Customs Tariff 2023-24 - Section 17 - Chapter 88 - Aircraft, spacecraft, and parts thereof

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
8801	BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT
8801 00	- Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
8801 00 10	--- Gliders and hang gliders	u		10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8801 00 20	--- Balloons	u	Restricted	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8801 00 90	--- Other	u	Restricted	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8802	OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806
	- Helicopters :
8802 11 00	-- Of an unladen weight not exceeding 2,000 kg.	u	Restricted	2.5%	-	BCD: Nil^3,6,8 /2.5%⁸ IGST: 5%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 1.4% Japan: Nil Malaysia: Nil SAFTA: 5%
8802 12 00	-- Of an unladen weight exceeding 2,000 kg.	u	Restricted	2.5%	-	BCD: Nil^3,6,8 /2.5%⁸ IGST: 5%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 1.4% Japan: Nil Malaysia: Nil SAFTA: 5%
8802 20 00	- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.	u	Restricted	2.5%	-	BCD: 2.5% IGST: 5%/28% AIDC: 0.5% CESS: 3% SWS: NIL	Korea: Nil Singapore: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8802 30 00	- Aeroplanes and other aircraft, of an unladen - Aeroplanes and other aircraft, of an unladen	u	Restricted	2.5%	-	BCD: 2.5% IGST: 5%/28% AIDC: 0.5% CESS: 3% SWS: NIL	Korea: Nil Singapore: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8802 40 00	- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.	u	Restricted	2.5%	-	BCD: 2.5% IGST: 5%/28% AIDC: 0.5% CESS: 3% SWS: NIL	Korea: Nil Singapore: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8802 60 00	- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	u	Restricted	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: NIL CESS: 3%	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8803	PARTS OF GOODS OF HEADING 8801 OR 8802
8803 10 00	Omitted
8803 20 00	Omitted
8803 30 00	Omitted
8803 90 00	Omitted
8804	PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
8804 00	- Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto :
8804 00 10	--- Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	Mauritius: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8804 00 20	--- Rotochutes; parts and accessories thereof	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	Mauritius: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8805	AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
8805 10	- Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof
8805 10 10	--- Aircraft launching gear	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8805 10 20	--- Deck arrestor or similar gear	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8805 10 30	--- Part of aircraft launching gear and deck-arrestor or similar gear	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Ground flying trainers and parts thereof :
8805 21 00	-- Air combat simulators and parts thereof	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8805 29 00	-- Other	u	Free	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8806	UNMANNED AIRCRAFT
8806 10 00	- Designed for the carriage of passengers	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
	- Other, for remote-controlled flight only:
8806 21 00	-- With maximum take-off weight not more than 250 g	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 22 00	-- With maximum take-off weight more than 250 g but not more than 7 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 23 00	-- With maximum take-off weight more than 7 kg but not more than 25 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 24 00	-- With maximum take-off weight more than 25 kg but not more than 150 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 29 00	-- Other	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
	- Other:
8806 91 00	-- With maximum take-off weight not more than 250 g	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 92 00	-- With maximum take-off weight more than 250 g but not more than 7 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 93 00	-- With maximum take-off weight more than 7 kg but not more than 25 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 94 00	-- With maximum take-off weight more than 25 kg but not more than 150 kg	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8806 99 00	-- Other	u	Prohibited	10%	-	BCD: Nil^1,2,5 /5%⁹ IGST: 5%/18%/28% CESS: 3%	Korea: Nil Singapore: Nil Australia: 5.7% Japan: Nil Malaysia: Nil SAFTA: 5%
8807	PARTS OF GOODS OF HEADING 8801, 8802 OR 8806
8807 10 00	- Propellers and rotors and parts thereof	kg.	Free	2.5%	-	BCD: Nil⁴ IGST: 5%/18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8807 20 00	- Under-carriages and parts thereof	kg.	Free	2.5%	-	BCD: Nil⁴ IGST: 5%/18%	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8807 30 00	- Other parts of aeroplanes, helicopters or unmanned aircraft	kg.	Free	2.5%	-	BCD: Nil⁴ IGST: 5%/18%	Korea: Nil Singapore: Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
8807 90 00	- Other	kg.	Free	10%	-	BCD: Nil⁴ IGST: 5%/18%	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft.
Explanation. - Parts of aero planes, gliders, helicopters or simulators of aircraft" shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts. (Vide:- Notification No.50/2017-Condition No- 74)

3. (a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and
(b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period. (Vide:- Notification No.50/2017-Condition No- 76)

4. If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling. (Vide:- Notification No.50/2017-Condition No- 77)

5. If the importer, at the time of import,-
(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967;
(ii) gives an undertaking to the effect that the ground equipment, covered under item (b) of column (3) of S.No.539 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. (Vide:- Notification No.50/2017-Condition No- 78)

6. If, -
(i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry.
Explanation.- For the purposes of this entry,
(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operation;
(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and
(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers. (Vide:- Notification No.50/2017-Condition No- 79)

7. If,-
(a) the aircraft is imported by,-
(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or
(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and
(b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and
(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification;
b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation.
(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :-
a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and
b. the said aircraft shall not be sold or transferred to any other entity (Vide:- Notification No.50/2017-Condition No- 80)

8. (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and
b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification.
Explanation.-
(1) for the purposes of this entry,-
(a) ‘operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;
(b) ‘non-scheduled (passenger) services’ means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.
(c) ‘non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’, for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:
2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty. (Vide:- Notification No.50/2017-Condition No- 81)

9. If the importer, at the time of import, produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods specified in column (3) of S. No. 539A of the Table, are required for launch vehicles, and satellites and payloads. (Vide:- Notification No.50/2017-Condition No- 107)