| 88 | Aircraft, spacecraft and parts thereof |
| 8801 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. |
| 88010000000-00-000 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. |
| 8802 | Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. |
| 88021 | Helicopters : |
| 88021100000-00-000 | Of an unladen weight not exceeding 2,000 kg |
| 88021200000-00-000 | Of an unladen weight exceeding 2,000 kg |
| 880220**000-**-000 | |
| 88022010000-10-000 | Aircraft designed for the commercial transport of persons (ie to carry paying passengers |
| 88022090000-90-000 | Other aircraft (for example, aircraft designed to carry freight, fire fighting aircraft, |
| 880230**000-**-000 | |
| 88023010000-10-000 | Aircraft designed for the commercial transport of persons (ie to carry paying passengers |
| 88023090000-90-000 | Other aircraft (for example, designed to carry freight, firefighting aircraft, surveilla |
| 880240**000-**-000 | |
| 88024010000-10-000 | Aircraft designed for the commercial transport of persons (ie to carry paying passengers |
| 88024090000-90-000 | Other aircraft (for example, designed to carry freight, fire fighting airdraft, surveill |
| 88026000000-00-000 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
| 8803 | Parts of goods of heading 8801.00.00 or 88.02. |
| 88031000000-00-000 | Propellers and rotors and parts thereof |
| 88032000000-00-000 | Under-carriages and parts thereof |
| 88033000000-00-000 | Other parts of aero planes or helicopters |
| 88039000000-00-000 | Other |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. |
| 88040000000-00-000 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereo |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles |
| 88051000000-00-000 | Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts there |
| 88052 | Ground flying trainers and parts thereof : |
| 88052100000-00-000 | Air combat simulators and parts thereof |
| 88052900000-00-000 | Other |