澳大利亚 · 品目· 11 个子目· 13 个税号
8903游艇及其他娱乐或运动用船；划艇及独木舟
Yachts and other vessels for pleasure or sports; rowing boats and canoes
子目（6 位 WCO 统一）
澳大利亚税号（8 位）
本品目下 澳大利亚海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 89031100 | ‑‑Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 5% |
| 89031200 | ‑‑Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 5% |
| 89031900 | ‑‑Other | 5% |
| 89032100 | ‑‑Of a length not exceeding 7.5 m | 5% |
| 89032200 | ‑‑Of a length exceeding 7.5 m but not exceeding 24 m | 5% |
| 89032310 | ‑‑‑Not exceeding 150 gross construction tons | 5% |
| 89032390 | ‑‑‑Other | Free |
| 89033100 | ‑‑Of a length not exceeding 7.5 m | 5% |
| 89033200 | ‑‑Of a length exceeding 7.5 m but not exceeding 24 m | 5% |
| 89033310 | ‑‑‑Not exceeding 150 gross construction tons | 5% |
| 89033390 | ‑‑‑Other | Free |
| 89039300 | ‑‑Of a length not exceeding 7.5 m | 5% |
| 89039910 | ‑‑‑Not exceeding 150 gross construction tons | 5% |