Explanatory note (Eurostat): Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, fitted or designed to be fitted with a motor, unladen "net" weight excluding the motor <= 100 kg

    • 8903 11 00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
  • 8903 12Inflatable (including rigid hull inflatable) boats | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

    Explanatory note (Eurostat): Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, not designed for use with a motor, unladen "net" weight <= 100 kg

    • 8903 12 00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
  • 8903 19Inflatable (including rigid hull inflatable) boats | Other

    Explanatory note (Eurostat): Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, unladen "net" weight > 100 kg

    • 8903 19 00 Other
  • 8903 21Sailboats, other than inflatable, with or without auxiliary motor | Of a length not exceeding 7,5 m

    Explanatory note (Eurostat): Sailboats, with or without auxiliary motor, of a length <= 7,5 m (excl. inflatable)

    • 8903 21 00 Of a length not exceeding 7,5 m
  • 8903 22Sailboats, other than inflatable, with or without auxiliary motor | Of a length exceeding 7,5 m but not exceeding 24 m

    Explanatory note (Eurostat): Sailboats, with or without auxiliary motor, of a length > 7,5 m but <= 24 m (excl. inflatable)

    • 8903 22 10 Seagoing
    • 8903 22 90 Other
  • 8903 23Sailboats, other than inflatable, with or without auxiliary motor | Of a length exceeding 24 m

    Explanatory note (Eurostat): Sailboats, with or without auxiliary motor, of a length > 24 m

    • 8903 23 10 Seagoing
    • 8903 23 90 Other
  • 8903 31Motorboats, other than inflatable, not including outboard motorboats | Of a length not exceeding 7,5 m

    Explanatory note (Eurostat): Motorboats, of a length <= 7,5 m, for pleasure or sports (excl. inflatable and outboard)

    • 8903 31 00 Of a length not exceeding 7,5 m
  • 8903 32Motorboats, other than inflatable, not including outboard motorboats | Of a length exceeding 7,5 m but not exceeding 24 m

    Explanatory note (Eurostat): Motorboats, of a length > 7,5 m but <= 24 m, for pleasure or sports (excl. inflatable and outboard)

    • 8903 32 10 Seagoing
    • 8903 32 90 Other
  • 8903 33Motorboats, other than inflatable, not including outboard motorboats | Of a length exceeding 24 m

    Explanatory note (Eurostat): Motorboats, of a length > 24 m, for pleasure or sports (excl. outboard)

    • 8903 33 10 Seagoing
    • 8903 33 90 Other
  • 8903 93Other | Of a length not exceeding 7,5 m

    Explanatory note (Eurostat): Outboard motorboats, for pleasure or sports, and rowing boats and canoes, of a length <= 7,5 m (excl. inflatable)

    • 8903 93 10 Of a weight not exceeding 100 kg each
    • 8903 93 90 Other
  • 8903 99Other | Other

    Explanatory note (Eurostat): Outboard motorboats, for pleasure or sports, and rowing boats and canoes, of a length > 7,5 m (excl. inflatable)

    • 8903 99 10 Of a weight not exceeding 100 kg each
    • 8903 99 99 Other

The first 6 digits are the Harmonized System, shared worldwide: a US HTS code that starts with the same 6 digits sits under the same subheading. The last 2 digits are the EU's own CN split.

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Not a binding classification

These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).

Source

Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.