SECTION XVIII · 類 91

Clocks and watches and parts thereof

統合税率表BT2026に基づく品目表と2026年の税率。 原典

類注 (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コード記述単位通常輸入税MFNVAT
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 (複数の税率)
9101.19.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9101.21.00 - - With automatic winding unit 22.5% 15% 8 / 10 (複数の税率)
9101.29.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
- Other:
9101.91.00 - - Electrically operated unit 30% 20% 8 / 10 (複数の税率)
9101.99.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9102.12.00 - - With opto-electronic display only unit 30% 20% 8 / 10 (複数の税率)
9102.19.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9102.21.00 - - With automatic winding unit 22.5% 15% 8 / 10 (複数の税率)
9102.29.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
- Other:
9102.91.00 - - Electrically operated unit 30% 20% 8 / 10 (複数の税率)
9102.99.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
9103 Clocks with watch movements, excluding clocks of heading 91.04
9103.10.00 - Electrically operated unit 30% 20% 8 / 10 (複数の税率)
9103.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9104.00.90 - Other unit 5% 0% 8 / 10 (複数の税率)
9105 Other clocks
- Alarm clocks:
9105.11.00 - - Electrically operated unit 37.5% 25% 8 / 10 (複数の税率)
9105.19.00 - - Other unit 37.5% 25% 8 / 10 (複数の税率)
- Wall clocks:
9105.21.00 - - Electrically operated unit 37.5% 25% 8 / 10 (複数の税率)
9105.29.00 - - Other unit 37.5% 25% 8 / 10 (複数の税率)
- Other:
9105.91 - - Electrically operated:
9105.91.10 - - - Marine chronometers unit 15% 10% 8 / 10 (複数の税率)
9105.91.90 - - - Other unit 37.5% 25% 8 / 10 (複数の税率)
9105.99 - - Other:
9105.99.10 - - - Marine chronometers unit 15% 10% 8 / 10 (複数の税率)
9105.99.90 - - - Other unit 37.5% 25% 8 / 10 (複数の税率)
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 (複数の税率)
9106.90 - Other:
9106.90.10 - - Parking meters unit 7.5% 5% 8 / 10 (複数の税率)
9106.90.90 - - Other unit 7.5% 5% 8 / 10 (複数の税率)
9107.00.00 Time switches with clock or watch movement or with synchronous motor unit 7.5% 5% 8 / 10 (複数の税率)
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 (複数の税率)
9108.12.00 - - With opto-electronic display only unit 30% 20% 8 / 10 (複数の税率)
9108.19.00 - - Other unit 30% 20% 8 / 10 (複数の税率)
9108.20.00 - With automatic winding unit 30% 20% 8 / 10 (複数の税率)
9108.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)
9109 Clock movements, complete and assembled
9109.10.00 - Electrically operated unit 30% 20% 8 / 10 (複数の税率)
9109.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9110.12.00 - - Incomplete movements, assembled unit 30% 20% 8 / 10 (複数の税率)
9110.19.00 - - Rough movements unit 30% 20% 8 / 10 (複数の税率)
9110.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9111.20.00 - Cases of base metal, whether or not gold- or silver-plated unit 30% 20% 8 / 10 (複数の税率)
9111.80.00 - Other cases unit 30% 20% 8 / 10 (複数の税率)
9111.90.00 - Parts unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9112.90.00 - Parts unit 30% 20% 8 / 10 (複数の税率)
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 (複数の税率)
9113.20.00 - Of base metal, whether or not gold- or silver-plated unit 30% 20% 8 / 10 (複数の税率)
9113.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)
9114 Other clock or watch parts
9114.30.00 - Dials unit 30% 20% 8 / 10 (複数の税率)
9114.40.00 - Plates and bridges unit 30% 20% 8 / 10 (複数の税率)
9114.90.00 - Other unit 30% 20% 8 / 10 (複数の税率)