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