HS Chapter 88
Aircraft, spacecraft, and parts thereof
Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC
36
NCM codes
26
HS headings
0%–18%
Import duty range
0
Ex-Tarifário NCMs
Exporter insight
Aircraft and spacecraft. ANAC (civil aviation agency) regulates all aircraft imports. Commercial aircraft are generally duty-free. Parts and maintenance equipment may qualify for Ex-Tarifário.
Regulatory agencies
ANAC
Products in this chapter may require pre-approval from these agencies before customs clearance.
EU-Mercosur impact
Aircraft already largely duty-free. Maintenance parts and equipment see tariff elimination.
Common products in this chapter
Commercial aircraftHelicoptersAircraft enginesAvionics
All NCM codes in Chapter 88
36 codes across 26 headings| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8801.00.00 | Balões e dirigíveis; planadores, asas voadoras e outros veículos aéreos, não concebidos para propulsão a motor. | 18% | 6.5% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.11.00 | -- De peso não superior a 2.000 kg, vazios (sem carga) | 0% | 6.5% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.12.10 | De peso não superior a 3.500 kg | 0% | 6.5% | — | Calculate → |
| 8802.12.90 | Outros | 0% | 6.5% | — | Calculate → |
8802.20Aeroplanes and other aircraft, except unmanned; of an unladen weight not exceeding 2000kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.20.10 | A hélice | 0% | 6.5% | — | Calculate → |
| 8802.20.21 | Monomotores | 0% | 6.5% | — | Calculate → |
| 8802.20.22 | Multimotores | 0% | 6.5% | — | Calculate → |
| 8802.20.90 | Outros | 0% | 6.5% | — | Calculate → |
8802.30Aeroplanes and other aircraft, except unmanned; of an unladen weight exceeding 2000kg but not exceeding 15,000kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.30.10 | A hélice | 0% | 6.5% | — | Calculate → |
| 8802.30.21 | Multimotores, de peso não superior a 7.000 kg, vazios (sem carga) | 0% | 6.5% | — | Calculate → |
| 8802.30.29 | Outros | 0% | 6.5% | — | Calculate → |
| 8802.30.31 | De peso não superior a 7.000 kg, vazios (sem carga) | 0% | 6.5% | — | Calculate → |
| 8802.30.39 | Outros | 0% | 6.5% | — | Calculate → |
| 8802.30.90 | Outros | 0% | 6.5% | — | Calculate → |
8802.40Aeroplanes and other aircraft, except unmanned; of an unladen weight exceeding 15,000kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.40.10 | A turboélice | 0% | 6.5% | — | Calculate → |
| 8802.40.90 | Outros | 0% | 6.5% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8802.60.00 | - Veículos espaciais (incluindo os satélites) e seus veículos de lançamento, e veículos suborbitais | 0% | 0% | — | Calculate → |
8804.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8804.00.00 | Paraquedas (incluindo os paraquedas dirigíveis e os parapentes) e os paraquedas giratórios; suas partes e acessórios. | 12.6% | 6.5% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8805.10.00 | - Aparelhos e dispositivos para lançamento de veículos aéreos, e suas partes; aparelhos e dispositivos para aterrissagem (aterragem) de veículos aéreos em porta-aviões e aparelhos e dispositivos semelhantes, e suas partes | 0% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8805.21.00 | -- Simuladores de combate aéreo e suas partes | 0% | 0% | — | Calculate → |
8805.29Ground flying trainers and parts thereof; other than air combat simulators and parts thereof
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8805.29.00 | -- Outros | 0% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.10.00 | - Concebidos para o transporte de passageiros | 0% | 6.5% | — | Calculate → |
8806.21Unmanned aircraft; for remote-controlled flight only, for other than for carriage of passengers, with the maximum take-off weight of not more than 250g
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.21.00 | -- De peso máximo de decolagem não superior a 250 g | 0% | 13% | — | Calculate → |
8806.22Unmanned aircraft; for remote-controlled flight only, for other than for carriage of passengers, with the maximum take-off weight of more than 250g but not more than 7kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.22.00 | -- De peso máximo de decolagem superior a 250 g, mas não superior a 7 kg | 0% | 13% | — | Calculate → |
8806.23Unmanned aircraft; for remote-controlled flight only, for other than for carriage of passengers, with the maximum take-off weight of more than 7kg but not more than 25kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.23.00 | -- De peso máximo de decolagem superior a 7 kg, mas não superior a 25 kg | 0% | 13% | — | Calculate → |
8806.24Unmanned aircraft; for remote-controlled flight only, for other than for carriage of passengers, with the maximum take-off weight of more than 25kg but not more than 150kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.24.00 | -- De peso máximo de decolagem superior a 25 kg, mas não superior a 150 kg | 0% | 13% | — | Calculate → |
8806.29Unmanned aircraft; for remote-controlled flight only, for other than for carriage of passengers, with the maximum take-off weight of more than 150kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.29.00 | -- Outros | 0% | 13% | — | Calculate → |
8806.91Unmanned aircraft; for other than remote-controlled flight and other than for carriage of passengers with a maximum take-off weight not more than 250g
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.91.00 | -- De peso máximo de decolagem não superior a 250 g | 0% | 13% | — | Calculate → |
8806.92Unmanned aircraft; for other than remote-controlled flight and other than for carriage of passengers with a maximum take-off weight more than 250g but not more than 7kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.92.00 | -- De peso máximo de decolagem superior a 250 g, mas não superior a 7 kg | 0% | 13% | — | Calculate → |
8806.93Unmanned aircraft; for other than remote-controlled flight and other than for carriage of passengers with a maximum take-off weight more than 7kg but not more than 25kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.93.00 | -- De peso máximo de decolagem superior a 7 kg, mas não superior a 25 kg | 0% | 13% | — | Calculate → |
8806.94Unmanned aircraft; for other than remote-controlled flight and other than for carriage of passengers with a maximum take-off weight more than 25kg but not more than 150kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.94.00 | -- De peso máximo de decolagem superior a 25 kg, mas não superior a 150 kg | 0% | 13% | — | Calculate → |
8806.99Unmanned aircraft; for other than remote-controlled flight and other than for carriage of passengers with a maximum take-off weight more than 150kg
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8806.99.00 | -- Outros | 0% | 13% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8807.10.00 | - Hélices e rotores, e suas partes | 0% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8807.20.00 | - Trens de aterrissagem (aterragem) e suas partes | 0% | 0% | — | Calculate → |
8807.30Aircraft and spacecraft; parts of aeroplanes, helicopters or unmanned aircraft n.e.c. in heading no. 8807
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8807.30.00 | - Outras partes de aviões, de helicópteros ou de veículos aéreos (aeronaves) não tripulados | 0% | 0% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8807.90.00 | - Outras | 0% | 0% | — | Calculate → |
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