| 890310 | Inflatable vessels for pleasure or sports | 28% |
| 890391 | Sailboats and yachts, with or without auxiliary motor, for pleasure or sports | 28% |
| 890392 | Motor boats and motor yachts, for pleasure or sports (other than outboard motor boats) | 28% |
| 890399 | Vessels for pleasure or sports; rowing boats (excluding motor boats and motor yachts powered other than by outboard motors, sailboats and yachts with or without auxiliary motor and inflatable boats) | 28% |
| 89031000 | INFLTABLE YACHTS AND OTHR VSSLS FR PLEASURE SPORTS;ROWING BOATS AND CANOES | 28% |
| 89039100 | SAILBOATS,W/N WTH AUXILIARY MOTOR | 28% |
| 89039200 | MOTORBOATS EXCL OUTBOARD MOTORBOATS | 28% |
| 89039910 | CANOES | 28% |
| 89039990 | OTHERS | 28% |
| 890311 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | % |
| 89031100 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | % |
| 890312 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | % |
| 89031200 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Not designed for use with a motor and unladen (net) weight not exceeding 100 kg Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | % |
| 890319 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Other | % |
| 89031900 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Other Other | % |
| 890321 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m | % |
| 89032100 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m Of a length not exceeding 7.5 m | % |
| 890322 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 7.5 m but not exceeding 24m | % |
| 89032200 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 7.5 m but not exceeding 24m Of a length exceeding 7.5 m but not exceeding 24m | % |
| 890323 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 24 m | % |
| 89032300 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 24 m Of a length exceeding 24 m | % |
| 890331 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m | % |
| 89033100 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m Of a length not exceeding 7.5 m | % |
| 890332 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 7.5 m but not exceeding 24 m | % |
| 89033200 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 7.5 m but not exceeding 24 m Of a length exceeding 7.5 m but not exceeding 24 m | % |
| 890333 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 24 m | % |
| 89033300 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length exceeding 24 m Of a length exceeding 24 m | % |
| 890393 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m | % |
| 89039300 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Of a length not exceeding 7.5 m Of a length not exceeding 7.5 m | % |
| 89039900 | SHIPS, BOATS AND FLOATING STRUCTURES Yachts and other vessels for pleasure or sports; rowing boats and canoes Other Other | % |
