HS 880610 Designed for the carriage of passengers
Quick Answer: Aircraft designed for the carriage of passengers imported under HS 880610 enter the UK duty-free, the EU at rates up to 7.50%, and the US at 30% under the MFN rate. This classification specifically covers rotorcraft, such as helicopters, intended for transporting people. Importers should be aware of potential variations in duty rates across different trade blocs. According to CustomTariffs data, while the UK offers duty-free entry, other major markets impose significant tariffs, necessitating careful planning for cost-effective import operations. Exporters and customs brokers must verify specific tariff lines within each jurisdiction to ensure accurate declarations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806101010 | 0.00 % | — | — |
| 8806109000 | 0.00 % | — | — |
| 8806109090 | 0.00 % | — | — |
| 8806100000 | — | — | — |
| 8806101000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806100000 | — | — | — |
| 8806101000 | — | — | — |
| 8806101010 | — | — | — |
| 8806101090 | 7.50 % | — | — |
| 8806109000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806100000 | Free | — | ["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 880610 cover?
This subheading covers aircraft specifically designed for the carriage of passengers, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes fixed-wing aircraft and rotorcraft intended for transporting people, such as commercial airliners, business jets, and helicopters configured for passenger transport. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the primary function of carrying passengers is the defining characteristic for classification under this code.
What falls outside HS 880610?
The following products are excluded from HS 880610: aircraft primarily designed for other purposes, such as cargo planes (classified under HS 880690), military aircraft (HS 8801 or 8802), or specialized aircraft like agricultural sprayers or aerial survey planes. Aircraft that are not fully assembled or are in a disassembled state for transport may also fall under different headings, depending on their condition and the specific rules of interpretation. For instance, helicopters designed solely for rescue operations might be classified differently if their primary design intent is not general passenger carriage.
What are common classification mistakes for HS 880610?
A common error is misinterpreting the primary design intent of an aircraft. For example, classifying a multi-purpose aircraft that can be reconfigured for either passengers or cargo under HS 880610 when its primary design is not exclusively for passenger carriage. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by virtue of being put up as sets for retail sale, or by virtue of their essential character, the primary function dictates classification. Importers must carefully consider the aircraft's intended use and design specifications to avoid misclassification.
How should importers classify products under HS 880610?
The correct procedure for classifying aircraft under HS 880610 involves a thorough review of the aircraft's specifications, manufacturer's documentation, and the official tariff nomenclature. Importers and customs brokers should consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the precise wording and any additional notes. Verification of the aircraft's intended use – specifically its design for passenger carriage – is paramount, and supporting documentation should be readily available to customs authorities.
How is the duty calculated for products under HS 880610?
A Boeing 787-9 Dreamliner, declared with a customs value of $250,000,000 USD, would attract a US duty of $0 USD. This is because aircraft of heading 8806 are generally subject to a 0% Most Favored Nation (MFN) duty rate in the United States, as published in the USITC Harmonized Tariff Schedule. Therefore, the calculation is 0% × $250,000,000 USD = $0 USD. This 0% rate applies to most passenger aircraft imported into the US, regardless of their value.
Which trade agreements reduce duties for HS 880610?
Several free trade agreements may reduce the applicable duty rate for HS 880610, 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 offer preferential rates. To claim preference under USMCA, a self-certified origin statement is typically required. For EU preferences, a EUR.1 movement certificate or origin declaration may be necessary, depending on the origin country and the specific agreement.
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FAQ
What are the typical import duty rates for aircraft classified under HS code 880610, 'Designed for the carriage of passengers'?
Import duty rates for HS code 880610 can vary significantly by country. For example, under the United States' Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, as per the TARIC database, the rate is also often 0.00% for many originating countries. The United Kingdom's Trade Tariff typically lists a 0.00% duty rate for goods from many trading partners. However, it is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements or preferential rates, which may differ. Always verify the most current rates with official sources like the USITC, EU TARIC, or UK Trade Tariff.
What specific criteria determine if an aircraft falls under HS code 880610, 'Designed for the carriage of passengers'?
HS code 880610 specifically covers 'New aircraft of a kind used for the transport of persons'. The primary classification criterion is the aircraft's design and intended purpose. If the aircraft's fundamental design is for carrying passengers, rather than cargo, military operations, or specialized functions (like agricultural spraying or aerial photography), it will likely be classified under this heading. This includes commercial airliners, business jets, and other aircraft whose primary function is passenger transport. The WCO's Explanatory Notes for Chapter 88 provide further guidance on distinguishing between aircraft types.
How is the import duty for HS code 880610 calculated, and can you provide an example?
The duty calculation for HS code 880610 typically depends on the duty rate applied by the importing country. If the duty rate is an ad valorem rate (a percentage of the value), the calculation is straightforward. For instance, if an aircraft valued at $50,000,000 is imported into a country with a 3.5% ad valorem duty rate, the duty would be calculated as: $50,000,000 (Value) × 0.035 (Duty Rate) = $1,750,000 (Duty Amount). Some countries might have specific duties based on weight or other metrics, but ad valorem is common for high-value items like aircraft. Always confirm the basis of duty assessment (value, weight, etc.) and the applicable rate.
What are the key documentation requirements for importing aircraft under HS code 880610?
Importing aircraft under HS code 880610 requires comprehensive documentation. Essential documents typically include a commercial invoice detailing the aircraft's value, specifications, and origin; a bill of lading or air waybill; an import declaration; proof of ownership or title; and an airworthiness certificate issued by the relevant aviation authority. Depending on the importing country and any applicable trade agreements, certificates of origin may be required to claim preferential duty rates. Customs brokers should ensure all documentation is accurate and complete to avoid delays and potential penalties.
Which major trade agreements might offer preferential duty rates for aircraft classified under HS code 880610?
Several trade agreements can impact duty rates for HS code 880610. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating in member countries may benefit from reduced or zero tariffs. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide that often provide for duty-free treatment on originating goods, including aircraft. Similarly, the UK has its own set of FTAs post-Brexit. Importers should consult the specific provisions of agreements like the USMCA, EU FTAs, or UK FTAs, and ensure their aircraft meets the relevant Rules of Origin to qualify for preferential treatment.