韩国 · 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）
韩国税号（10 位）
本品目下 韩国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 |
|---|---|---|
| 8903110000 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 8 |
| 8903120000 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 8 |
| 8903190000 | Other | 8 |
| 8903210000 | Of a length not exceeding 7.5 m | 8 |
| 8903220000 | Of a length exceeding 7.5 m but not exceeding 24 m | 8 |
| 8903230000 | Of a length exceeding 24 m | 8 |
| 8903310000 | Of a length not exceeding 7.5 m | 8 |
| 8903320000 | Of a length exceeding 7.5 m but not exceeding 24 m | 8 |
| 8903330000 | Of a length exceeding 24 m | 8 |
| 8903931000 | Outboard motorboats | 8 |
| 8903939000 | Other | 8 |
| 8903991000 | Outboard motorboats | 8 |
| 8903999000 | Other | 8 |