| HS编码 | 商品名称 | 退税率 | 计量单位 | 海关监管 | 申报要素·检疫 | 编码对比 |
| 89031100.00 | 空载（净）重量（不包括发动机）不超过100千克且装有或设计装有发动机的充气船（包括刚性外壳的）
[Inflatable boats with an unloaded (net) weight (excluding engine) not exceeding 100 kilograms and equipped or designed with an engine (including rigid shells)] |
13% | 艘/千克 | 查看详情 | -- | |
| 89031200.00 | 空载（净）重量不超过100千克且未设计装有发动机的充气船（包括刚性外壳的）
[Inflatable boats with an unloaded (net) weight not exceeding 100 kilograms and not designed with engines (including rigid shells)] |
13% | 艘/千克 | 查看详情 | 对比-89031100.00 | |
| 89031900.00 | 其他充气船（包括刚性外壳的）
[Other inflatable boats (including those with rigid shells)] |
13% | 艘/千克 | 查看详情 | 对比-89031200.00 | |
| 89032100.00 | 长度不超过7.5米的帆船
[Sailing boats with a length not exceeding 7.5 meters] |
13% | 艘/千克 | 查看详情 | 对比-89031900.00 | |
| 89032200.10 | 长度超过8米,但不超过24米的机动帆船
[Sailboats for entertainment or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m] |
13 | 艘/千克 | 查看详情 | 对比-89032100.00 | |
| 89032200.90 | 其他帆船，长度超过7.5米,但不超过24米
[Other sialboats, exceeding 7.5m but not exceeding 24m in length (other than inflatable boats for entertainment or sports, whether or not equipped with auxiliary engines)] |
13 | 艘/千克 | 查看详情 | 对比-89032200.10 | |
| 89032300.10 | 长度超过24米,但小于90米的机动帆船
[Motor driven sailboats ( other than inflatable boats for entertainment or sports, whether or not equipped with auxiliary engines) exceeding 24 meters but less than 90 meters in length] |
13 | 艘/千克 | 查看详情 | 对比-89032200.90 | |
| 89032300.90 | 长度超过24米的其他帆船
[Other sailboats ( other than inflatable boats for recreational or sports purposes, whether or not equipped with auxiliary engines) exceeding 24 meters in length] |
13 | 艘/千克 | 查看详情 | 对比-89032300.10 | |
| 89033100.00 | 长度不超过7.5米的汽艇
[Motorboats with a length not exceeding 7.5 meters] |
13% | 艘/千克 | 查看详情 | 对比-89032300.90 | |
| 89033200.10 | 长度超过8米,但不超过24米的汽艇
[Motor boats, exceeding 8m but not exceeding 24m in length ( for entertainment or sports, non inflatable, except those equiped with outboard engines)] |
13 | 艘/千克 | 查看详情 | 对比-89033100.00 | |
| 89033200.90 | 其他汽艇，长度超过7.5米,但不超过8米
[Other motor boats, exceeding 7.5m but not exceeding 8m in length ( for entertainment or sports, non inflatable, except those equiped with outboard engines)] |
13 | 艘/千克 | 查看详情 | 对比-89033200.10 | |
| 89033300.10 | 长度超过24米,但小于90米的汽艇
[Motor boats with a length of more than 24 meters but less than 90 meters (for entertainment or sports, non infulatable, except those equipped with outboard engines)] |
13 | 艘/千克 | 查看详情 | 对比-89033200.90 | |
| 89033300.90 | 长度大于等于90米的其他汽艇
[Other motor boats (recreational or sports, non inflatable, except those equipped with outboard engines) with a length of 90 meters or more] |
13 | 艘/千克 | 查看详情 | 对比-89033300.10 | |
| 89039300.00 | 娱乐或运动用其他船舶或快艇，长度不超过7.5米
[Other boats or speedboats for entertainment or sports, with a length not exceeding 7.5 meters] |
13% | 艘/千克 | 查看详情 | 对比-89033300.90 | |
| 89039900.10 | 8米＜长度＜90米的娱乐或运动用其他机动船舶或快艇
[Other motor ships or speedboats for entertainment or sports, with a length exceeding 8m but not exceeding 90m] |
13 | 艘/千克 | 查看详情 | 对比-89039300.00 | |
| 89039900.90 | 其他长度超过7.5米的娱乐或运动用船舶或快艇
[Other yachts and other vessels for pleasure or sports; rowing boats and canoes] |
13.0% | 艘/千克 | 查看详情 | 对比-89039900.10 | |
| 89031000.00
(已作废)
推荐查询: 89031000 或者： 890310 |
充气的娱乐或运动用快艇
[Inflatable yachts and other vessels for pleasure or sports; inflatable rowing boats and canoes] |
13% | 艘/千克 | 无 | 查看详情 | 对比-89039900.90 |
| 89039100.01
(已作废)
推荐查询: 89039100 或者： 890391 |
8米＜长度＜90米的机动帆船
[Motor sailboats, length: 8m-90m, with or without auxiliary motor] |
13% | 艘/千克 | 无 | 查看详情 | 对比-89031000.00 |
| 89039100.90
(已作废)
推荐查询: 89039100 或者： 890391 |
其他帆船
[Other sailboats, with or without auxiliary motor] |
13% | 艘/千克 | 无 | 查看详情 | 对比-89039100.01 |
| 89039200.01
(已作废)
推荐查询: 89039200 或者： 890392 |
8米＜长度＜90米的汽艇
[Motor boats, length: 8m-90m, other than outboard motorboats] |
13% | 艘/千克 | 无 | 查看详情 | 对比-89039100.90 |