Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
Download original (.docx)Section/Chapter notes
Aircraft, spacecraft, and parts thereof
Notes.
1. For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than aircraft of heading 88.01, designed to fly without any human crew on board. They may be designed to carry a payload or be equipped with a permanently integrated digital camera or other equipment enabling them to perform a real utility function during flight.
However, the expression "unmanned aircraft" 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 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 aircraft in normal flying order, at take-off, including the weight of the payload, equipment and fuel.
Chapter 88 — Aircraft, spacecraft, and parts thereof
44 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 8801.00.00 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | 0 |
| 88.02 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles | |
| - Helicopters: | ||
| 8802.11.00 | - - Of an unladen weight not exceeding 2,000 kg | 0 |
| 8802.12.00 | - - Of an unladen weight exceeding 2,000 kg | 0 |
| 8802.20 | - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: | |
| 8802.20.10 | - - Aeroplanes | 0 |
| 8802.20.90 | - - Other | 0 |
| 8802.30 | - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: | |
| 8802.30.10 | - - Aeroplanes | 0 |
| 8802.30.90 | - - Other | 0 |
| 8802.40 | - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg: | |
| 8802.40.10 | - - Aeroplanes | 0 |
| 8802.40.90 | - - Other | 0 |
| 8802.60.00 | - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 0 |
| 88.04 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | |
| 8804.00.10 | - Rotochutes and parts thereof | 0 |
| 8804.00.90 | - Other | 0 |
| 88.05 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | |
| 8805.10.00 | - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof | 0 |
| - Ground flying trainers and parts thereof: | ||
| 8805.21.00 | - - Air combat simulators and parts thereof | 0 |
| 8805.29 | - - Other: | |
| 8805.29.10 | - - - Ground flying trainers | 0 |
| 8805.29.90 | - - - Other | 0 |
| 88.06 | Unmanned aircraft | |
| 8806.10.00 | - Designed for the carriage of passengers | 0 |
| - Other, for remote-controlled flight only: | ||
| 8806.21.00 | - - With maximum take-off weight not more than 250 g | 0 |
| 8806.22.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | 0 |
| 8806.23.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | 0 |
| 8806.24.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | 0 |
| 8806.29.00 | - - Other | 0 |
| - Other: | ||
| 8806.91.00 | - - With maximum take-off weight not more than 250 g | 0 |
| 8806.92.00 | - - With maximum take-off weight more than 250 g but not more than 7 kg | 0 |
| 8806.93.00 | - - With maximum take-off weight more than 7 kg but not more than 25 kg | 0 |
| 8806.94.00 | - - With maximum take-off weight more than 25 kg but not more than 150 kg | 0 |
| 8806.99.00 | - - Other | 0 |
| 88.07 | Parts of goods of heading 88.01, 88.02 or 88.06 | |
| 8807.10.00 | - Propellers and rotors and parts thereof | 0 |
| 8807.20.00 | - Under-carriages and parts thereof | 0 |
| 8807.30.00 | - Other parts of aeroplanes, helicopters or unmanned aircraft | 0 |
| 8807.90.00 | - Other | 0 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.