88023000008 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg

aeroplanes: fixed-wing aircraft (2000-15000kg)

飛機及其他航空器，空重量超過２０００公斤，但不超過１５０００公斤者

Tariff Rates

Column 1 (WTO members, incl. mainland China)
0%
Column 2 (FTA / ECFA / specific developing countries)
0% (PA,GT,NI,SV,HN,NZ,SG,MH)
Column 3 (when Columns 1–2 do not apply)
0%

Levy Code：L*

Import / Export Regulations

Export Regulations (Mainland China)

  • 禁止進出境物品表（海關總署令第 43 號）：禁止出境：①列入禁止進境範圍之所有物品 ②涉及國家秘密之手稿、印刷品、影音與電腦儲存介質 ③珍貴文物及其他禁止出境之文物 ④瀕危的和珍貴的動物、植物（均含標本）及其種子和繁殖材料。連帶禁止之禁止進境 7 類含各種武器、仿真武器、彈藥及爆炸物品、偽造貨幣及有價證券、烈性毒藥、鴉片嗎啡海洛因大麻等麻醉品與精神藥物。（中國海關總署）
  • 限制出境物品表（海關總署令第 43 號）：限制出境 7 項：①金銀等貴重金屬及其製品 ②國家貨幣 ③外幣及其有價證券 ④無線電收發信機、通信保密機 ⑤貴重中藥材 ⑥一般文物 ⑦海關限制出境的其他物品。此為進出境「物品」管理提示，特別涉及旅客攜帶、行李與寄遞申報；不等於所有商業出口無線電設備都要 SRRC。SRRC 型號核准適用於中國境內銷售、使用，商業出口是否須許可仍按兩用物項技術描述、用途與最終使用者判定。（中國海關總署）
  • 禁止寄遞物品指導目錄（國郵發〔2016〕107 號）：19 類 188 種禁寄物品，集運高風險者：第 4 類壓縮和液化氣體（含打火機）、第 5 類易燃液體（含酒精成分香水、指甲油、油漆）、第 12 類毒品及易製毒化學品、第 16 類侵犯智慧財產權和假冒偽劣物品（盜版品、假藥）、第 17 類瀕危野生動植物及其製品（象牙、虎骨）。另《快遞暫行條例》（國務院令第 806 號，2025-06-01 施行）要求實名收寄、收寄驗視與安全檢查。（國家郵政局 / 公安部 / 國家安全部）
  • 個人郵遞物品出境限值（寄台灣 800 元人民幣）：海關總署公告 2010 年第 43 號（經 2024 年第 176 號修改）：個人寄往港、澳、台地區之物品每次限值 800 元人民幣，寄往其他國家和地區為 1000 元人民幣。⚠️ 800 元是門檻不是免稅額度——超出者「應辦理退運手續或者按照貨物規定辦理通關手續」，不是只就超出部分課稅；僅郵包內單一不可分割物品經海關審核確屬自用者例外。另《海關法》第 46 條規定個人郵寄進出境物品應以「自用、合理數量」為限，超出者一律按貨物辦理。（中國海關總署）
  • 一般出口程序：一般貨物出口須辦理出口報關（商品編號 10 碼）。集運包裹主流走跨境電商 9610「清單核放、匯總申報」（經營主體須為企業），次之為快件貨物類（KJ2 報關單）或郵政 EMS／國際小包。未列於上方管制者，通常正常申報即可。（中國海關總署）

This column maps China's export control categories by the first 6 digits of the HS code and is for reference only. China's customs commodity codes have 10 digits, and from the 7th digit onward they do not correspond to Taiwan's tariff numbers. China also states officially that “the scope of goods is determined by the goods description; customs commodity codes are provided as a reference for customs declaration”, and for dual-use items that “a licence must be obtained as required by law whether or not a customs commodity code is listed”, so whether goods may be exported cannot be judged by the code alone. Some control measures are currently suspended; actual export rules are subject to China's latest official announcements.

Export Regulations (Japan)

  • 関税法 第69條之2（禁止出口）：毒品、兒童色情、侵害智慧財產權物品（仿冒/盜版）、不正競爭物品等一律禁止出口。（日本海關）
  • 輸出貿易管理令 別表第1（清單規制／該非判定）（partial）：航空器及零件部分屬安全保障管制,須該非判定。（經濟產業省）
  • 一般出口程序（関税法）：一般貨物須辦理輸出申告並取得輸出許可；出口適用消費稅免稅（0%）。未列於上方管制者,通常正常申告即可。（日本海關（NACCS））

This panel maps Japan export-control categories by the first 6 digits of the HS code, for reference only; dual-use goods require a classification (gaihi) determination by METI. Follow official Japanese announcements for actual rules.

Import Regulations (Taiwan)

  • 601 Aircraft import (including ground flight trainers): (1) Military national aircraft: MND approval. (2) Central Weather Administration high-altitude meteorological balloons: purchase and import approval from the Administration. (3) Other national aircraft (customs, aerial surveillance, photography, survey, coast guard, fire, police, etc.): only central agencies of second-level or higher, with approval document. (4) Civil aircraft: application via authority-in-charge forwarded to Civil Aeronautics Administration (CAA), MOTC. Authorities: CAA (air transport, general aviation, ground service, maintenance with CAA cert, training, individuals/juridical persons); MOEA (other aviation maintenance, aerospace R&D); MOE (public/private schools).
    • Civil Aviation Act ：Applicable Provision Art. 9 — Design and manufacture of aviation products, appliances and parts shall apply to CAA for approval. Relevant certificates will be issued in case that CAA’s certification thereof is completed with satis…

Legal information is for reference only; actual import/export rules are governed by customs announcements.

Chemical / Regulated Laws

L* (L*)飛機、直昇機及超輕型載具 10% 特種貨物及勞務稅條例第 2 條 每架銷售價格或完稅價格達新臺幣三百萬元者。 特種貨物及勞務稅條例第 7 條 特種貨物及勞務稅之稅率為百分之十。

Main Import Source Countries（ROC Year 114）

  1. France 26.69 tonnes 87.88%
  2. Italy 3.68 tonnes 12.12%

Related tariff codes (CCC Codes)

  • 88022000000 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg
  • 88024000006 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
  • 88021100001 Helicopters, of an unladen weight not exceeding 2,000 kg
  • 88021200000 Helicopters, of an unladen weight exceeding 2,000 kg
  • 88026000001 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
  • 88010010101 Non-powered hang gliders
  • 88010010209 Non-powered gliders
  • 88010021000 Balloons used in aeronautics and meteorology
  • 88010022009 Balloons, free or captive
  • 88010030009 Dirigibles
  • 88010090006 Other non-powered aircraft
  • 88040010000 Parachutes (including dirigible parachutes and paragliders); parts thereof and accessories thereto
  • 88040020008 Rotochutes; parts thereof and accessories thereto
  • 88051000009 Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
  • 88052100104 Air combat simulators
  • 88052100202 Parts of air combat simulators
  • 88052900106 Other ground flying trainers
  • 88052900204 Parts of other ground flying trainers
  • 88061000008 Unmanned aircraft, designed for the carriage of passengers
  • 88062100005 Other unmanned aircraft, for remote-controlled flight only, with maximum take-off weight not more than 250 g

Related guides & tools

  • 📂 Chapter 88 overview
  • Taiwan import tariff guide
  • What is a CCC Code?
  • Import tax calculator
  • Tariff code search
  • Need an import permit or inspection? See how to apply by signing code

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