SECTION XVII · 章 88
Aircraft, spacecraft, and parts thereof
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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.
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 8801.00.00 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | unit | 5% | 0% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 8802.12.00 | - - Of an unladen weight exceeding 2,000 kg | unit | 5% | 0% | 10 / 8 (多个税率) |
| 8802.20 | - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: | ||||
| 8802.20.10 | - - Aeroplanes | unit | 5% | 0% | 10 / 8 (多个税率) |
| 8802.20.90 | - - Other | unit | 5% | 0% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 8802.30.90 | - - Other | unit | 5% | 0% | 10 / 8 (多个税率) |
| 8802.40 | - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg: | ||||
| 8802.40.10 | - - Aeroplanes | unit | 5% | 0% | 10 / 8 (多个税率) |
| 8802.40.90 | - - Other | unit | 5% | 0% | 10 / 8 (多个税率) |
| 8802.60.00 | - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | unit | 5% | 0% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 8804.00.90 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| - Ground flying trainers and parts thereof: | |||||
| 8805.21.00 | - - Air combat simulators and parts thereof | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8805.29 | - - Other: | ||||
| 8805.29.10 | - - - Ground flying trainers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8805.29.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806 | Unmanned aircraft | ||||
| 8806.10.00 | - Designed for the carriage of passengers | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other, for remote-controlled flight only: | |||||
| 8806.21.00 | - - With maximum take-off weight not more than 250 g | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.22.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.23.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.24.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.29.00 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8806.91.00 | - - With maximum take-off weight not more than 250 g | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.92.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.93.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.94.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8806.99.00 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 8807.20.00 | - Under-carriages and parts thereof | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8807.30.00 | - Other parts of aeroplanes, helicopters or unmanned aircraft | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8807.90.00 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |