88010020
Unit: NOS

Balloons

BCD
10.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTRestricted
→ Calculate DutyChapter 88

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
→
SWS
10%
→
AIDC
10%
→
IGST
18%
→
TOTAL
32.3%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)10%10%
Social Welfare Surcharge (SWS)10%10%
AIDC10%10%
IGST18%18%

IGST Notification: 009/2025 — Serial No. II550

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION XVII — VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT
Chapter 88: Aircraft, spacecraft, and parts thereof

Related HS Codes in Chapter 88

88010010
Gliders and hang gliders
88010090
Other
88021100
Of an unladen weight not exceeding 2,000 kg.
88021200
Of an unladen weight exceeding 2,000 kg.
88022000
Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.
88023000
Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not