SECTION XVIII · Chapter 91
Clocks and watches and parts thereof
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (12)
Notes
1. This Chapter does not cover:
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d) Bearing balls (heading 73.26 or 84.82, as the case may be);
(e) Articles of heading 84.12 constructed to work without an escapement;
(f) Ball bearings (heading 84.82); or
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2. Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
3. For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | ||||
| - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: | |||||
| 9101.11.00 | - - With mechanical display only | unit | 22.5% | 15% | 8 / 10 (several rates) |
| 9101.19.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| - Other wrist-watches, whether or not incorporating a stop-watch facility: | |||||
| 9101.21.00 | - - With automatic winding | unit | 22.5% | 15% | 8 / 10 (several rates) |
| 9101.29.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| - Other: | |||||
| 9101.91.00 | - - Electrically operated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9101.99.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01 | ||||
| - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: | |||||
| 9102.11.00 | - - With mechanical display only | unit | 22.5% | 15% | 8 / 10 (several rates) |
| 9102.12.00 | - - With opto-electronic display only | unit | 30% | 20% | 8 / 10 (several rates) |
| 9102.19.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| - Other wrist-watches, whether or not incorporating a stop-watch facility: | |||||
| 9102.21.00 | - - With automatic winding | unit | 22.5% | 15% | 8 / 10 (several rates) |
| 9102.29.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| - Other: | |||||
| 9102.91.00 | - - Electrically operated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9102.99.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9103 | Clocks with watch movements, excluding clocks of heading 91.04 | ||||
| 9103.10.00 | - Electrically operated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9103.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | ||||
| 9104.00.10 | - For vehicles | unit | 15% | 10% | 8 / 10 (several rates) |
| 9104.00.90 | - Other | unit | 5% | 0% | 8 / 10 (several rates) |
| 9105 | Other clocks | ||||
| - Alarm clocks: | |||||
| 9105.11.00 | - - Electrically operated | unit | 37.5% | 25% | 8 / 10 (several rates) |
| 9105.19.00 | - - Other | unit | 37.5% | 25% | 8 / 10 (several rates) |
| - Wall clocks: | |||||
| 9105.21.00 | - - Electrically operated | unit | 37.5% | 25% | 8 / 10 (several rates) |
| 9105.29.00 | - - Other | unit | 37.5% | 25% | 8 / 10 (several rates) |
| - Other: | |||||
| 9105.91 | - - Electrically operated: | ||||
| 9105.91.10 | - - - Marine chronometers | unit | 15% | 10% | 8 / 10 (several rates) |
| 9105.91.90 | - - - Other | unit | 37.5% | 25% | 8 / 10 (several rates) |
| 9105.99 | - - Other: | ||||
| 9105.99.10 | - - - Marine chronometers | unit | 15% | 10% | 8 / 10 (several rates) |
| 9105.99.90 | - - - Other | unit | 37.5% | 25% | 8 / 10 (several rates) |
| 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) | ||||
| 9106.10.00 | - Time-registers; time-recorders | unit | 7.5% | 5% | 8 / 10 (several rates) |
| 9106.90 | - Other: | ||||
| 9106.90.10 | - - Parking meters | unit | 7.5% | 5% | 8 / 10 (several rates) |
| 9106.90.90 | - - Other | unit | 7.5% | 5% | 8 / 10 (several rates) |
| 9107.00.00 | Time switches with clock or watch movement or with synchronous motor | unit | 7.5% | 5% | 8 / 10 (several rates) |
| 9108 | Watch movements, complete and assembled | ||||
| - Electrically operated: | |||||
| 9108.11.00 | - - With mechanical display only or with a device to which a mechanical display can be incorporated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9108.12.00 | - - With opto-electronic display only | unit | 30% | 20% | 8 / 10 (several rates) |
| 9108.19.00 | - - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9108.20.00 | - With automatic winding | unit | 30% | 20% | 8 / 10 (several rates) |
| 9108.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9109 | Clock movements, complete and assembled | ||||
| 9109.10.00 | - Electrically operated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9109.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | ||||
| - Of watches: | |||||
| 9110.11.00 | - - Complete movements, unassembled or partly assembled (movement sets) | unit | 30% | 20% | 8 / 10 (several rates) |
| 9110.12.00 | - - Incomplete movements, assembled | unit | 30% | 20% | 8 / 10 (several rates) |
| 9110.19.00 | - - Rough movements | unit | 30% | 20% | 8 / 10 (several rates) |
| 9110.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9111 | Watch cases and parts thereof | ||||
| 9111.10.00 | - Cases of precious metal or of metal clad with precious metal | unit | 30% | 20% | 8 / 10 (several rates) |
| 9111.20.00 | - Cases of base metal, whether or not gold- or silver-plated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9111.80.00 | - Other cases | unit | 30% | 20% | 8 / 10 (several rates) |
| 9111.90.00 | - Parts | unit | 30% | 20% | 8 / 10 (several rates) |
| 9112 | Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof | ||||
| 9112.20.00 | - Cases | unit | 30% | 20% | 8 / 10 (several rates) |
| 9112.90.00 | - Parts | unit | 30% | 20% | 8 / 10 (several rates) |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | ||||
| 9113.10.00 | - Of precious metal or of metal clad with precious metal | unit | 30% | 20% | 8 / 10 (several rates) |
| 9113.20.00 | - Of base metal, whether or not gold- or silver-plated | unit | 30% | 20% | 8 / 10 (several rates) |
| 9113.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |
| 9114 | Other clock or watch parts | ||||
| 9114.30.00 | - Dials | unit | 30% | 20% | 8 / 10 (several rates) |
| 9114.40.00 | - Plates and bridges | unit | 30% | 20% | 8 / 10 (several rates) |
| 9114.90.00 | - Other | unit | 30% | 20% | 8 / 10 (several rates) |