HS 880623 With maximum take-off weight more than 7 kg but not more than 25 kg
Quick Answer: Aircraft with a maximum take-off weight exceeding 7 kg but not exceeding 25 kg, classified under HS code 880623, enter the UK duty-free, the EU at 7.50% ad valorem, and the US at 30% ad valorem under the MFN rate. This classification specifically pertains to unmanned aircraft systems (drones) within this defined weight range. Importers should be aware of potential variations in duty rates and the need for accurate weight verification to ensure correct classification. CustomTariffs aggregates this data, highlighting the significant duty difference for US imports compared to the EU and UK.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806230000 | 0.00 % | — | — |
| 8806230010 | 0.00 % | — | — |
| 8806230090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806230000 | — | — | — |
| 8806230010 | — | — | — |
| 8806230090 | 7.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8806230000 | 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 880623 cover?
This subheading covers unmanned aircraft, commonly known as drones, with a maximum take-off weight (MTOW) exceeding 7 kilograms but not exceeding 25 kilograms. As per the Explanatory Notes to the Harmonized System (HS) Nomenclature, this category is defined by its weight limitations, distinguishing it from smaller or larger unmanned aerial vehicles. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm this weight-based classification for aircraft in heading 8806.
What falls outside HS 880623?
The following products are excluded from HS 880623: unmanned aircraft with a maximum take-off weight of 7 kilograms or less, which are classified under HS 880621, and those exceeding 25 kilograms, which fall under HS 880624. Additionally, manned aircraft, balloons, airships, and gliders are classified in other headings within Chapter 88. Toys designed for recreational purposes, even if they resemble drones, are typically classified under Chapter 95 if they meet toy criteria.
What are common classification mistakes for HS 880623?
A common error is misinterpreting the "maximum take-off weight" (MTOW) as the empty weight of the aircraft. The MTOW includes the aircraft itself, fuel, and payload. Importers must consult the manufacturer's specifications to determine the correct MTOW. Furthermore, confusion can arise with HS 880621 (MTOW not more than 7 kg) or HS 880624 (MTOW more than 25 kg), leading to incorrect duty rates. Adherence to General Rule of Interpretation (GRI) 1 is crucial for correct classification based on the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 880623?
The correct procedure for classifying products under HS 880623 involves first identifying the product as an unmanned aircraft. Subsequently, the importer or customs broker must ascertain the precise maximum take-off weight (MTOW) from the manufacturer's technical documentation. This MTOW must then be compared against the weight thresholds specified in heading 8806 and its subheadings. If the MTOW is greater than 7 kg but not more than 25 kg, then HS 880623 is the appropriate classification.
How is the duty calculated for products under HS 880623?
A DJI Mavic 3 Enterprise drone weighing 1.995 kg (MTOW 2.0 kg, thus falling under 880621, not 880623, but for illustration of duty calculation if it were in 880623 and declared at a higher value) declared at a customs value of $3,000 USD would attract a US duty of $150.00 (5% ad valorem × $3,000). This is calculated using the Most Favored Nation (MFN) rate of 5% published in the USITC Harmonized Tariff Schedule for a hypothetical product in this weight class, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 880623?
Several free trade agreements may reduce the applicable duty rate for HS 880623, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. To claim preference under USMCA, a valid Certificate of Origin is typically required. For other agreements, specific origin documentation as stipulated by the respective trade pact must be provided.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 880623, specifically for drones with a maximum take-off weight between 7 kg and 25 kg?
Import duty rates for HS code 880623 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also typically 0.00% for most origins. However, it is crucial to consult the specific tariff schedule of the importing country, as rates can differ based on the country of origin and any applicable trade agreements. Always verify the current rates with official sources like the USITC, EU TARIC, or the UK Trade Tariff.
How is the classification of a drone under HS code 880623 determined, especially concerning the 'maximum take-off weight' criterion?
HS code 880623 specifically covers 'Other aircraft (for example, helicopters, aeroplanes); drones; of an unladen weight not exceeding 2,000 kg, but with a maximum take-off weight more than 7 kg but not more than 25 kg'. The key classification criterion is the maximum take-off weight (MTOW), which is the maximum gross weight of the aircraft, including its structure, crew, fuel, payload, and any other items it can carry. Importers must ensure that the product's declared MTOW accurately falls within the 7 kg to 25 kg range to correctly apply this code. This information is typically found in the manufacturer's specifications or the aircraft's operating manual.
What documentation is typically required when importing drones classified under HS code 880623?
When importing drones under HS code 880623, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the drone's intended use (e.g., commercial, recreational, or for specific industries like agriculture or surveillance), additional documentation may be necessary. This could include end-user declarations, import permits, or certifications related to radio frequency compliance or aviation safety regulations. It is advisable for importers and customs brokers to check the specific requirements of the destination country's customs authority and relevant aviation bodies.
Are there preferential duty rates available for drones classified under HS code 880623 through trade agreements, and how do they affect the final duty calculation?
Yes, preferential duty rates may be available for drones classified under HS code 880623 if they originate from countries that have free trade agreements (FTAs) or other preferential trade arrangements with the importing country. For example, goods originating from Canada or Mexico may benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA). Similarly, goods originating from certain countries may have reduced or eliminated duties under agreements like the EU's Association Agreements. To claim preferential treatment, importers typically need to provide a certificate of origin or other proof of origin as stipulated by the relevant trade agreement. This can significantly reduce or eliminate the import duty payable.
How is the import duty for a drone under HS code 880623 calculated, assuming a specific duty rate and value?
The calculation of import duty depends on the duty rate applied. For HS code 880623, if an ad valorem duty rate is applied, the duty is calculated as a percentage of the customs value of the goods. For example, if a drone has a customs value of $1,000 and the applicable ad valorem duty rate is 7.5%, the duty would be calculated as: $1,000 (Customs Value) × 7.5% (Duty Rate) = $75.00. If a specific duty rate (e.g., per unit) or a compound rate applies, the calculation will differ. It is essential to confirm the exact duty rate basis (ad valorem, specific, or compound) from the importing country's tariff schedule. The customs value is typically the CIF (Cost, Insurance, and Freight) value.