| Código | Designación | Arancel |
|---|---|---|
| 8903110000 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100|kg | 2.7% |
| 8903110000 | Inflatable (including rigid hull inflatable) boats | 2.7% |
| 8903120000 | Not designed for use with a motor and unladen (net) weight not exceeding 100|kg | 2.7% |
| 8903190000 | Other | 1.7% |
| 8903210000 | Of a length not exceeding 7,5|m | 1.7% |
| 8903210000 | Sailboats, other than inflatable, with or without auxiliary motor | 1.7% |
| 8903220000 | Of a length exceeding 7,5|m but not exceeding 24|m | 0% |
| 8903221000 | Seagoing | 0% |
| 8903229000 | Other | 1.7% |
| 8903230000 | Of a length exceeding 24|m | 0% |
| 8903231000 | Seagoing | 0% |
| 1.7% | ||
| 1.7% | ||
| 8903310000 | Motorboats, other than inflatable, not including outboard motorboats | 1.7% |
| 0% | ||
| 0% | ||
| 1.7% | ||
| 0% | ||
| 0% | ||
| 1.7% | ||
| 0% | ||
| 8903930000 | Other | 0% |
| 2.7% | ||
| 1.7% | ||
| 0% | ||
| 2.7% | ||
| 1.7% |
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