SECTION XVII · Capítulo 88
Aircraft, spacecraft, and parts thereof
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (6)
Note
1. For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The expression “unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (heading 95.03).
Subheading Notes
1. For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
2. For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 8801.00.00 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles | ||||
| - Helicopters: | |||||
| 8802.11.00 | - - Of an unladen weight not exceeding 2,000 kg | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.12.00 | - - Of an unladen weight exceeding 2,000 kg | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.20 | - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: | ||||
| 8802.20.10 | - - Aeroplanes | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.20.90 | - - Other | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.30 | - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: | ||||
| 8802.30.10 | - - Aeroplanes | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.30.90 | - - Other | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.40 | - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg: | ||||
| 8802.40.10 | - - Aeroplanes | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.40.90 | - - Other | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8802.60.00 | - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | unit | 5% | 0% | 10 / 8 (várias taxas) |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | ||||
| 8804.00.10 | - Rotochutes and parts thereof | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8804.00.90 | - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | ||||
| 8805.10.00 | - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof | unit | 5% | 0% | 8 / 10 (várias taxas) |
| - Ground flying trainers and parts thereof: | |||||
| 8805.21.00 | - - Air combat simulators and parts thereof | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8805.29 | - - Other: | ||||
| 8805.29.10 | - - - Ground flying trainers | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8805.29.90 | - - - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806 | Unmanned aircraft | ||||
| 8806.10.00 | - Designed for the carriage of passengers | unit | 5% | 0% | 8 / 10 (várias taxas) |
| - Other, for remote-controlled flight only: | |||||
| 8806.21.00 | - - With maximum take-off weight not more than 250 g | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.22.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.23.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.24.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.29.00 | - - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |
| - Other: | |||||
| 8806.91.00 | - - With maximum take-off weight not more than 250 g | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.92.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.93.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.94.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8806.99.00 | - - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8807 | Parts of goods of heading 88.01, 88.02 or 88.06 | ||||
| 8807.10.00 | - Propellers and rotors and parts thereof | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8807.20.00 | - Under-carriages and parts thereof | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8807.30.00 | - Other parts of aeroplanes, helicopters or unmanned aircraft | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8807.90.00 | - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |