89031200
Unit: NOS

Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

BCD
20.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
20.0000%
IMPORTFree
→ Calculate DutyChapter 89

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
20%
→
SWS
10%
→
AIDC
20%
→
IGST
40%
→
TOTAL
77.0%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)20%20%
Social Welfare Surcharge (SWS)10%10%
AIDC20%20%
IGST40%40%

IGST Notification: 009/2025 — Serial No. III10

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION XVII — VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT
Chapter 89: Ships, boats and floating structures

Related HS Codes in Chapter 89

89031100
Fitted or designed to be fitted with a motor, unladen (net) weight (excluding th
89031900
Other
89032100
Of a length not exceeding 7.5 m
89032200
Of a length exceeding 7.5 m but not exceeding 24 m
89032300
Of a length exceeding 24 m
89033100
Of a length not exceeding 7.5 m