HSN code · Customs Tariff of India · No longer a tariff item
88073000 is no longer a tariff item in the Customs Tariff of India. The Finance (No. 2) Act 2024, Fourth Schedule, replaced tariff item 8807 30 00 (“Other parts of aeroplanes, helicopters or unmanned aircraft”) with effect from 1 October 2024; 2 lines under sub-heading 8807 30 now take its place. The lines, and how to choose between them, are below.
Status of this code
Not a tariff item in the current Customs Tariff of India
The change
The Finance Act schedule that replaced the line, with its date, and what is in force now.
In the CBIC edition as on 30 June 2024 of the Customs Tariff of India, tariff item 8807 30 00 read Other parts of aeroplanes, helicopters or unmanned aircraft
, under heading 8807 (“Parts of goods of heading 8801, 8802 or 8806”).
The Act substituted the tariff lines (“in Chapter 88, for tariff item 8807 30 00 and the entries relating thereto, the following shall be substituted”). 8807 30 00 is not among the lines it inserted, so the code stopped being a tariff item on 1 October 2024.
The 2 lines listed below share the goods. Each has its own GST rate entries, shown on its page.
Where the goods went
2 tariff items of the Customs Tariff of India share the goods of 88073000. Grouped as the tariff prints them. All sit under sub-heading 8807 30 (“Other parts of aeroplanes, helicopters or unmanned aircraft”) of heading 8807.
8807 30 108807 30 20Each line is quoted from the Customs Tariff of India as printed. These lines are listed by code and wording only.
Choosing a line
Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.
Of aeroplanes, helicopters→
8807 30 10Of unmanned aircraft→
8807 30 20Pick the line whose wording names your goods.
A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.
GST rates are not repeated here: each current code's page shows its own GST rate entries.
About this page
The old line and its wording are taken from the CBIC edition as on 30 June 2024. The change is the Finance (No. 2) Act 2024, Fourth Schedule, with effect from 1 October 2024. The current lines are taken from the Customs Tariff with the Finance Act changes applied.
This is reference information on a code that is no longer a tariff item. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff re-opens this page for an update.
Still see 88073000 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.