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Viking 38 Billfish Convertible from Japan

The Viking 38 Billfish is a 38-foot (11.6 m) convertible sport yacht with diesel engines, used for pleasure angling. It is a rigid motorboat exceeding 7.5 m but not exceeding 24 m, and not outboard-powered, placing it under tariff item 8903.32.00.

Duty Rate — Japan → Canada

9.5%

Import Tips

• Document the boat's length and engine type (diesel inboard) for classification

• Keep proof of origin and purchase invoice for CBSA

• Check if the federal luxury tax applies based on the boat's value