UK Harmonised System · Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 88 — Aircraft, spacecraft, and parts thereof

6 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading [8801](/headings/8801), 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 [9503](/headings/9503)). ### Subheading notes 1. For the purposes of subheadings [8802 11](/subheadings/8802110000-80) to [8802 40](/subheadings/8802400000-80), 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](/subheadings/8806210000-80) to [8806 24](/subheadings/8806240000-80) and [8806 91](/subheadings/8806910000-80) to [8806 94](/subheadings/8806940000-80), 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.

Headings in Chapter 88

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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