Chapter · Section XVIII

Chapter 91: Clocks and watches and parts thereof

91
  • 0%–6%UK
  • 2.7%–6%EU
  • 20%–150%Türkiye
  • 0%–14%USA
  • US$55.6bnWorld trade in 2024

Chapter 91 of the Harmonized System has 14 headings and belongs to section XVIII (optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof).

The UK Global Tariff divides chapter 91 into 65 tariff lines; the duty is between 0% and 6% (average 1.6%). 32 of them are duty-free. 13 lines have a specific or compound duty.

In the EU Combined Nomenclature, chapter 91 covers 51 tariff lines and the duty is between 2.7% and 6%. 20 lines have a specific or compound duty.

The Turkish Customs Tariff Schedule divides chapter 91 into 68 tariff lines; the statutory rate is between 20% and 150% (average 74%).

In 2024, countries exported chapter 91 goods worth US$55.6bn (−1.1% year on year).

The largest exporter was Switzerland (US$30.9bn), followed by China.

The biggest buyer was Hong Kong SAR China, with imports of US$7.1bn.

Duty rates compared

UK Free – 6% Third-country duty 65 tariff lines · average 1.6% · 13× specific or compound duty EU 2.7% – 6% Third-country duty 51 tariff lines · average 4.1% · 20× specific or compound duty Türkiye 20% – 150% Statutory rate (Law 474) 68 tariff lines · average 74% USA Free – 14% General (MFN) 174 tariff lines · average 3.8% · 126× specific or compound duty

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Headings 14

World trade in 2024

91 · US$55.6bn

Trade value (US$) no reported trade < US$629.7kUS$629.7k+US$17.9m+US$172.6m+> US$1.3bn

Exports: 205
  1. Switzerland: US$30.9bn
  2. China: US$7bn
  3. France: US$2.5bn
  4. Germany: US$1.8bn
  5. Japan: US$1.8bn
  6. Hong Kong SAR China: US$1.4bn
  7. Singapore: US$1.3bn
  8. United States: US$1.1bn
  9. United Kingdom: US$966.5m
  10. Italy: US$966.4m
  11. Thailand: US$920.9m
  12. Netherlands: US$451.5m
  13. Spain: US$429.2m
  14. United Arab Emirates: US$309.6m
  15. Malaysia: US$270.8m
  16. Taiwan: US$263.2m
  17. Vietnam: US$215.9m
  18. Ireland: US$210.8m
  19. Macao SAR China: US$198.3m
  20. Austria: US$184.2m
  21. Philippines: US$172.6m
  22. Portugal: US$161m
  23. Saudi Arabia: US$152.2m
  24. South Korea: US$145.4m
  25. Poland: US$141.9m
  26. Czechia: US$120.1m
  27. Belgium: US$119.7m
  28. Australia: US$111.4m
  29. Canada: US$85.6m
  30. Sweden: US$82.1m
  31. India: US$80m
  32. Mexico: US$76.1m
  33. Greece: US$67.9m
  34. Türkiye: US$67.2m
  35. Oman: US$66.6m
  36. Denmark: US$64.4m
  37. Hungary: US$62.9m
  38. Slovakia: US$62.8m
  39. Bahrain: US$52.6m
  40. Indonesia: US$43.7m
  41. Israel: US$43.6m
  42. Lithuania: US$41.8m
  43. Kuwait: US$36.8m
  44. Slovenia: US$32.9m
  45. Mauritius: US$28.6m
  46. Latvia: US$27.6m
  47. Qatar: US$26.1m
  48. Cyprus: US$22.6m
  49. Croatia: US$19m
  50. Luxembourg: US$18m
  51. Romania: US$17.9m
  52. New Zealand: US$17m
  53. North Korea: US$16.6m
  54. Bulgaria: US$14.9m
  55. South Africa: US$13.3m
  56. Panama: US$13m
  57. Estonia: US$12.1m
  58. Russia: US$11.6m
  59. Finland: US$11.4m
  60. Tunisia: US$11.3m

Top exporters

RankCountryValueShare
1 Switzerland US$30.9bn 55.5%
2 China US$7bn 12.6%
3 France US$2.5bn 4.5%
4 Germany US$1.8bn 3.2%
5 Japan US$1.8bn 3.2%
6 Hong Kong SAR China US$1.4bn 2.5%
7 Singapore US$1.3bn 2.3%
8 United States US$1.1bn 1.9%
9 United Kingdom US$966.5m 1.7%
10 Italy US$966.4m 1.7%

Top importers

RankCountryValueShare
1 Hong Kong SAR China US$7.1bn 12.8%
2 United States US$6.9bn 12.5%
3 Switzerland US$3.6bn 6.5%
4 Japan US$3.4bn 6%
5 China US$2.9bn 5.2%
6 France US$2.8bn 5%
7 Germany US$2.8bn 5%
8 Singapore US$2.4bn 4.3%
9 United Kingdom US$2.4bn 4.3%
10 United Arab Emirates US$2.2bn 4%

Chapter notes

Notes

1. This chapter does not cover:

  1. (a) clock or watch glasses or weights (classified according to their constituent material);

  2. (b) watch chains (heading 7113 or 7117, as the case may be);

  3. (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);

  4. (d) bearing balls (heading 7326 or 8482, as the case may be);

  5. (e) articles of heading 8412 constructed to work without an escapement;

  6. (f) ball bearings (heading 8482); or

  7. (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.

Products classified here

Questions and answers

What is the HS code for clocks and watches and parts thereof?

Clocks and watches and parts thereof make up HS chapter 91, in section XVIII of the Harmonized System.

What is the import duty on clocks and watches and parts thereof in the UK?

Under the UK Global Tariff, imports under 91 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on clocks and watches and parts thereof in the EU?

Under the EU Combined Nomenclature, imports under 91 from countries without a preferential agreement are charged at 2.7% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most clocks and watches and parts thereof?

Switzerland, with US$30.9bn in 2024 (55.5% of world exports).