Aerial photography drones, also known as unmanned aerial vehicles, are a type of equipment that relies on remote control or autonomous flight technology for aerial photography and videography. These devices are widely used in multiple fields, such as film production, news reporting, geographical surveying and mapping, environmental monitoring, agricultural monitoring and personal entertainment. With the advancement of technology, the intelligence level of drones is constantly increasing, with functions such as automatic obstacle avoidance, path planning and image stabilization, making aerial photography safer, more efficient and more convenient. This article will focus on aerial photography drones that use only remote control flight and have a maximum takeoff weight of no more than 7 kilograms, covering their customs commodity numbers, standardized declaration requirements and?Tax Refund?rate.

Different types of aerial photography drones differ in customs commodity numbers and export tax rebate rates, as follows:

When declaring the export of aerial photography drones, the following information needs to be provided in detail:
Brand Type:Determine the specific name of the drone.
Purpose:Clearly state the purpose of the drone, such as aerial photography, surveying and mapping, etc.
Type:Specify the type of the drone, such as fixed - wing, multi - rotor, etc.
Maximum takeoff weight:Provide the maximum takeoff weight data of the drone.
Model:Include brand information in Chinese or foreign languages.
Shank diameter:Detailed model information to ensure the accuracy of the declaration.

Chapter 88 of the Customs Commodity Code clearly defines "unmanned aerial vehicles" as any aircraft without a pilot, excluding those under heading 88.01. These aircraft may be designed for carrying cargo or equipped with permanently integrated digital cameras or other devices capable of performing practical functions during flight. "Unmanned aerial vehicles" do not include flying toys intended solely for recreational purposes.

Toy remote - controlled aircraft are flying toys or models designed specifically for entertainment or gaming purposes, and their design has no practical functions. They can be distinguished by the following characteristics:

? Light weight
? Limited flight altitude, distance or time
? Slow maximum speed
? Unable to fly autonomously
? Unable to carry loads, cargo
? Not equipped with complex electronic devices (such as GPS, with night - flight or night - vision conditions)

Toy remote - controlled aircraft should be classified into category 95.03, not category 88.01.

The export of aerial photography drones involves various requirements and specifications. When making export declarations, enterprises should ensure the accurate provision of all necessary commodity information and declaration elements to avoid unnecessary economic losses. By thoroughly understanding the customs commodity numbers and export tax rebate rates, as well as the distinction criteria between toy remote - controlled aircraft and unmanned aerial vehicles, enterprises can conduct international trade activities more efficiently and promote the globalization of drone products.