Chapter 88 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 8801 |
Balloons and dirigibles, gliders, hang 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% | - | IGST: 18% |
| 8801 00 20 | ---Balloons | u | 10% | - | IGST: 18% |
| 8801 00 90 | ---Other | u | 10% | - | IGST: 18% |
| 8802 |
1[OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806] old[Other aircraft, except unmanned aircraft of heading 88.06 (for example, helicopters, aeroplanes);] spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
||||
| - Helicopters : | |||||
| 8802 11 00 | -- Of an unladen weight not exceeding 2,000 kg | u |
1[2.5%] old[10%] |
- |
BCD: See
Extract BCD: See Notifications for specified countries IGST: See Extract |
| 8802 12 00 | -- Of an unladen weight exceeding 2,000 K.g | u |
1[2.5%] old[10%] |
- |
BCD: See
Notification BCD: See Notifications for specified countries IGST: See Extract |
| 8802 20 00 | - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg | u | 3% | - |
BCD: See
Notification BCD: See Notifications for specified countries IGST: See Extract |
| 8802 30 00 | - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg but not exceeding 15,000 kg | u | 3% | - |
BCD: See
Notification BCD: See Notifications for specified countries IGST: See Extract |
| 8802 40 00 | - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg | u | 3% | - |
BCD: See
Notification BCD: See Notifications for specified countries IGST: See Extract |
| 8802 60 00 | - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | u | 10% | - |
BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: See Extract |
| 8803 | 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 | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8804 00 20 | -- Rotochutes; parts and accessories thereof | u | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 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 | 10% | - | IGST: 18% |
| 8805 10 20 | -- Deck arrestor or similar gear | u | 10% | - |
BCD: NIL IGST: 18% |
| 8805 10 30 | -- Parts of aircraft launching gear and deck arrestor or similar gear | u | 10% | - | IGST: 18% |
| - Ground flying trainers and parts thereof : | |||||
| 8805 21 00 | -- Air combat simulators and parts thereof | u | 10% | - | IGST: 18% |
| 8805 29 00 | -- Other | u | 10% | - | IGST: 18% |
| 8806 |
Unmanned aircraft |
||||
| 8806 10 00 | - Designed for the carriage of passengers | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| - Other, for remote-controlled flight only: | |||||
| 8806 21 00 | - With maximum take-off weight not more than 250 g | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 22 00 | - With maximum take-off weight more than 250 g but not more than 7 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 23 00 | - With maximum take-off weight more than 7 kg but not more than 25 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 24 00 | -- With maximum take-off weight more than 25 kg but not more than 150 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 29 00 | - Other | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| - Other | |||||
| 8806 91 00 | - With maximum take-off weight not more than 250 g | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 92 00 | - With maximum take-off weight more than 250 g but not more than 7 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 93 00 | -- With maximum take-off weight more than 7 kg but not more than 25 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 94 00 | -- With maximum take-off weight more than 25 kg but not more than 150 kg | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8806 99 00 | - Other | u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 8807 |
Parts of goods of heading 8801, 8802 or 8806 |
||||
| 8807 10 00 | - Propellers and rotors and parts thereof | u |
1[2.5%] old[3%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: See Extract |
| 8807 20 00 | - Under-carriages and parts thereof | u |
1[2.5%] old[3%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: See Extract |
| 8807 30 00 | - Other parts of 1[aeroplanes] old[airplanes], helicopters or unmanned aircraft | u |
1[2.5%] old[3%] |
- |
BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 5% |
| 8807 90 00 | - Other | u | 10% | - |
BCD:
NIL
condition IGST: 5% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.
1. (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)
2. 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)
3. 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)
4. 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)
5. (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)
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)