EU tariff chapter 88
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF. 6 headings and 39 eight-digit codes, with conventional duty rates from free to 7.7 per cent.
Notes
1. For the purposes of this chapter, the expression ‘unmanned aircraft’ means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The expression ‘unmanned aircraft’, however, does not cover flying toys, designed solely for amusement purposes (heading 9503).
Subheading notes
1. For the purposes of subheadings 8802 11 to 8802 40, the expression ‘unladen weight’ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
2. For the purposes of subheadings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression ‘maximum take-off weight’ means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
Headings and duty rates
Heading 8801 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8801 00 10 | Balloons and dirigibles; gliders and hang gliders | 3.7 % | p/st |
| 8801 00 90 | Other | 2.7 % | p/st |
Heading 8802
Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Helicopters: | |||
| 8802 11 00 | Of an unladen weight not exceeding 2 000 kg | 7.5 % | p/st |
| 8802 12 00 | Of an unladen weight exceeding 2 000 kg | 2.7 % | p/st |
| 8802 20 00 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg | 7.7 % | p/st |
| 8802 30 00 | Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg | 2.7 % | p/st |
| 8802 40 00 | Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg | 2.7 % | p/st |
| 8802 60 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles: | ||
| Spacecraft (including satellites): | |||
| 8802 60 11 | Telecommunication satellites | Free | p/st |
| 8802 60 19 | Other | 4.2 % | p/st |
| 8802 60 90 | Suborbital and spacecraft launch vehicles | 4.2 % | p/st |
Heading 8804 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8804 00 00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 2.7 % |
Heading 8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8805 10 | Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof: | ||
| 8805 10 10 | Aircraft launching gear and parts thereof | 2.7 % | |
| 8805 10 90 | Other | 1.7 % | |
| Ground flying trainers and parts thereof: | |||
| 8805 21 00 | Air combat simulators and parts thereof | Free | |
| 8805 29 00 | Other | Free |
Heading 8806
Unmanned aircraft:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8806 10 | Designed for the carriage of passengers: | ||
| 8806 10 10 | Of an unladen weight not exceeding 2 000 kg | 7.5 % | p/st |
| 8806 10 90 | Of an unladen weight exceeding 2 000 kg | 2.7 % | p/st |
| Other, for remote-controlled flight only: | |||
| 8806 21 | With maximum take-off weight not more than 250 g: | ||
| 8806 21 10 | Multi rotors, equipped with permanently integrated apparatus of subheading 8525 89 for capturing and recording video and still images | Free | p/st |
| 8806 21 90 | Other | 7.5 % | p/st |
| 8806 22 | With maximum take-off weight more than 250 g but not more than 7 kg: | ||
| 8806 22 10 | Multi rotors, equipped with permanently integrated apparatus of subheading 8525 89 for capturing and recording video and still images | Free | p/st |
| 8806 22 90 | Other | 7.5 % | p/st |
| 8806 23 00 | With maximum take-off weight more than 7 kg but not more than 25 kg | 7.5 % | p/st |
| 8806 24 00 | With maximum take-off weight more than 25 kg but not more than 150 kg | 7.5 % | p/st |
| 8806 29 | Other: | ||
| 8806 29 10 | Of an unladen weight not exceeding 2 000 kg | 7.5 % | p/st |
| 8806 29 20 | Of an unladen weight exceeding 2 000 kg | 2.7 % | p/st |
| Other: | |||
| 8806 91 00 | With maximum take-off weight not more than 250 g | 7.5 % | p/st |
| 8806 92 00 | With maximum take-off weight more than 250 g but not more than 7 kg | 7.5 % | p/st |
| 8806 93 00 | With maximum take-off weight more than 7 kg but not more than 25 kg | 7.5 % | p/st |
| 8806 94 00 | With maximum take-off weight more than 25 kg but not more than 150 kg | 7.5 % | p/st |
| 8806 99 | Other: | ||
| 8806 99 10 | Of an unladen weight not exceeding 2 000 kg | 7.5 % | p/st |
| 8806 99 20 | Of an unladen weight exceeding 2 000 kg | 2.7 % | p/st |
Heading 8807
Parts of goods of heading 8801, 8802 or 8806:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8807 10 00 | Propellers and rotors and parts thereof(127) | 2.7 % | |
| 8807 20 00 | Under-carriages and parts thereof(127) | 2.7 % | |
| 8807 30 00 | Other parts of aeroplanes, helicopters or unmanned aircraft(127) | 2.7 % | |
| 8807 90 | Other: | ||
| 8807 90 10 | Of kites | 1.7 % | |
| Of spacecraft (including satellites): | |||
| 8807 90 21 | Of telecommunication satellites | Free | |
| 8807 90 29 | Other | 1.7 % | |
| 8807 90 30 | Of suborbital and spacecraft launch vehicles | 1.7 % | |
| 8807 90 90 | Other(127) | 2.7 % |
- (127) Duty temporarily suspended, on an autonomous basis, in respect of goods intended to be fitted in heavier-than-air aircraft imported duty-free or built within the European Union. This suspension of duty is subject to compliance with the formalities and conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1; ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
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