Tariff item · Chapter 88 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8802 20 00Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.
Aircraft, spacecraft, and parts thereof › Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05
- Customs duty
- 2.5%
- Tariff rate
- GST now
- 5% or 40%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Free
- Unit
- units
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 2.5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD |
| Integrated GST (IGST) | 5% or 40% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS))
- Restricted.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16A of 11/2021-Customs (All goods covered under S. No. 344 of TABLE I of notification No. 45/2025-Customs: 0.5%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
- 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 58 of 11/2018-Customs (All goods covered under S. No. 344 of TABLE I of 45/2025-Customs: Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 40%, depending on the goods.
- Until 21 September 2025 5% or 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 463 | Other aircraft (for example, helicopters, aeroplanes), other than for personal use | 5% |
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 9 | Aircrafts for personal use | 40% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 462 | Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 40% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8802 | Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 1.7% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8802 20, and China's below.
China: the same goods (8802 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 0 in force and 5 expired under 8802 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
8802.20.00Aircraft, unladen weight ≤ 2000 kg
8802.20.00.10Unmanned aircraft (unladen weight < 2 tons)无人驾驶航空飞行器(空载重量小于2吨 )Expired
Unladen weight < 2 tonnes空载重量小于2吨
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.5%
- Georgia
- 0%
- Mauritius
- 0%
8802.20.00.11Unmanned aircraft, of an unladen weight <= 2 tons空载重量小于等于2吨的无人驾驶航空飞行器Expired
- Unit
- aircraft / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
Licences and certificates
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
None.
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Use用途
- 5.Type类型
- 6.Unladen weight空载重量
- 7.Brand [Chinese and foreign names]品牌[中文及外文名称]
- 8.Model型号
- 9.Business jet, specify公务机请注明
- 10.CAAC registration No.民航局注册号
- 11.Aircraft factory serial number [S/N]飞机出厂序列号[S/N,即SERIALNUMBER]
- 12.Used aircraft, specify and declare original manufacturing date旧飞机请注明并申报飞机原生产日期
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8802200011101Unmanned aerial vehicles (UAVs) with an empty weight <= 2 tons (dual-use export controlled) (aircraft)空载重量小于等于2吨的无人驾驶航空飞行器(两用物项出口管制的)(飞机)
- 8802200011102Unmanned aerial vehicles of an unladen weight ≤2 tons (dual-use export controlled) (spacecraft)空载重量小于等于2吨的无人驾驶航空飞行器(两用物项出口管制的)(航天器)
8802.20.00.12Complete unmanned aerial vehicles capable of delivering a payload of over 500 kg to a range of over 300 km能把500千克以上有效载荷投掷到300千米以上完整的无人驾驶航空飞行器Expired
- Unit
- aircraft / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
Licences and certificates
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
None.
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Use用途
- 5.Type类型
- 6.Unladen weight空载重量
- 7.Brand [Chinese and foreign names]品牌[中文及外文名称]
- 8.Model型号
- 9.Business jet, specify公务机请注明
- 10.CAAC registration No.民航局注册号
- 11.Aircraft factory serial number [S/N]飞机出厂序列号[S/N,即SERIALNUMBER]
- 12.Used aircraft, specify and declare original manufacturing date旧飞机请注明并申报飞机原生产日期
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.5%
- Georgia
- 0%
- Mauritius
- 0%
8802.20.00.19Other unmanned aircraft其他无人驾驶航空飞行器Expired
- Unit
- aircraft / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
Licences and certificates
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
None.
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Use用途
- 5.Type类型
- 6.Unladen weight空载重量
- 7.Brand [Chinese and foreign names]品牌[中文及外文名称]
- 8.Model型号
- 9.Business jet, specify公务机请注明
- 10.CAAC registration No.民航局注册号
- 11.Aircraft factory serial number [S/N]飞机出厂序列号[S/N,即SERIALNUMBER]
- 12.Used aircraft, specify and declare original manufacturing date旧飞机请注明并申报飞机原生产日期
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8802200019101Other unmanned aerial vehicles (unladen weight <= 2 tons) (aircraft)其他无人驾驶航空飞行器(空载重量小于等于2吨)(飞机)
- 8802200019102Other unmanned aerial vehicles (empty weight ≤ 2 tonnes) (spacecraft)其他无人驾驶航空飞行器(空载重量小于等于2吨)(航天器)
8802.20.00.90Other small aircraft and other spacecraft其他小型飞机及其他航空器Expired
Small, of an unladen weight not exceeding 2 tonnes小型指空载重量不超过2吨的
- Unit
- aircraft / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Use用途
- 5.Type类型
- 6.Unladen weight空载重量
- 7.Brand [Chinese and foreign names]品牌[中文及外文名称]
- 8.Model型号
- 9.Business jet, specify公务机请注明
- 10.CAAC registration No.民航局注册号
- 11.Aircraft factory serial number [S/N]飞机出厂序列号[S/N,即SERIALNUMBER]
- 12.Used aircraft, specify and declare original manufacturing date旧飞机请注明并申报飞机原生产日期
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8802200090101Other small aircraft and other aircraft (small refers to unladen weight not exceeding 2 tons) (aircraft)其他小型飞机及其他航空器(小型指空载重量不超过2吨的)(飞机)
- 8802200090102Other small aircraft and other aircraft (small refers to unladen weight not exceeding 2 tons) (spacecraft)其他小型飞机及其他航空器(小型指空载重量不超过2吨的)(航天器)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.