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EAEU HS code

8903 11 000 0 — Yachts and other vessels for pleasure or sports; rowing boats and canoes: inflatable boats (including rigid hull inflatable boats): fitted or designed to be fitted with a motor, of an unladen (net) weight (excluding the motor) not exceeding 100 kg

Yachts and other vessels for pleasure or sports; rowing boats and canoes: inflatable boats (including rigid hull inflatable boats): fitted or designed to be fitted with a motor, of an unladen (net) weight (excluding the motor) not exceeding 100 kg

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
15%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
шт
Item
Requirements and measures
3

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section XVII. Vehicles, aircraft, vessels and associated transport equipment

  1. 89Ships, boats and floating structures
  2. 8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
  3. 8903 11 000 0you are here

Explanatory notes to heading 8903 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes (+): 8903 10 – Inflatable – Other: 8903 91 – – Sailboats, with or without auxiliary motor 8903 92 – – Motorboats and motor launches, other than outboard motorboats 8903 99 – – Other

This heading covers all recreational or sports craft and all rowing boats and canoes. This heading includes yachts, water-jet vessels and other sailing vessels and motor boats, tussies, kayaks, stern paddle boats, yalicas, pedals (a type of pedal water bicycle), sports fishing boats, inflatable floating aids and boats which can be folded or disassembled. This heading also covers rowing lifeboats (other than rescue vessels of heading 8906). Windsurfing boards are not included (heading 9506). Explanation of the subheading. Subheading 8903 92 Outboard engines are described in the HS Explanatory Note to heading 8407.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 89 — Ships, boats and floating structures 4 items

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Bodies of floating craft, craft unfinished or incomplete, assembled, unassembled or disassembled, and craft complete but unassembled or disassembled are classified in heading 8906 if they do not have the essential characteristics of craft of a particular type.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In subheadings 8901 10 100, 8901 20 100 0, 8901 30 100 0, 8901 90 100 0, 8902 00 100 0, 8903 32 100 0, 8903 33 100 0, 8904 00 910 0 and 8906 90 100 0, only floating craft intended for marine operation and having the longest hull length (excluding protruding parts) of not less than 12 m shall be included. However, fishing and rescue vessels intended for marine operation should be considered as such regardless of their length.

2. В подсубпозиции 8905 10 100 0 и 8905 90 100 должны включаться только плавучие средства и плавучие доки, предназначенные для морской эксплуатации.

3. For the purpose of heading 8908, the expression “vessels and other floating structures intended for scrapping” includes the following articles provided that they are parts of their ordinary equipment:

spare parts (for example, propellers), used or new;

removable products (furniture, galley equipment, dishes, etc.) with obvious traces of their use earlier.

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 89
    Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
    • Лодки надувные гребные — declaration of conformity (part of the heading) · ГОСТ 21292-89

    С 1 сентября 2022 г. декларация о соответствии такой продукции принимается при наличии у изготовителя (продавца) протокола исследований (испытаний) и измерений, проведенных аккредитованной в национальной системе аккредитации испытательной лабораторией (центром).

  • ТР ЕАЭС 050/2021About safety of products intended for civil defense and protection from emergency situations of natural and man-made character
    • суда спасательные и поисково-спасательные, включая суда на воздушной подушке — certificate of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 8903 11: certificates 12, declarations 0.

By technical regulation
ТР ТС 026/201212
Schemes
1с12The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Русский Регистр – Балтийская инспекция»
Manufacturers outside the EAEU
China7Finland3Sweden1Slovenia1United States1

Manufacturers of these goods →Check a supplier’s document by its number →

Payments on import

Duty for this code: 15%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

Calculate the whole deal →Quick payment estimate →

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 30.12.12 — Суда надувные прогулочные или спортивные

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.