Indian ITC-HS · Section XVII
Chapter 88
Aircraft, spacecraft, and parts thereof
7 Headings30 Subheadings35 Tariff Items
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Showing each item's best available FTA rate beside its MFN baseline.
Headings, subheadings & tariff items
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88021100Of an unladen weight not exceeding 2,000 kg.MFN 2.5%→0%88021200Of an unladen weight exceeding 2,000 kg.MFN 2.5%→0%88022000Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.MFN 2.5%→0%88023000Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.MFN 2.5%→0%88024000Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.MFN 2.5%→0%88026000Spacecraft (including satellites) and suborbital and spacecraft launch vehiclesMFN 10%→0%
88061000Designed for the carriage of passengersMFN 10%→0%88062100With maximum take-off weight not more than 250 gMFN 10%→0%88062200With maximum take-off weight more than 250 g but not more than 7 kgMFN 10%→0%88062300With maximum take-off weight more than 7 kg but not more than 25 kgMFN 10%→0%88062400With maximum take-off weight more than 25 kg but not more than 150 kgMFN 10%→0%88062900OtherMFN 10%→0%88069100With maximum take-off weight not more than 250 gMFN 10%→0%88069200With maximum take-off weight more than 250 g but not more than 7 kgMFN 10%→0%88069300With maximum take-off weight more than 7 kg but not more than 25 kgMFN 10%→0%88069400With maximum take-off weight more than 25 kg but not more than 150 kgMFN 10%→0%88069900Other ___MFN 10%→0%
88071000Propellers and rotors and parts thereofMFN 2.5%→0%88072000Under-carriages and parts thereofMFN 2.5%→0%88073000Other parts of aeroplanes, helicopters or unmanned aircraft88079000Other 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.MFN 10%→0%
All tariff codes in Chapter 88
Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.
8801BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT
8802OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806
- 88021100Of an unladen weight not exceeding 2,000 kg.
- 88021200Of an unladen weight exceeding 2,000 kg.
- 88022000Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.
- 88023000Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.
- 88024000Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.
- 88026000Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
8803PARTS OF GOODS OF HEADING 8801 OR 8802
8804PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
8805AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
8806UNMANNED AIRCRAFT
- 88061000Designed for the carriage of passengers
- 88062100With maximum take-off weight not more than 250 g
- 88062200With maximum take-off weight more than 250 g but not more than 7 kg
- 88062300With maximum take-off weight more than 7 kg but not more than 25 kg
- 88062400With maximum take-off weight more than 25 kg but not more than 150 kg
- 88062900Other
- 88069100With maximum take-off weight not more than 250 g
- 88069200With maximum take-off weight more than 250 g but not more than 7 kg
- 88069300With maximum take-off weight more than 7 kg but not more than 25 kg
- 88069400With maximum take-off weight more than 25 kg but not more than 150 kg
- 88069900Other ___
8807PARTS OF GOODS OF HEADING 8801, 8802 OR 8806
- 88071000Propellers and rotors and parts thereof
- 88072000Under-carriages and parts thereof
- 88073000Other parts of aeroplanes, helicopters or unmanned aircraft
- 88079000Other 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.
Using HSN codes from Chapter 88
- Expand a heading to see every 6-digit subheading and 8-digit tariff item underneath. Unit of measure and standard duty are shown once per 4-digit heading.
- The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
- For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.
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