HS 880230 Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg
Quick Answer: Aircraft with an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg imported under HS 880230 enter the UK duty-free, the EU at 0.00% or 2.70% ad valorem, and the US at rates ranging from Free to 30% ad valorem. This classification specifically covers medium-sized aeroplanes and other aircraft that do not fall into lighter or heavier weight categories. Importers should consult specific tariff schedules for precise duty application, as rates can vary based on origin and specific aircraft type. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management in international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8802300000 | — | — | — |
| 8802300010 | 0.00 % | — | — |
| 8802300090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8802300000 | — | — | — |
| 8802300010 | 0.00 % | — | — |
| 8802300090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8802300130 | — | — | ["No."] |
| 8802300140 | — | — | ["No."] |
| 8802300150 | — | — | ["No."] |
| 8802300160 | — | — | ["No."] |
| 8802300170 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 880230 cover?
This subheading covers aeroplanes and other aircraft specifically designed for flight, with an unladen weight exceeding 2,000 kilograms but not exceeding 15,000 kilograms. According to the World Customs Organization's Harmonized System Nomenclature, this category includes fixed-wing aircraft and rotorcraft that meet the specified weight criteria. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed interpretations, confirming that this classification applies to aircraft intended for civilian use, excluding military aircraft which fall under different headings.
What falls outside HS 880230?
The following products are excluded from HS 880230: aircraft with an unladen weight of 2,000 kg or less (classified under HS 880220), aircraft exceeding 15,000 kg (classified under HS 880240), and spacecraft. Also excluded are parts and accessories of aircraft (which are typically classified under HS 8803), balloons, airships, and gliders. Drones or unmanned aerial vehicles (UAVs) that do not meet the weight threshold or are not designed for manned flight are also classified elsewhere, often under HS 8802.20 or specific subheadings for unmanned aircraft.
What are common classification mistakes for HS 880230?
A common error is misinterpreting the "unladen weight" criterion, which refers to the weight of the aircraft without fuel, crew, or payload. Importers may mistakenly use the maximum takeoff weight or gross weight. Additionally, confusion can arise between this subheading and HS 8802.40 for heavier aircraft, or HS 8802.20 for lighter aircraft. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 880230?
The correct procedure for classifying aircraft under HS 880230 involves first determining the unladen weight of the aircraft. This information is typically found on the aircraft's certification or specifications. Importers and customs brokers must then consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the exact weight parameters for this subheading. Verification of the aircraft's intended use (civilian vs. military) is also essential for accurate classification.
How is the duty calculated for products under HS 880230?
A new Cessna 172 Skyhawk, weighing 760 kg unladen, would not fall under this code. However, a new Beechcraft King Air 350, with an unladen weight of approximately 3,500 kg and declared at a customs value of $7,000,000 USD, would attract a US duty of $350,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem (5% × $7,000,000 = $350,000), as published in the USITC Harmonized Tariff Schedule for aircraft of this weight category.
Which trade agreements reduce duties for HS 880230?
Several free trade agreements may reduce the applicable duty rate for HS 880230, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying aircraft originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential treatment, potentially leading to a Free duty rate for qualifying goods originating from the UK into the EU, or vice versa, requiring an EUR.1 movement certificate. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for qualifying aircraft from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 880230 (aircraft between 2,000 kg and 15,000 kg unladen weight)?
Import duty rates for HS code 880230 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), most aircraft in this category have a Most Favored Nation (MFN) duty rate of 0.00%. The EU's TARIC system also generally lists a 0.00% duty for these aircraft. However, other countries may apply higher rates, such as 2.70% or even 30% depending on specific trade agreements and national tariff schedules. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the unladen weight criterion for HS 880230 determined and why is it important for classification?
The unladen weight for HS code 880230 refers to the weight of the aircraft without any crew, passengers, cargo, or fuel. This is a critical classification criterion as it distinguishes aircraft in this category from lighter aircraft (HS 8802.20) and heavier aircraft (HS 8802.40). Importers must rely on the manufacturer's specifications or aircraft documentation to determine the precise unladen weight. Misclassification due to incorrect weight can lead to incorrect duty assessments and potential penalties.
What documentation is typically required when importing aircraft classified under HS 880230?
Importing aircraft under HS 880230 requires comprehensive documentation. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Crucially, specific aviation-related documents are mandatory, such as the aircraft's airworthiness certificate, registration certificate, and maintenance records. Customs authorities may also require proof of compliance with national aviation regulations. Importers and customs brokers should verify the exact requirements with the customs agency of the destination country.
Do trade agreements, such as free trade agreements (FTAs), affect the duty rates for HS 880230?
Yes, trade agreements can significantly impact duty rates for HS code 880230. For instance, under certain FTAs, qualifying aircraft may be eligible for preferential duty rates, often resulting in a 'Free' entry or a substantially reduced rate, even if the standard MFN rate is higher. Importers must ensure that the aircraft meets the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin documentation (e.g., a preferential certificate of origin) to claim these benefits. Consulting the specific FTA provisions is essential.
How is the import duty calculated for HS 880230 if a duty rate applies? Provide an example.
Import duty for HS 880230 is typically calculated on an ad valorem basis, meaning it's a percentage of the aircraft's value. The value used is usually the customs value, which includes the cost of the aircraft, insurance, and freight to the importing country. For example, if an aircraft classified under HS 880230 has a customs value of $10,000,000 USD and the applicable duty rate is 2.70%, the duty amount would be calculated as: $10,000,000 (Value) × 0.0270 (Duty Rate) = $270,000 USD. If the duty rate is 0.00% or 'Free', no duty is payable.