EU Combined Nomenclature · CN code · HS 9101.91
9101 91 00: Wristwatches, pocket-watches and other watches, including: other, electrically operated
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9101 Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal:
- Other:
- 9101 91 00 Electrically operated
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 8
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y734 The prohibitions defined in article 1rc paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rc paragraph 4)
- Y740 Goods other than those concerned by the prohibitions defined in article 1rc paragraph 1 of Regulation (EU) No 765/2006
- L151 Import authorisation by virtue of article 1rc paragraph 5 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Import control
- Applies to goods from
- all countries except Russia
- Legal act
- Regulation 0833/14
- Documents
- L146 Import authorisation by virtue of article 3p paragraph 7 of Council Regulation (EU) 833/2014
- L147 Evidence of the country of origin of the diamonds or products incorporating diamonds, used as inputs for the processing of the product in a third country (Article 3p paragraph 10 of Council Regulation (EU) No 833/2014)
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014
- Y704 The prohibitions defined in article 3p paragraph 1 to 4 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3p paragraph 6)
- Y705 Diamonds with a weight less than 0.5 carats or 0.1 grams
- Y872 Goods other than those concerned by the prohibitions defined in article 3p paragraph 1 of Regulation (EU) No 833/2014
- Y873 Goods not transited via the territory of Russia
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Y712 The prohibitions defined in article 3p paragraph 4 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3p paragraph 13)
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
- Import control
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Documents
- L146 Import authorisation by virtue of article 3p paragraph 7 of Council Regulation (EU) 833/2014
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014
- Y704 The prohibitions defined in article 3p paragraph 1 to 4 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3p paragraph 6)
- Y872 Goods other than those concerned by the prohibitions defined in article 3p paragraph 1 of Regulation (EU) No 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Y712 The prohibitions defined in article 3p paragraph 4 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3p paragraph 13)
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
Export measures 8
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
TARIC data as of 24 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20%
-
Belgium 6% reduced rate
-
Bulgaria 20%
-
Croatia 25%
-
Cyprus 19%
-
Czechia 21%
-
Denmark 25%
-
Estonia 24%
-
Finland 25.5%
-
France 20%
-
Germany 19%
-
Greece 24%
-
Hungary 27%
-
Ireland 23%
-
Italy 22%
-
Latvia 21%
-
Lithuania 21%
-
Luxembourg 17%
-
Malta 18%
-
Netherlands 9% reduced rate
-
Poland 23%
-
Portugal 23%
-
Romania 21%
-
Slovakia 23%
-
Slovenia 22%
-
Spain 21%
-
Sweden 25%
TEDB · 24 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 7 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
EU: imports by month · HS 9101.91
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| €4.5m | 85% | +108% | |
| €589k | 11.1% | +34.5% | |
| €101k | 1.9% | +133.3% | |
| €37k | 0.7% | +87.5% | |
| €21k | 0.4% | -71.4% | |
| €13k | 0.3% | +21.4% | |
| €5k | 0.1% | +79.2% | |
| €4k | 0.1% | +920.6% |
Same subheading in other tariffs
9101.91 Wristwatches, pocket-watches and other watches, including: other, electrically operated
Legal notes
Notes
1. This chapter does not cover:
(a) clock or watch glasses or weights (classified according to their constituent material);
(b) watch chains (heading 7113 or 7117, 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 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);
(d) bearing balls (heading 7326 or 8482, as the case may be);
(e) articles of heading 8412 constructed to work without an escapement;
(f) ball bearings (heading 8482); 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 9101 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 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.
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.
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Electrically operated | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2025 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2024 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2023 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2022 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2021 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2020 | unchanged | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
| 2019 | Electrically operated | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
In the EU Combined Nomenclature, 9101 91 00 is one of 1 line under subheading 9101.91, wristwatches, pocket-watches and other watches.
The third-country duty is a specific or compound duty: 4,5 MIN 0,3 € p/st MAX 0,8 € p/st.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 4,5 MIN 0,3 € p/st MAX 0,8 € p/st; 153 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 9101.91 worth €5.3m (up 89% on the year before), at an average of €1,203.75 per kg; Switzerland supplied 85%, followed by China.
For the same subheading, the US duty is free, the Canada duty is 0%–5%, the Mexico duty is free, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 9101.91 worth US$10m in 2024; the largest supplier from outside the EU was Switzerland.
Questions and answers
What is the EU import duty for CN code 9101 91 00?
The third-country duty in the EU Combined Nomenclature is 4,5 MIN 0,3 € p/st MAX 0,8 € p/st; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 9101 91 00?
153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 9101.91 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$2m), followed by Türkiye.