Chapter 88 — Aircraft, spacecraft, and parts thereof

Nepal Customs Tariff 2026/27 import duty rates and 27 HS code lines for Aircraft, spacecraft, and parts thereof (Section XVII — Vehicles, aircraft, vessels and associated transport equipment). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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88.01 — Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft

HS code	Description	Unit	General duty	SAARC duty
8801.00.00	Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.	nos	10%	6%

88.02 — Other aircraft, except unmanned aircraft of heading 88.06 (for example, helicopters, aeroplanes); spacecraft (Including satellites) and suborbital and spacecraft launch vehicles

HS code	Description	Unit	General duty	SAARC duty
8802.11.00	Of an unladen weight not exceeding 2,000 kg.	nos	10%	6%
8802.12.00	Of an unladen weight exceeding 2,000 kg.	nos	10%	6%
8802.20.00	Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.	nos	10%	6%
8802.30.00	Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg.but not exceeding 15,000 kg.	nos	10%	6%
8802.40.00	Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.	nos	10%	6%
8802.60.00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	nos	10%	6%

88.04 — Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

HS code	Description	Unit	General duty	SAARC duty
8804.00.00	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.	nos/kg	10%	6%

88.05 — Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

HS code	Description	Unit	General duty	SAARC duty
8805.10.00	Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof	nos/kg	10%	6%
8805.21.00	Air combat simulators and parts thereof	nos/kg	10%	6%
8805.29.00	Ground flying trainers and parts thereof — Other	nos/kg	10%	6%

88.06 — Unmanned aircraft

HS code	Description	Unit	General duty	SAARC duty
8806.10.00	Designed for the carriage of passengers	nos	20%	6%
8806.21.00	With maximum take-off weight not more than 250 g	nos	20%	6%
8806.22.00	With maximum take-off weight more than 250 g but not more than 7 kg	nos	20%	6%
8806.23.00	With maximum take-off weight more than 7 kg but not more than 25 kg	nos	20%	6%
8806.24.00	With maximum take-off weight more than 25 kg but not more than 150 kg	nos	20%	6%
8806.29.00	Other, for remote-controlled flight only — Other	nos	20%	6%
8806.91.00	With maximum take-off weight not more than 250 g	nos	20%	6%
8806.92.00	With maximum take-off weight more than 250 g but not more than 7 kg	nos	20%	6%
8806.93.00	With maximum take-off weight more than 7 kg but not more than 25 kg	nos	20%	6%
8806.94.00	With maximum take-off weight more than 25 kg but not more than 150 kg	nos	20%	6%
8806.99.00	Other	nos	20%	6%

88.07 — Parts of goods of heading 88.01, 88.02 or 88.06

HS code	Description	Unit	General duty	SAARC duty
8807.10.00	Propellers and rotors and parts thereof	nos	10%	6%
8807.20.00	Under-carriages and parts thereof	nos	10%	6%
8807.30.10	Airplanes and helicopters	nos	10%	6%
8807.30.90	Unmanned aircraft	nos	10%	6%
8807.90.00	Other	nos	10%	6%

Chapter 88 legal notes

Notes. 1.- For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, 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 95.03). Subheading Notes. 1.- For the purposes of subheadings 8802.11 to 8802.40, 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 to 8806.24 and 8806.91 to 8806.94, 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.

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