EU Combined Nomenclature · CN code · HS 9102.21
Automatic wristwatches (base metal case)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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
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 5% reduced rate 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 9% reduced rate 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 6% reduced rate 
Hungary 5% reduced rate 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 5% reduced rate 
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
| 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 |
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €3.1bn | 93.8% | +9.5% |
 China | €77.6m | 2.3% | +32.4% |
 Japan | €45.6m | 1.4% | +40.4% |
 Hong Kong SAR China | €37.2m | 1.1% | -39.8% |
 Thailand | €14.9m | 0.4% | +2.1% |
 United Kingdom | €9.1m | 0.3% | +66.4% |
 United States | €6.9m | 0.2% | -32.3% |
 United Arab Emirates | €1.8m | 0.1% | +189.1% |
9102.21 Other wristwatches, whether or not incorporating: with automatic winding
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye specific or compound duty Third-country duty 1 tariff line USA specific or compound duty General (MFN) 6 tariff lines 
Canada 5% Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 36 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line 
Taiwan 4% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 5% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of automatic wristwatches from Japan
The tariff classification of four automatic analog wrist watches from Switzerland
The tariff classification and country of origin of a wrist watch made in Japan
Application for Further Review of Protest No. 2720-17-101444; Tariff Classification of Richard Mille RM011 (MON-00007) Automatic BIV Red Gold Watch from Switzerland
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.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This heading includes combinations of a watch with an electronic calculating machine which together have the appearance of a wrist-watch or pocket-watch.
It does not include electronic calculators with a time-and-date display and an alarm (subheading 8470 10 00, 8470 21 00 or 8470 29 00).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | With automatic winding | 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 | With automatic winding | 4,5 MIN 0,3 € p/st MAX 0,8 € p/st | p/st |
In the EU Combined Nomenclature, 9102 21 00 is one of 1 line under subheading 9102.21, other wristwatches, whether or not incorporating: with automatic winding.
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 automatic wristwatches (base metal case) (HS 9102.21) worth €3.4bn (up 9% on the year before), at an average of €6,545.97 per kg; Switzerland supplied 94%, followed by China.
For the same subheading, the Canada duty is 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 4%, 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 9102.21 worth US$4.2bn in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 4th with US$42.2m.
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.
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.
For subheading 9102.21 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$3bn), followed by China.
Everyday names, not part of the legal text.