Chapter 88: Aircraft; spacecraft and parts thereof

NIL (Not taxable)

1. Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00] 2. 8803 – Parts of goods of heading 8801

5% Tax bracket

1. 8802 – Other aircraft (for example, helicopters, aeroplanes), other than those for personal use 2. 8803 – Parts of goods of heading 8802

12% Tax bracket

-NIL-

18% Tax bracket

1. Balloons and dirigibles, gliders and other non-powered aircraft [8801]. 2. Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof [8804]. 3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805]

28% Tax bracket

All goods not specified elsewhere. 1. 8802 – Aircrafts for personal use