EU Combined Nomenclature · CN code · HS 8807.90
8807 90 10: Parts of goods of heading 8801, 8802 or 8806: other, of kites
Other aircraft and spacecraft parts
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8807 Parts of goods of heading 8801, 8802 or 8806:
- 8807 90 Other:
- 8807 90 10 Of kites
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1517/18
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 8
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Russia
- In force
- until 31 July 2027
- Legal act
- Decision 0512/14
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
- Import controlImport/export restriction - Common Military List (CML) goods
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 18
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 1 January 2022 |
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Restriction on exportSanctions regime: Iran | Iran | Regulation 0267/12 | 1 January 2022 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 January 2022 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 1 January 2022 |
| Export controlSanctions regime: Zimbabwe | Zimbabwe | Regulation 0384/26 | 19 February 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 20 July 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Russia | All third countries (except Australia, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, Russia, United States) | Regulation 0833/14 | 2 January 2025 |
| Export controlSanctions regime: Belarus | All third countries (except Australia, Belarus, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, United States) | Regulation 0765/06 | 21 October 2024 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 1.7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
EU: imports by month · HS 8807.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €632.1m | 37.8% | +779.8% |
 United States | €556m | 33.2% | -0% |
 Switzerland | €78.6m | 4.7% | +23.1% |
 Tunisia | €66.5m | 4% | +30.6% |
 Morocco | €54m | 3.2% | -17.8% |
 Canada | €20.4m | 1.2% | +32.9% |
 Norway | €19.7m | 1.2% | +2.8% |
 South Korea | €14.3m | 0.9% | +4.7% |
Same subheading in other tariffs
8807.90 Parts of goods of heading 8801, 8802 or 8806: other
UK Free Third-country duty 7 tariff lines 
Türkiye 1.7% – 2.7% Third-country duty 5 tariff lines · average 1.9% USA Free General (MFN) 2 tariff lines Canada Free Third-country duty 1 tariff line 
Mexico 5% Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free – 7% Third-country duty 5 tariff lines · average 2.8% 
Nigeria 5% Third-country duty 1 tariff line EU lines: 8807.90
- 8807 90 10Parts of goods of heading 8801, 8802 or 8806: other, of kites
- 8807 90 21Of spacecraft (including satellites): of telecommunication satellites
- 8807 90 29Of spacecraft (including satellites): other
- 8807 90 30Of suborbital and spacecraft launch vehicles
- 8807 90 90Parts of goods of heading 8801, 8802 or 8806: other, other
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
Subheading note 1
Permanently fitted items of equipment do not include, for example, emergency equipment (for example, lifeboats, parachutes and escape chutes) and interchangeable equipment for weapons systems.
Where an incomplete or unfinished machine is classified as a complete article under general rule 2(a) for the interpretation of the Combined Nomenclature, the normal operating weight is to be used for determining the appropriate subheading.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Of kites | 1.7% | — |
| 2025 | unchanged | 1.7% | — |
| 2024 | unchanged | 1.7% | — |
| 2023 | unchanged | 1.7% | — |
| 2022 | Of kites | 1.7% | — |
| 2021 | not in this year’s nomenclature | — | — |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 8803 90 10.
In the EU Combined Nomenclature, 8807 90 10 is one of 5 lines under subheading 8807.90, parts of goods of heading 8801, 8802 or 8806: other.
The third-country duty is 1.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 1.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported other aircraft and spacecraft parts (HS 8807.90) worth €1.7bn (up 82% on the year before), at an average of €626.02 per kg; United Kingdom supplied 38%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%–2.7%, the US duty is free, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–7% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8807.90 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$112m.
Questions and answers
What is the EU import duty for CN code 8807 90 10?
The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8807 90 10?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8807.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$278m), followed by the United Kingdom.
Typical products
Everyday names, not part of the legal text.