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

HS 8806Unmanned aircraft

Aircraft, spacecraft, and parts thereof

Customs duty
10%
11 tariff items
GST now
5%
No compensation cess
Import policy
Prohibited
Export policy
Free
Unit
units
Duty in China
0% to 3.5%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

11 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
8806 10 00Designed for the carriage of passengers10%5%units
8806 21 00With maximum take-off weight not more than 250 g10%5%units
8806 22 00With maximum take-off weight more than 250 g but not more than 7 kg10%5%units
8806 23 00With maximum take-off weight more than 7 kg but not more than 25 kg10%5%units
8806 24 00With maximum take-off weight more than 25 kg but not more than 150 kg10%5%units
8806 29 00Other10%5%units
8806 91 00With maximum take-off weight not more than 250 g10%5%units
8806 92 00With maximum take-off weight more than 250 g but not more than 7 kg10%5%units
8806 93 00With maximum take-off weight more than 7 kg but not more than 25 kg10%5%units
8806 94 00With maximum take-off weight more than 25 kg but not more than 150 kg10%5%units
8806 99 00Other10%5%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 11 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

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

  • Prohibited: 11 tariff items

GST

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

  • Now 5%.
  • Until 21 September 2025 5%, 18% or 28%, depending on the goods.
  • Change: Changed.
  • No compensation cess.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 464Unmanned aircraft5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
8806Unmanned aircraft1.7%—

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 19 Oct 2026.

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

  • Free: 11 tariff items

China: the same goods (8806)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 35 in force and 7 expired under 8806. 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
8806.10.00.10Dual-use controlled unmanned aerial vehicles designed for passenger transport设计用于旅客运输的两用物项管制无人驾驶航空器3%MFN rate (no APTA concession on this line)3%13%13%3O
8806.10.00.90Other unmanned aircraft designed for the transport of passengers设计用于旅客运输的其他无人驾驶航空器3%MFN rate (no APTA concession on this line)3%13%13%O
8806.21.10.10Aerial photography drones, max take-off weight ≤ 250 g, remotely piloted only仅使用遥控飞行的最大起飞重量≤250克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.21.10.90Other aerial photography drones flying only by remote control, with a maximum take-off weight <= 250 grams其他仅使用遥控飞行的最大起飞重量≤250克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.22.10.11Dual-use controlled aerial photography drones, remotely piloted only, with a maximum take-off weight > 250g but ≤ 7kg仅使用遥控飞行的250克<最大起飞重量≤7千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.22.10.19Other remote-controlled aerial photography drones with a maximum take-off weight of 250g < MTOW ≤ 7kg仅使用遥控飞行的250克<最大起飞重量≤7千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.22.10.90Other remote-controlled aerial photography drones with a maximum take-off weight of 250g < MTOW ≤ 7kg其他仅使用遥控飞行的250克<最大起飞重量≤7千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.22.90.10Other unmanned aircraft, remotely piloted only, with a maximum take-off weight of > 250 g but ≤ 7 kg仅使用遥控飞行的250克<最大起飞重量≤7千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.23.10.11Dual-use controlled aerial photography drones, remotely piloted only, with a maximum take-off weight > 7kg but ≤ 25kg仅使用遥控飞行的7千克<最大起飞重量≤25千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.23.10.19Other remote-controlled aerial photography drones with a maximum take-off weight of 7kg < MTOW ≤ 25kg仅使用遥控飞行的7千克<最大起飞重量≤25千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.23.10.90Other remote-controlled aerial photography drones with a maximum take-off weight of 7kg < MTOW ≤ 25kg其他仅使用遥控飞行的7千克<最大起飞重量≤25千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.23.90.10Other unmanned aircraft, remotely piloted only, with a maximum take-off weight of > 7 kg but ≤ 25 kg仅使用遥控飞行的7千克<最大起飞重量≤25千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.24.10.11Dual-use controlled unmanned aerial vehicles for aerial photography, remotely piloted only, with a maximum take-off weight > 25 kg but ≤ 150 kg仅使用遥控飞行的25千克<最大起飞重量≤150千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.24.10.19Other aerial photography drones, remotely piloted only, with a maximum take-off weight of > 25 kg but ≤ 150 kg仅使用遥控飞行的25千克<最大起飞重量≤150千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.24.10.90Other aerial photography drones, remotely piloted only, with a maximum take-off weight of > 25 kg but ≤ 150 kg其他仅使用遥控飞行的25千克<最大起飞重量≤150千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.24.90.10Other unmanned aircraft, remotely piloted only, with a maximum take-off weight > 25kg but ≤ 150kg仅使用遥控飞行的25千克<最大起飞重量≤150千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.29.10.11Dual-use controlled aerial photography UAVs for remote controlled flight only, with a maximum take-off weight > 150 kg仅使用遥控飞行的最大起飞重量>150千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.29.10.19Other aerial survey drones with maximum take-off weight > 150 kg, operated solely by remote control仅使用遥控飞行的最大起飞重量>150千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.29.10.90Other aerial survey drones with maximum take-off weight > 150 kg, operated solely by remote control其他仅使用遥控飞行的最大起飞重量>150千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.29.90.10Other unmanned aircraft, solely for remote-controlled flight, with a maximum take-off weight > 150 kg仅使用遥控飞行的最大起飞重量>150千克的其他无人驾驶航空器3%MFN rate (no APTA concession on this line)3%13%13%3O
8806.91.10.10Other unmanned aerial vehicles for aerial photography, with a maximum take-off weight ≤ 250 g其他最大起飞重量≤250克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.91.10.90Other unmanned aerial vehicles for aerial photography, of a maximum take-off weight not exceeding 250g其他其他最大起飞重量≤250克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.92.10.11Other dual-use controlled aerial photography drones with a maximum take-off weight > 250g but <= 7kg其他250克<最大起飞重量≤7千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.92.10.19Other aerial photography drones, max take-off weight > 250 g but ≤ 7 kg其他250克<最大起飞重量≤7千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.92.10.90Other unmanned aerial vehicles for aerial photography, of a weight exceeding 250 g but not exceeding 7 kg其他其他250克<最大起飞重量≤7千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.92.90.10Other unmanned aircraft, max take-off weight > 250 g but ≤ 7 kg250克<最大起飞重量≤7千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.93.10.11Other dual-use controlled aerial photography drones with a maximum take-off weight > 7kg but <= 25kg其他7千克<最大起飞重量≤25千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.93.10.19Other aerial photography drones, max take-off weight > 7 kg but ≤ 25 kg其他7千克<最大起飞重量≤25千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.93.10.90Other aerial photography drones with a maximum take-off weight > 7 kg but ≤ 25 kg其他7千克<最大起飞重量≤25千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.93.90.10Other unmanned aircraft, max take-off weight > 7 kg but ≤ 25 kg7千克<最大起飞重量≤25千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.94.10.11Other unmanned aerial vehicles for aerial photography, dual-use controlled items, with maximum take-off weight > 25 kg but ≤ 150 kg其他25千克<最大起飞重量≤150千克的两用物项管制航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%3
8806.94.10.19Other unmanned aerial vehicles (UAVs) for aerial photography, of an unladen weight > 25 kg but ≤ 150 kg其他25千克<最大起飞重量≤150千克的其他航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.94.10.90Other unmanned aerial vehicles (UAVs) for aerial photography, of an unladen weight > 25 kg but ≤ 150 kg其他25千克<最大起飞重量≤150千克的航拍无人机0%MFN rate (no APTA concession on this line)0%13%13%None
8806.94.90.10Other unmanned aircraft with maximum take-off weight > 25 kg but ≤ 150 kg25千克<最大起飞重量≤150千克的其他无人驾驶航空器3.5%MFN rate (no APTA concession on this line)3.5%13%13%3O
8806.99.00.10Other unmanned aircraft with a maximum take-off weight > 150 kg最大起飞重量>150千克的其他无人驾驶航空器3%MFN rate (no APTA concession on this line)3%13%13%3O
  • 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.

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