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Chapter 88 - Aircraft, spacecraft

41 tariff codes found in this chapter

HS CodeDescriptionMFN Rate
8801.00.10.00Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. - Captive balloons11%
8801.00.90.00Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. - OtherFree
8802.11.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters: - Of an unladen weight not exceeding 2,000 kgFree
8802.11.00.14Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters: - Of an unladen weight not exceeding 2,000 kg - New: - Of an unladen weight not exceeding 998 kgFree
8802.11.00.15Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters: - Of an unladen weight not exceeding 2,000 kg - New: - Of an unladen weight exceeding 998 kg but not exceeding 2,000 kgFree
8802.11.00.20Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters: - Of an unladen weight not exceeding 2,000 kg - Used or rebuiltFree
8802.12.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles.- Helicopters: - Of an unladen weight exceeding 2,000 kgFree
8802.12.00.10Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles.- Helicopters: - Of an unladen weight exceeding 2,000 kg - NewFree
8802.12.00.20Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles.- Helicopters: - Of an unladen weight exceeding 2,000 kg - Used or rebuiltFree
8802.20.00.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Airplanes and other aircraft, of an unladen weight not exceeding 2,000 kgFree
8802.30.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Airplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kgFree
8802.30.00.16Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - New: - Multiple engine airplanes, of an unladen weight exceeding 2,000 kg but not exceeding 4,536 kgFree
8802.30.00.17Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - New: - Multiple engine airplanes, of an unladen weight exceeding 4,536 kg but not exceeding 15,000 kg, turbofan poweredFree
8802.30.00.19Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - New: - OtherFree
8802.30.00.20Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Used or rebuiltFree
8802.40.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Airplanes and other aircraft, of an unladen weight exceeding 15,000 kgFree
8802.40.00.16Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg - New: - Passenger transportsFree
8802.40.00.19Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg - New: - OtherFree
8802.40.00.20Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg - Used or rebuiltFree
8802.60.00.00Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Spacecraft (including satellites) and suborbital and spacecraft launch vehiclesFree
8804.00.10.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Parachutes (including dirigible parachutes) and rotochutes15.5%
8804.00.20.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Parts and accessories for parachutes (including dirigible parachutes) and rotochutes3%
8804.00.30.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Paragliders; parts thereof and accessories theretoFree
8805.10.00.00Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereofFree
8805.21.00.00Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. - Ground flying trainers and parts thereof: - Air combat simulators and parts thereofFree
8805.29.00.00Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. - Ground flying trainers and parts thereof: - OtherFree
8806.10.00.00Unmanned aircraft. - Designed for the carriage of passengersFree
8806.21.00.00Unmanned aircraft. - Other, for remote-controlled flight only: - With maximum take-off weight not more than 250 gFree
8806.22.00.00Unmanned aircraft. - Other, for remote-controlled flight only: - With maximum take-off weight more than 250 g but not more than 7 kgFree
8806.23.00.00Unmanned aircraft. - Other, for remote-controlled flight only: - With maximum take-off weight more than 7 kg but not more than 25 kgFree
8806.24.00.00Unmanned aircraft. - Other, for remote-controlled flight only: - With maximum take-off weight more than 25 kg but not more than 150 kgFree
8806.29.00.00Unmanned aircraft. - Other, for remote-controlled flight only: - OtherFree
8806.91.00.00Unmanned aircraft. - Other: - With maximum take-off weight not more than 250 gFree
8806.92.00.00Unmanned aircraft. - Other: - With maximum take-off weight more than 250 g but not more than 7 kgFree
8806.93.00.00Unmanned aircraft. - Other: - With maximum take-off weight more than 7 kg but not more than 25 kgFree
8806.94.00.00Unmanned aircraft. - Other: - With maximum take-off weight more than 25 kg but not more than 150 kgFree
8806.99.00.00Unmanned aircraft. - Other: - OtherFree
8807.10.00.00Parts of goods of heading 88.01, 88.02 or 88.06. - Propellers and rotors and parts thereofFree
8807.20.00.00Parts of goods of heading 88.01, 88.02 or 88.06. - Under-carriages and parts thereofFree
8807.30.00.00Parts of goods of heading 88.01, 88.02 or 88.06. - Other parts of aeroplanes, helicopters or unmanned aircraftFree
8807.90.00.00Parts of goods of heading 88.01, 88.02 or 88.06. - OtherFree

About HS Chapter 88

Chapter 88 of the Canadian customs tariff covers aircraft, spacecraft. TariffCalc lists 41 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 15.5% (average 0.7%).

38 of 41 items (93%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.

Example calculation

Value for duty (CAD)$10,000
MFN duty (0.7%)$72
GST 5%$504
Total landed (before freight)$10,576

Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.

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Frequently asked questions

What is HS Chapter 88 in the Canadian customs tariff?

Chapter 88 covers aircraft, spacecraft. It contains 41 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 15.5%.

What is the typical duty rate for Chapter 88 imports?

The average MFN rate across Chapter 88 is 0.7%. The majority of items (93%) are duty-free (0%) under MFN. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.

Do free trade agreements apply?

Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.

How do I calculate import duties?

For a CAD $10,000 shipment in this chapter at the average MFN rate (0.7%), duties would be approximately $72, plus 5% GST ($504), for a total of $10,576 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.

Calculate import duties for Chapter 88 products

Get a complete duty, surtax, GST/HST, and provincial tax calculation for any tariff code in this chapter.

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