AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

Chapter 88 of the Combined Nomenclature covers aircraft, spacecraft and their parts. The chapter includes: balloons and dirigibles, gliders and hang gliders (8801), helicopters and aeroplanes (8802), parts for balloons, dirigibles, gliders, aeroplanes and helicopters (8803), parachutes, including steerable parachutes, and rotochutes, and their parts and accessories (8804), aircraft launching gear, deck-arrestor gear and similar equipment, ground flying trainers (8805), as well as unmanned aircraft, i.e. drones (8806), and spacecraft, including satellites, and launch vehicles (8807). The import of aircraft into the EU is subject to detailed aviation regulations, including EASA (European Union Aviation Safety Agency) certification requirements. The aviation industry is a strategic sector of the European economy, and trade in aircraft and their parts constitutes a significant item in the EU trade balance. Unmanned aircraft (drones) have become a significant import category in recent years, subject to additional regulations concerning safety and data protection.

Customs duty rates on aircraft under Chapter 88 vary. Helicopters and aeroplanes (8802) with an unladen weight not exceeding 2000 kg are subject to duties of 2.7-5.5%, while large passenger aircraft may benefit from zero rates under international agreements. Parts for aircraft (8803) carry rates of 2.7-3.7%. Parachutes carry a 2.7% rate. Drones (8806) are subject to rates depending on their weight and intended use. Spacecraft and satellites generally benefit from zero rates. Aviation trade between the EU and the USA has been subject to WTO disputes concerning subsidies to Airbus and Boeing.

When classifying aircraft, the key factors are the type of construction (aeroplane, helicopter, drone), unladen weight and intended purpose (civil, military). Drones are classified under the new heading 8806 introduced into the HS. Parts for aircraft are classified under 8803, provided they are intended solely or principally for aviation use. Ground flying trainers are classified under 8805, not as simulators under Chapter 90. Model aircraft intended for play are classified under Chapter 95.