{
  "url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-88",
  "json_url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-88.json",
  "legislation": "eur/1995/1359",
  "legislation_title": "Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1995-1359",
  "path": "annex/I/chapter/88",
  "kind": "chapter",
  "number": "88",
  "heading": "AIRCRAFT, SPACECRAFT, AND PARTS THEREOF",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\nconventional (%)\nSupplementary unit\n8801\nBalloons and dirigibles; gliders, hang gliders and other non-powered aircraft\n880110\nGliders and hang gliders\n88011010\nFor civil use\n18\nFree\np/st\n88011090\nOther\n18\n6,3\np/st\n880190\nOther\n88019010\nFor civil use\n18\nFree\n—\nOther\n88019091\nBalloons and dirigibles\n18\n7,9\n—\n88019099\nOther\n18\n4,5\np/st\n8802\nOther aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and spacecraft launch vehicles\nHelicopters\n880211\nOf an unladen weight not exceeding 2 000 kg\n88021110\nCivil helicopters\n12\nFree\np/st\n88021190\nOther\n15\n13,5\np/st\n880212\nOf an unladen weight exceeding 2 000 kg\n88021210\nCivil helicopters\n12\nFree\np/st\n88021290\nOther\n12\n4,5\np/st\n880220\nAeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg\n88022010\nCivil aircraft\n12\nFree\np/st\n88022090\nOther\n15\n11,1\np/st\n880230\nAeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg\n88023010\nCivil aircraft\n12\nFree\np/st\n88023090\nOther\n14\n4,9\np/st\n880240\nAeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg\n88024010\nCivil aircraft\n12\nFree\np/st\n88024090\nOther\n12\n4,5\np/st\n88025000\nSpacecraft (including satellites) and spacecraft launch vehicles\n12\n6\n—\n8803\nParts of goods of heading No 8801 or 8802\n880310\nPropellers and rotors and parts thereof\n88031010\nFor use in civil aircraft\n12\nFree\n—\n88031090\nOther\n12\n4,5\n—\n880320\nUnder-carriages and parts thereof\n88032010\nFor use in civil aircraft\n12\nFree\n—\n88032090\nOther\n12\n4,5\n—\n880330\nOther parts of aeroplanes or helicopters\n88033010\nFor use in civil aircraft\n12\nFree\n—\n88033090\nOther\n12\n4,5\n—\n880390\nOther\n88039010\nOf kites\n12\n3,4\n—\nOther\n88039091\nFor use in civil aircraft and gliders\n12\nFree\n—\n88039099\nOther\n12\n4,5\n—\n88040000\nParachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto\n15\n5,2\n—\n8805\nAircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles\n880510\nAircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof\n88051010\nAircraft launching gear and parts thereof\n17\n5\n—\n88051090\nOther\n15\n3,9\n—\n880520\nGround flying trainers and parts thereof\n88052010\nFor civil use\n13\nFree\n—\n88052090\nOther\n13\n3,4\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the preliminary provisions."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Duty temporarily suspended in respect of engine parts, engines and turbines intended to be fitted in aircraft imported duty free or built within the Community. This suspension is subject to compliance with formalities and conditions laid down in the relevant Community provisions."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/88",
    "retrieved_at": "2026-11-01T14:59:38.510339+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}