| Codice | Designazione | Aliquota |
|---|---|---|
| 2.7% | ||
| 8903110000 | Inflatable (including rigid hull inflatable) boats | 2.7% |
| 2.7% | ||
| 1.7% | ||
| 1.7% | ||
| 8903210000 | Sailboats, other than inflatable, with or without auxiliary motor | 1.7% |
| 0% | ||
| 0% | ||
| 1.7% | ||
| 0% | ||
| 0% | ||
| 8903239000 |
| Other |
| 1.7% |
| 8903310000 | Of a length not exceeding 7,5|m | 1.7% |
| 8903310000 | Motorboats, other than inflatable, not including outboard motorboats | 1.7% |
| 8903320000 | Of a length exceeding 7,5|m but not exceeding 24|m | 0% |
| 8903321000 | Seagoing | 0% |
| 8903329000 | Other | 1.7% |
| 8903330000 | Of a length exceeding 24|m | 0% |
| 8903331000 | Seagoing | 0% |
| 8903339000 | Other | 1.7% |
| 8903930000 | Of a length not exceeding 7,5|m | 0% |
| 8903930000 | Other | 0% |
| 8903931000 | Of a weight not exceeding 100|kg each | 2.7% |
| 8903939000 | Other | 1.7% |
| 8903990000 | Other | 0% |
| 8903991000 | Of a weight not exceeding 100|kg each | 2.7% |
| 8903999900 | Other | 1.7% |
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