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Heading · Chapter 88 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8802Aircraft, spacecraft, and parts thereof: other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05

Customs duty
2.5% to 10%
6 tariff items
GST now
5% or 40%
depending on the goods
Import policy
Restricted
Export policy
Free
Unit
units
Duty in China
0% to 4%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8802 11 00Of an unladen weight not exceeding 2,000 kg.2.5%5% or 40%units
8802 12 00Of an unladen weight exceeding 2,000 kg.2.5%5% or 40%units
8802 20 00Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.2.5%5% or 40%units
8802 30 00Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.2.5%5% or 40%units
8802 40 00Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.2.5%5% or 40%units
8802 60 00Spacecraft (including satellites) and suborbital - and spacecraft launch vehicles10%0%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 2.5% to 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Restricted: 6 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 40%, depending on the goods.
  • Until 21 September 2025 5% or 28%, depending on the goods.
  • Change: Changed.
  • No compensation cess.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 463Other aircraft (for example, helicopters, aeroplanes), other than for personal use5%
9/2025-Integrated Tax (Rate)Schedule III, S.No. 9Aircrafts for personal use40%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 462Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 40%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8802Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles1.7%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 6 tariff items

China: the same goods (8802)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 10 expired under 8802. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8802.11.00.00Helicopters of an unladen weight ≤ 2,000 kg空载重量≤2吨的直升机1.3%APTA rate, with an APTA certificate of origin2%13%13%O
8802.12.10.00Helicopters of an unladen weight > 2 tonnes but ≤ 7 tonnes2吨<空载重量≤7吨的直升机1.3%APTA rate, with an APTA certificate of origin2%13%13%O
8802.12.20.00Helicopters of an unladen weight > 7,000 kg空载重量>7吨的直升机1.3%APTA rate, with an APTA certificate of origin2%13%13%O
8802.30.00.00Aircraft, of an unladen weight exceeding 2 tonnes but not exceeding 15 tonnes2吨<空载重量≤15吨的飞机及其他航空器4%MFN rate (no APTA concession on this line)4%13%13%O
8802.40.10.00Aeroplanes and other aircraft, of an unladen weight > 15 t but <= 45 t15吨<空载重量≤45吨的飞机及其他航空器3.5%APTA rate, with an APTA certificate of origin5%13%13%O
8802.40.20.00Aeroplanes and other aircraft, of an unladen weight exceeding 45 tonnes空载重量>45吨的飞机及其他航空器0.7%APTA rate, with an APTA certificate of origin1%13%13%O
8802.60.00.10Telecommunication satellites通信卫星0%MFN rate (no APTA concession on this line)0%13%13%None
8802.60.00.90Spacecraft and spacecraft launch vehicles航天器及其运载工具2%MFN rate (no APTA concession on this line)2%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8801Balloons and dirigibles, gliders, hand gliders and other non-powered aircraftOne level upChapter 88Aircraft, spacecraft, and parts thereofNext8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.

Heading 8802: Aircraft, spacecraft, and parts thereof: other aircraft (for example,… — duty, GST and import rules | SCM INSIGHTS