HS Code 8903.23 : Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24 m is 8903.23. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 10% [Bureau of Customs Philippines].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .23
.23
Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Philippines (Bureau of Customs - BOC)
8903.23
MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m
MODULE 11: Bureau of Customs Advance Ruling (CMTA)
Legally binding classification rulings issued by Bureau of Customs for HS 8903.23.
Query official BOC portal:
Search Bureau of Customs Portal for 8903.23 →Bureau of Customs Philippines Lines (8903.23)
National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.
Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8903.11 | Subheading under Heading 8903 | Compare Subheading 8903.11 → |
| 8903.12 | Subheading under Heading 8903 | Compare Subheading 8903.12 → |
| 8903.19 | Subheading under Heading 8903 | Compare Subheading 8903.19 → |
| 8903.21 | Subheading under Heading 8903 | Compare Subheading 8903.21 → |
| 8903.22 | Subheading under Heading 8903 | Compare Subheading 8903.22 → |
| 8903.31 | Subheading under Heading 8903 | Compare Subheading 8903.31 → |
| 8903.32 | Subheading under Heading 8903 | Compare Subheading 8903.32 → |
| 8903.33 | Subheading under Heading 8903 | Compare Subheading 8903.33 → |
Official Primary Sources & Authority References
Bureau of Customs Philippines (BOC) ↗
Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.
BOC Advance Ruling Portal (CMTA) ↗
Bureau of Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m?
Under WCO Harmonized System 2022 and United States (USITC HTS), Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m is classified under HS 8903.23 (Heading 8903, Chapter 89). The representative PH MFN general duty rate is 10%.
How is HS 8903.23 distinguished within Heading 8903 (Yachts and other vessels for pleasure or sports; row boats and canoes)?
Heading 8903 covers Yachts and other vessels for pleasure or sports; row boats and canoes. Subheading 8903.23 specifically isolates Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8903.
What are the primary candidate subheadings related to HS 8903.23?
Related subheadings under Heading 8903 include 8903.11, 8903.12, 8903.19, 8903.21, 8903.22, 8903.31, 8903.32, 8903.33. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8903.23 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m?
Commercial shipments of Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8903.23?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 8903.23 in Philippines?
Commercial imports of Sailboats, other than inflatable, with or without auxiliary motor, Of a length exceeding 24 m under HS 8903.23 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 8903.23 are administered by Bureau of Customs Philippines (BOC).
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