European Union tariff, chapter 88: Aircraft, spacecraft, and parts thereof
Last updated
Key facts
- National lines
- 69
- Subheadings
- 26
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 88: Aircraft, spacecraft, and parts thereof
Summary
The European Union tariff has 69 national lines in HS chapter 88 (aircraft, spacecraft, and parts thereof), under 26 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 69 national lines in HS chapter 88 (aircraft, spacecraft, and parts thereof), under 26 subheadings in 6 headings.
88.01 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
- 8801.00Balloons and dirigibles; gliders, hang gliders and other non- powered aircraft4 lines
88.02 Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- 8802.11Helicopters: Of an unladen weight not exceeding 2,000kg2 lines
- 8802.12Helicopters: Of an unladen weight exceeding 2,000kg2 lines
- 8802.20Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg2 lines
- 8802.30Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg2 lines
- 8802.40Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg2 lines
- 8802.60Spacecraft (including satellites) and suborbital and spacecraft launch vehicles3 lines
88.04 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
- 8804.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto1 line
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
88.06 Unmanned aircraft
- 8806.10Designed for the carriage of passengers4 lines
- 8806.21Other, for remote-controlled flight only: With maximum take-off weight not more than 250g3 lines
- 8806.22Other, for remote-controlled flight only: With maximum take-off weight more than 250g but not more than 7kg3 lines
- 8806.23Other, for remote-controlled flight only: With maximum take-off weight more than 7kg but not more than 25kg2 lines
- 8806.24Other, for remote-controlled flight only: With maximum take-off weight more than 25kg but not more than 150kg2 lines
- 8806.29Other, for remote-controlled flight only: Other4 lines
- 8806.91Other: With maximum take-off weight not more than 250g2 lines
- 8806.92Other: With maximum take-off weight more than 250g but not more than 7kg2 lines
- 8806.93Other: With maximum take-off weight more than 7kg but not more than 25kg2 lines
- 8806.94Other: With maximum take-off weight more than 25kg but not more than 150kg2 lines
- 8806.99Other: Other4 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 88 are live on border.bot for the United States (67 lines, also used by 1 other country).
- United States67 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 88?
The European Union tariff has 69 national lines in HS chapter 88 (aircraft, spacecraft, and parts thereof), under 26 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.