# Customs tariff code 91: CLOCKS AND WATCHES AND PARTS THEREOF

> Customs tariff code 91 covers CLOCKS AND WATCHES AND PARTS THEREOF. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/91
- Reference data as at: 2026-07-01
- Customs code: 91
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Andorra | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Ukraine | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |

## Compliance regimes

- Export licensing applies

## Notes that govern this classification

### Kapitel 91

1. Zu Kapitel 91 gehören nicht: a) Uhrgläser und Uhrgewichte (Einreihung nach ihrer stofflichen Beschaffenheit) (RV E9101A00); b) Uhrketten (Position 7113 oder 7117, je nach Beschaffenheit) (RV E9101B00); c) Teile mit allgemeiner Verwendungsmöglichkeit im Sinne der Anmerkung 2 zu Abschnitt XV, aus unedlen Metallen (Abschnitt XV), und gleichartige Waren aus Kunststoffen (Kapitel 39) oder aus Edelmetallen oder Edelmetallplattierungen (im Allgemeinen Position 7115); Uhrfedern (einschließlich Spiralfedern) gehören jedoch zu Position 9114 (RV E9101C00); d) Kugeln für Kugellager (Position 7326 oder 8482, je nach Beschaffenheit) (RV E9101D00); e) Waren der Position 8412, die so konstruiert sind, dass sie ohne Hemmung laufen (RV E9101E00); f) Kugellager (Position 8482) (RV E9101F00); g) Waren des Kapitels 85, noch nicht miteinander oder mit anderen Bauelementen zu Uhrwerken oder zu Teilen zusamm …

## Subdivisions of this code

- 9101 Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
- 9102 Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101
- 9103 Clocks with watch movements, excluding clocks of heading 9104
- 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
- 9105 Other clocks
- 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)
- 9107 Time switches, with clock or watch movement or with synchronous motor
- 9108 Watch movements, complete and assembled
- 9109 Clock movements, complete and assembled
- 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
- 9111 Watch cases and parts thereof
- 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
- 9113 Watch straps, watch bands and watch bracelets, and parts thereof
- 9114 Other clock or watch parts

## Frequently asked questions

### What does customs tariff code 91 cover?

Code 91 covers CLOCKS AND WATCHES AND PARTS THEREOF. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 91?

TARIC holds no third-country rate of its own for 91. The rate follows from the declarable commodity code beneath it.

### How many digits does 91 have?

91 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 91?

The EBTI database currently holds no valid decisions on 91. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 91 change?

91 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/91.