HS 880240 Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg

Quick Answer: Aircraft with an unladen weight exceeding 15,000 kg enter the UK duty-free, the EU at 0.00% or 2.70% depending on specific subheadings, and the US at rates ranging from Free to 30% under the MFN tariff. This HS code encompasses large aeroplanes and other aircraft designed for significant payload or passenger capacity, such as commercial airliners and heavy-lift cargo planes. Importers should consult specific national tariff schedules for precise duty application, as variations exist even within the EU and US. According to CustomTariffs data, careful classification is crucial to ensure compliance and accurate duty assessment for these high-value goods.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8802400020 0.00 % — —
8802400000 0.00 % — —
8802400090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8802400000 — — —
8802400020 0.00 % — —
8802400090 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
88024001 Free — —
8802400140 — — ["No."]
8802400160 — — ["No."]
8802400170 — — ["No."]
8802400120 — — ["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?

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What products does HS 880240 cover?

This subheading covers aeroplanes and other aircraft specifically designed for an unladen weight exceeding 15,000 kg. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes large passenger jets, cargo planes, and other aircraft of significant size and weight. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the defining characteristic for classification under 880240 is this substantial unladen weight threshold, distinguishing them from smaller aircraft classified elsewhere.

What falls outside HS 880240?

The following products are excluded from HS 880240: aircraft with an unladen weight of 15,000 kg or less, which are classified under HS 8802.30. Also excluded are helicopters (HS 8802.10), airships and non-powered aircraft (HS 8802.90), and spacecraft (Chapter 88, Note 1). For instance, a business jet weighing 12,000 kg would not fall into this category, nor would a drone or a glider, regardless of their operational purpose.

What are common classification mistakes for HS 880240?

A common error is misinterpreting the "unladen weight" criterion. This refers to the weight of the aircraft without any payload, crew, or fuel, as per General Interpretative Rule 1 of the Harmonized System. Importers may mistakenly use the maximum take-off weight or operational empty weight, leading to incorrect classification. It is crucial to consult the aircraft's specifications and the relevant customs authority's guidance to ensure accurate weight determination for HS 880240.

How should importers classify products under HS 880240?

The correct procedure for classifying aircraft under HS 880240 involves first determining the unladen weight of the aircraft. This precise figure must be verified against the aircraft's official documentation. Once confirmed to exceed 15,000 kg, the aircraft is provisionally classified under 880240. Importers and customs brokers must then consult the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the final classification and any associated duty or tax obligations.

How is the duty calculated for products under HS 880240?

A Boeing 777-300ER, with an unladen weight of approximately 167,800 kg and declared at a customs value of $250,000,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 880240 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $250,000,000 = $0.00. This reflects the duty-free status often afforded to large commercial aircraft in many jurisdictions.

Which trade agreements reduce duties for HS 880240?

Several free trade agreements may reduce the applicable duty rate for HS 880240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying aircraft originating from Canada or Mexico. Additionally, agreements between the European Union and various countries can lead to preferential rates. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU-originating goods, depending on the specific agreement and importing country's requirements.

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Which HS Codes Are Related?

HS 880230 HS 880220 HS 880212 HS 880624 HS 880211 HS 880694

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for aircraft under HS code 880240?

Aircraft of an unladen weight exceeding 15,000 kg, classified under HS code 880240, generally benefit from preferential duty rates. For instance, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate is 0.00%. Similarly, the UK Global Tariff lists a duty rate of Free. The EU's TARIC system also typically shows a 0.00% duty rate for new aircraft in this category. Always verify the specific rate applicable to your country of import and the origin of the goods, as preferential agreements can influence these rates.

What specific criteria define an aircraft for HS code 880240 classification?

HS code 880240 covers 'Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg'. The key classification criteria are: 1. Type: It must be an aeroplane or another type of aircraft. 2. Unladen Weight: The aircraft's weight without any payload (fuel, crew, passengers, cargo) must exceed 15,000 kg. This distinguishes them from lighter aircraft classified under other subheadings. Importers and brokers must ensure the customs declaration accurately reflects the unladen weight as certified by the manufacturer or relevant aviation authority.

What documentation is typically required for importing aircraft under HS code 880240?

Importing aircraft under HS code 880240 requires comprehensive documentation. Essential documents usually include: a commercial invoice detailing the aircraft's value and specifications, a packing list (if applicable for parts or disassembled aircraft), a bill of lading or air waybill, a certificate of origin to claim preferential treatment, and crucially, an airworthiness certificate or equivalent proof of compliance with aviation safety standards issued by the relevant national aviation authority (e.g., FAA in the US, EASA in the EU, CAA in the UK). Customs may also request technical manuals or specifications to verify classification.

How are duties calculated for HS 880240 if a duty were applicable, and what is an example?

While HS code 880240 often carries a 0.00% duty rate in many major economies, if a duty were applicable, it would typically be calculated on an ad valorem basis (a percentage of the customs value). For example, if an aircraft valued at $50,000,000 USD were imported into a country with a hypothetical 2.70% ad valorem duty rate, the duty calculation would be: Duty = Customs Value × Duty Rate. Duty = $50,000,000 × 2.70% = $1,350,000. The customs value is determined according to the World Trade Organization's (WTO) Valuation Agreement, usually based on the transaction value.

Do trade agreements significantly impact the duty rates for HS code 880240?

Yes, trade agreements can significantly impact duty rates for HS code 880240. For example, aircraft manufactured in countries that are signatories to free trade agreements (FTAs) with the importing country may qualify for duty-free entry, even if the standard MFN rate is not 0.00%. Importers should consult the specific FTA provisions between the country of origin and the country of import. For instance, aircraft originating from EU member states often enter the UK duty-free under the terms of the EU-UK Trade and Cooperation Agreement. Similarly, FTAs between the US and other nations can affect applicable duties. Verifying eligibility for preferential treatment through a valid Certificate of Origin is crucial for brokers and importers.