越南 · 品目· 11 个子目· 11 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）
越南税号（8 位）
本品目下 越南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 | 15 |
| 89031200 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 15 |
| 89031900 | - - Other | 15 |
| 89032100 | - - Of a length not exceeding 7.5 m | 15 |
| 89032200 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 15 |
| 89032300 | - - Of a length exceeding 24 m | 15 |
| 89033100 | - - Of a length not exceeding 7.5 m | 15 |
| 89033200 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 15 |
| 89033300 | - - Of a length exceeding 24 m | 15 |
| 89039300 | - - Of a length not exceeding 7.5 m | 15 |
| 89039900 | - - Other | 15 |