Subheading · Chapter 88 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8804 00Parachutes (including dirigible parachutes and paragliders) and rotochutes, parts thereof and accessories thereto

Aircraft, spacecraft, and parts thereof › Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

Customs duty
10%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
2%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8804 00 10Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof10%18%units
8804 00 20Rotochutes; parts and accessories thereof10%18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 551Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto1.7%—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8804 00, and China's below.

China: the same goods (8804 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8804 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8804.00.00.00Parachutes; parts and accessories thereof降落伞及其零件、附件2%MFN rate (no APTA concession on this line)2%13%13%None
  • 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

8804.00.00Parachutes, rotochutes, and parts and accessories thereof

8804.00.00.00Parachutes; parts and accessories thereof降落伞及其零件、附件

Including steerable parachutes, paragliders and rotochutes包括可操纵降落伞、滑翔伞及旋翼降落伞

Unit
kg
MFN import duty
2%
Provisional import duty
None
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8804000000999Parachutes (including dirigible parachutes, paragliders and rotochutes) and parts and accessories thereof降落伞及其零件、附件(包括可操纵降落伞、滑翔伞及旋翼降落伞)

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

Previous8801 00Balloons and dirigibles; gliders, hang gliders and other non-powered aircraftOne level up8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories theretoNext8805 10Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof

Sources

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.