How to classify aircraft parts and accessories when using the Tariff: guidance to using chapter 88 codes.
Aircraft (powered and non-powered), aircraft parts, satellites and launching equipment are covered in chapter 88 of the Integrated Tariff of the United Kingdom (the Tariff). Civil aircraft or parts for use in civil aircraft (where designated) are subject to end use control. The description ‘civil aircraft’ is defined as aircraft other than aircraft used in military or similar services in the EU member states which carry a military or non-civil registration. For all relevant nomenclature descriptions ‘civil aircraft’ is to be taken to include civil ground flying trainers.
The subheading 8802 11 00 covers multi-rotor helicopters (so-called ‘drones’ of an unladen weight not exceeding 2,000 kilograms) of different sizes which can operate autonomously (to a pre-programmed destination) or are remotely piloted by the user.
If they have the character of toys or recreational models, they are classified under heading 9503. See the Explanatory notes to the Combined Nomenclature to that heading.
Drones integrated with a camera must be considered under heading 852580.
This guide will help you classify aircraft parts and accessories using the Tariff.
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