Aircraft, spacecraft, and parts thereof

BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT

Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:

OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806

Of an unladen weight not exceeding 2,000 kg.

Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.

Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.

Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto :

Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof

Rotochutes; parts and accessories thereof

AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES

Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof :

Part of aircraft launching gear and deck- arrestor or similar gear

With maximum take-off weight not more than 250 g

With maximum take-off weight more than 250 g but not more than 7 kg

With maximum take-off weight more than 7 kg but not more than 25 kg

With maximum take-off weight more than 25 kg but not more than 150 kg

PARTS OF GOODS OF HEADING 8801, 8802 OR 8806

Other parts of aeroplanes, helicopters or unmanned aircraft

Other EXEMPTION NOTIFICATIONS Exemption to parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme: [Notfn. No. 23/2016-Cus. dt. 1.3.2016,] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue) No. 72/94-Customs, dated the 1st March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 184 (E) dated the 1stMarch, 1994, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme, from so much of duty of customs leviable thereon, as is in excess of the duty of customs which would be leviable if the value of the said parts were made up of the Standard Exchange Cost, insurance and freight charges both ways subject to the following conditions, namely:- (i) such parts have been repaired or overhauled or are being imported for repair or overhaul and are not new parts; (ii) the importer and the exporter have entered into a Standard Exchange Agreement; (iii) the importer is registered with the Director General of Civil Aviation; (iv) the Standard Exchange Cost charged by the exporter or importer is final; (v) no drawback of duty has been claimed or shall be claimed in respect of parts of aircraft exported or imported for repair or overhaul under the said Standard Exchange Agreement; and (vi) the importer, at the time of clearance, produces a certificate from the exporter, - (a) that the imported parts have been supplied from a pool of repaired or overhauled parts maintained under the Standard Exchange Scheme and such parts are not new parts and; that the Standard Exchange Cost charged for repair or overhaul is final; or (b) that the parts have been sentto the importer under Standard Exchange Scheme for repair or overhaul and such parts are not new parts. Explanation - For the purposes of this notification,- (1) "Standard Exchange Scheme" means a scheme under which the exporter of a repaired or overhauled aircraft part;or an importer of anaircraft part for repair or overhaul , agree to supply a repaired or overhauled part in exchange of such part ; (2) "Standard Exchange Agreement" means an agreement made under Standard Exchange Scheme; (3) "Standard Exchange Cost" means the cost of repair or overhaul charged by the exporter or importer of the aircraft part under Standard Exchange Scheme, which also includes charges for materials, if any, used for such repair or overhaul. 2. Nothing contained in this notification shall have effect after the 1[31stMarch, 2029]. 1 Substitued by Notification No. 38/2024. Dated 23.07.2024.

Chapter 88

Headings, subheadings & tariff items

Using HSN codes from Chapter 88

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