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

HS 8807 30 00Parts of goods of heading 8801, 8802 or 8805: other parts of aeroplanes, helicopters or unmanned aircraft

Aircraft, spacecraft, and parts thereof › Other parts of aeroplanes, helicopters or unmanned aircraft

Customs duty
2.5%
Tariff rate
GST now
5% or 18%
depending on the goods
Unit
kg
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate2.5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

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

Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, 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 Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • 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.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

GST

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

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5% or 18%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 465Parts of goods of heading 8802 or 88065%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 553Parts of goods of heading 880118%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 462Scientific 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 payloads5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%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
8807Parts of goods of heading 8801, 8802 or 8806——
880701Gimbal compass for aircraft/spacecraft7.6%—
880702Optical bench assembly for aircraft/spacecraft10.2%—
880703Turret for MI-17 helicopter8.3%—
880799Others1.7%—

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): Omitted from 10.10.2024 by 39/2024-25.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 10.10.2024 by 39/2024-25.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8807 30.

Nearby codes

Sources