🗂️第88章：Aircraft, spacecraft and their parts
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 8801001000 | Gliders and hang gliders | 3% | 13 | - |
| 8801009010 | Balloons and dirigibles; and other non-powered aircraft (excluding gliders) | 3% | 13 | - |
| 8801009090 | Balloons,other dirigibles and non-powered aircraft (excluding gliders) | 3% | 13 | - |
| 8802110000 | Helicopters, of an unladen weight not exceeding 2000kg | 2% | 0 | 13 |
| 8802110010 | Unmanned helicopters with an air cargo weight not exceeding 2 tonnes | 2% | 17.00 | 17.00 |
| 8802110090 | Other helicopters with an unladen weight not exceeding 2 tonnes | 2% | 17.00 | 17.00 |
| 8802121000 | Helicopters of an unladen weight exceeding 2000 kg but not exceeding 7000 kg | 2% | 13 | - |
| 8802122000 | Helicopters of an unladen weight exceeding 7000 kg | 2% | 13 | - |
| 8802200000 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2000kg | 5% | 0 | 13 |
| 8802200011 | Unmanned aerial vehicles with a payload weight of less than 2 tonnes | 5% | 17.00 | 17.00 |
| 8802200019 | Other drones | 5% | 17.00 | 17.00 |
| 8802200090 | Other small aircraft and other aircraft | 5% | 17.00 | 17.00 |
| 8802300000 | Aeroplanes and other aircraft, of an unladen weight exceeding 2000 kg but not exceeding 15000 kg | 4% | 13 | - |
| 8802401000 | Aeroplanes and other aircraft, of an unladen weight exceeding 15000 kg but not exceeding 45000 kg | 5% | 13 | - |
| 8802402000 | Aeroplanes and other aircraft of an unladen weight exceeding 45000 kg | 1% | 13 | - |
| 8802600010 | Communication satellite | 0% | 13 | - |
| 8802600090 | Spacecraft(including satellites,other than communication satellite)and suborbital and spacecraft launch vehicles | 2% | 13 | - |
| 8803100000 | Aircraft with thrusters, horizontal propellers and parts | 1% | 17.00 | 17.00 |
| 8803200000 | Aircraft with take-off and landing racks and parts | 1% | 17.00 | 17.00 |
| 8803300000 | Other parts for aircraft and helicopters | 1% | 17.00 | 17.00 |
| 8803900010 | Bi-object-controlled rockets and their components | 0% | 17.00 | 17.00 |
| 8803900090 | Other unnamed aircraft, spacecraft parts | 0% | 17.00 | 17.00 |
| 8804000000 | Parachutes(including dirigible parachutes and paragliders)and rotochutes; parts thereof and accessories thereto | 2% | 13 | - |
| 8805100000 | Aircraft launching gear and parts thereof;deck-arrestor or similar gear and parts thereof | 1.5% | 13 | - |
| 8805210000 | Air combat simulators and parts thereof | 0% | 13 | - |
| 8805290000 | Other ground flying trainers and parts thereof | 0% | 13 | - |
| 8806100010 | Dual-use controlled unmanned aircraft designed for passenger transportation | 0% | 0 | 0 |
| 8806100090 | Other unmanned aerial vehicles designed for passenger transport | 0% | 0 | 0 |
| 8806211010 | Unmanned aerial vehicle (UAV) with a maximum take-off weight ≤ 250 g for remotely operated flight only | 0% | 0 | 13 |
| 8806211090 | Other unmanned aerial vehicles with a maximum take-off weight ≤ 250 g for remotely operated flights only | 0% | 0 | 13 |
| 8806219000 | Other unmanned aerial vehicles with a maximum take-off weight ≤ 250 g for remotely operated flights only | 3.5% | 0 | 13 |
| 8806221011 | Dual-use controlled-flight unmanned aerial vehicle (UAV) with a maximum take-off weight ≤ 7 kg and a maximum take-off weight ≤ 250 g using remote control only | 0% | 0 | 0 |
| 8806221019 | Other remotely operated unmanned aerial vehicles with a maximum take-off weight ≤ 7 kg | 0% | 0 | 0 |
| 8806221090 | Other remotely operated unmanned aerial vehicle (UAV) with a maximum take-off weight ≤ 7 kg | 0% | 0 | 13 |
| 8806229010 | Other unmanned aerial vehicles of 250 kg < maximum take-off weight ≤ 7 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806229090 | Other unmanned aerial vehicles of 250 kg < maximum take-off weight ≤ 7 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806231011 | Dual-use controlled-flight unmanned aerial vehicle of 7 kg < maximum take-off weight ≤ 25 kg using remote control only | 0% | 0 | 0 |
| 8806231019 | Other remotely operated unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg | 0% | 0 | 0 |
| 8806231090 | Other remotely operated unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg | 0% | 0 | 13 |
| 8806239010 | Other unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806239090 | Other unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806241011 | Dual-use object control flying drone with 25 kg < maximum take-off weight ≤ 150 kg for remote-controlled flight only | 0% | 0 | 0 |
| 8806241019 | Other remotely operated unmanned aerial vehicles with a maximum take-off weight ≤ 150 kg | 0% | 0 | 0 |
| 8806241090 | Other remotely operated unmanned aerial vehicles of 25 kg < maximum take-off weight ≤ 150 kg | 0% | 0 | 13 |
| 8806249010 | Other unmanned aerial vehicles of 25 kg < maximum take-off weight ≤ 150 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806249090 | Other unmanned aerial vehicles of 25 kg < maximum take-off weight ≤ 150 kg operated by remote control only | 3.5% | 0 | 13 |
| 8806291011 | Dual-use object control drone with maximum take-off weight > 150 kg for remote-controlled flight only | 0% | 0 | 0 |
| 8806291019 | Other take-off drones with a maximum take-off weight > 150 kg using remote control only | 0% | 0 | 0 |
| 8806291090 | Other unmanned aerial vehicles with a maximum take-off weight > 150 kg using remote control only | 0% | 0 | 13 |
| 8806299010 | Other unmanned aerial vehicles with a maximum take-off weight > 150 kg operated solely by remote control | 3% | 0 | 13 |
| 8806299090 | Other unmanned aerial vehicles with a maximum take-off weight > 150 kg operated solely by remote control | 3% | 0 | 13 |
| 8806911010 | Other tarmac drones with a maximum take-off weight ≤ 250 g | 0% | 0 | 13 |
| 8806911090 | Other Other unmanned aerial vehicle with a maximum take-off weight ≤ 250 g | 0% | 0 | 13 |
| 8806919000 | Other unmanned aerial vehicles of a maximum take-off weight ≤ 250 g | 3.5% | 0 | 13 |
| 8806921011 | Other dual-use air-traffic control drones with a maximum take-off weight ≤ 7 kg < 250 g | 0% | 0 | 0 |
| 8806921019 | Other unmanned aerial vehicle (UAV) with a maximum take-off weight ≤ 7 kg | 0% | 0 | 0 |
| 8806921090 | Other other 250 g < maximum take-off weight ≤ 7 kg | 0% | 0 | 13 |
| 8806929010 | Other unmanned aerial vehicles with a maximum take-off weight ≤ 7 kg | 3.5% | 0 | 13 |
| 8806929090 | Other unmanned aerial vehicles with a maximum take-off weight ≤ 7 kg | 3.5% | 0 | 13 |
| 8806931011 | Other dual-use air-traffic control drones of 7 kg < maximum take-off weight ≤ 25 kg | 0% | 0 | 0 |
| 8806931019 | Other take-off drones of 7 kg < maximum take-off weight ≤ 25 kg | 0% | 0 | 0 |
| 8806931090 | Other take-off drones of 7 kg < maximum take-off weight ≤ 25 kg | 0% | 0 | 13 |
| 8806939010 | Other unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg | 3.5% | 0 | 13 |
| 8806939090 | Other unmanned aerial vehicles of 7 kg < maximum take-off weight ≤ 25 kg | 3.5% | 0 | 13 |
| 8806941011 | Other dual-use control-command drones of 25 kg < maximum take-off weight ≤ 150 kg | 0% | 0 | 0 |
| 8806941019 | Other take-off drones with a maximum take-off weight ≤ 150 kg | 0% | 0 | 0 |
| 8806941090 | Other unmanned aerial vehicle of 25 kg < maximum take-off weight ≤ 150 kg | 0% | 0 | 13 |
| 8806949010 | Other unmanned aerial vehicles of 25 kg < maximum take-off weight ≤ 150 kg | 3.5% | 0 | 13 |
| 8806949090 | Other unmanned aerial vehicles of 25 kg < maximum take-off weight ≤ 150 kg | 3.5% | 0 | 13 |
| 8806990010 | Other unmanned aerial vehicles with a maximum take-off weight > 150 kg | 3% | 0 | 13 |
| 8806990090 | Other unmanned aerial vehicles with a maximum take-off weight > 150 kg | 3% | 0 | 13 |
| 8807100000 | Propeller and rotors and parts of goods in heading 88.01, 88.02 and 88.06 | 1% | 0 | 13 |
| 8807200000 | Under carriages and parts of goods in heading 88.01, 88.02 and 88.06 | 1% | 0 | 13 |
| 8807300000 | Other parts of airplanes, helicopters or unmanned aircraft | 1% | 0 | 13 |
| 8807900010 | Rockets and their components for dual-use item control | 0% | 0 | 13 |
| 8807900090 | Other unlisted aircraft and spacecraft parts (for the goods listed in tariff item 88.01 or 88.02) | 0% | 0 | 13 |