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Section XVII › Chapter 88

Chapter 88
Aircraft, Spacecraft, and Parts Thereof

Aircraft, Spacecraft, and Parts Thereof

Notes

1.

For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than those of heading 88.01, 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 the flight.

The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 95.03).

Subheading Notes

1.

For the purpose of subheadings 8802.11 to 8802.40, the expression "unladen mass" means the mass of the machine in normal flying order, excluding the mass 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.

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
8801.004Balloons and dirigibles; gliders, hang gliders and other non-powered aircraftufreefreefreefreefreefree
88.02Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles:
8802.1Helicopters:
8802.119Of an unladen mass not exceeding 2 000 kgufreefreefreefreefreefree
8802.125Of an unladen mass exceeding 2 000 kgufreefreefreefreefreefree
8802.207Aeroplanes and other aircraft, of an unladen mass not exceeding 2 000 kgufreefreefreefreefreefree
8802.301Aeroplanes and other aircraft, of an unladen mass exceeding 2 000 kg but not exceeding 15 000 kgufreefreefreefreefreefree
8802.406Aeroplanes and other aircraft, of an unladen mass exceeding 15 000 kgufreefreefreefreefreefree
8802.605Spacecraft (including satellites) and suborbital and spacecraft launch vehiclesufreefreefreefreefreefree
8804.005Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories theretokgfreefreefreefreefreefree
88.05Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles:
8805.103Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereofkgfreefreefreefreefreefree
8805.2Ground flying trainers and parts thereof:
8805.214Air combat simulators and parts thereofkgfreefreefreefreefreefree
8805.295Otherkgfreefreefreefreefreefree
88.06Unmanned aircraft:
8806.107Designed for the carriage of passengersufreefreefreefreefreefree
8806.2Other, for remote-controlled flight only:
8806.218With maximum take-off mass not more than 250 gufreefreefreefreefreefree
8806.224With a maximum take-off mass more than 250 g but not more than 7 kgufreefreefreefreefreefree
8806.230With maximum take-off mass of more than 7 kg or more but not more than 25 kgufreefreefreefreefreefree
8806.247With a maximum take-off mass of more than 25 kg but not more than 150 kgufreefreefreefreefreefree
8806.299Otherufreefreefreefreefreefree
8806.9Other:
8806.912With a maximum take-off mass not more than 250 gufreefreefreefreefreefree
8806.926With a maximum take-off mass of more than 250 g but not more than 7 kgufreefreefreefreefreefree
8806.932With maximum take-off mass more than 7 kg but not more than 25 kgufreefreefreefreefreefree
8806.949With maximum take-off mass of more than 25 kg but not more than 150 kgufreefreefreefreefreefree
8806.990Otherufreefreefreefreefreefree
88.07Parts of goods of heading 88.01, 88.02 or 88.06:
8807.100Propellers and rotors and parts thereofufreefreefreefreefreefree
8807.205Under-carriage and part thereofufreefreefreefreefreefree
8807.305Under parts of aeroplanes, helicopters or unmanned aircraftufreefreefreefreefreefree
8807.907Otherufreefreefreefreefreefree

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