The celestial equator is the great circle of the imaginary celestial sphere on the same plane as the equator of Earth. By extension, it is also a plane of reference in the equatorial coordinate system. Due to the Earth's axial tilt, the celestial equator is currently inclined by about 23.44° with respect to the ecliptic (the plane of Earth's orbit), but has varied from about 22.0° to 24.5° over the past 5 million years due to Milankovitch cycles and perturbation from other planets.
An observer standing on the Earth's equator visualizes the celestial equator as a semicircle passing through the zenith, the point directly overhead. As the observer moves north (or south), the celestial equator tilts towards the opposite horizon. The celestial equator is defined to be infinitely distant (since it is on the celestial sphere); thus, the ends of the semicircle always intersect the horizon due east and due west, regardless of the observer's position on the Earth. At the poles, the celestial equator coincides with the astronomical horizon. At all latitudes, the celestial equator is a uniform arc or circle because the observer is only finitely far from the plane of the celestial equator, but infinitely far from the celestial equator itself.