# European Union tariff lines under HS 8804.00

> The European Union tariff splits HS 8804.00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto) into 1 national line: 8804 00 00 00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto). The general (MFN) duty is 2.7% on this line.

Source: https://border.bot/countries/european-union/hs-codes/880400
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 88](https://border.bot/countries/european-union/hs-codes/88) / [8804.00](https://border.bot/countries/european-union/hs-codes/880400)

## Key facts

- HS subheading: [8804.00](https://border.bot/hs-codes/880400)
- Duty (MFN): 2.7%
- National lines: 1
- 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](https://border.bot/countries/european-union)
- Chapter: 88: Aircraft, spacecraft, and parts thereof

## European Union lines under 8804.00

The European Union tariff splits HS 8804.00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto) into 1 national line: 8804 00 00 00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto).

The general (MFN) duty is 2.7% on this line.

- [8804 00 00 00](https://border.bot/countries/european-union/hs-codes/8804000000) Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. Duty (MFN): 2.7%

## 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 8804.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/880400): 1 line, used by 1 other country
- [The Harmonized System text for 8804.00](https://border.bot/hs-codes/880400)

- Previous subheading: [8802.60](https://border.bot/countries/european-union/hs-codes/880260) Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- Next subheading: [8805.10](https://border.bot/countries/european-union/hs-codes/880510) Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8804.00?

The European Union tariff splits HS 8804.00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto) into 1 national line: 8804 00 00 00 (parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto).

### What is the duty on HS 8804.00 in the European Union?

The general (MFN) duty is 2.7% on this line.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/880400.json