CHAPTER 91 (Chapter Notes)

 

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
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 u Free 20% - BCD: Nil1
IGST: 18%
Singapore: Nil / Nil / Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Republic of Korea: 17%
Bangladesh: 17%
People’s Republic of China: 17%
Sri Lanka: 17%

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 19 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
  - Other wrist-watches, whether or not incorporating a stop-watch facility :            
9101 21 00      -- With automatic winding u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 29 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
  - Other :            
9101 91      -- Electrically operated :            
9101 91 10           --- Pocket watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 91 20           --- Stop watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 91 90           --- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 99      -- Other :            
9101 99 10           --- Pocket watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 99 20           --- Stop watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9101 99 90           --- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING            
  - WRIST-WATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT incorporating a stop-watch facility :            
9102 11 00      -- With mechanical display only u Free 20% - BCD: Nil1
IGST: 18%
Singapore: Nil / Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 12 00      -- With opto-electronic display only u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 19 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
  - Other wrist-watches, whether or not incorporating a stop-watch facility :            
9102 21 00      -- With automatic winding u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 18%
9102 29 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
  - Other :            
9102 91      -- Electrically operated :            
9102 91 10           --- Pocket watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 91 20           --- Stop watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 91 90           --- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 99      -- Other :            
9102 99 10           --- Pocket watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 99 20           --- Stop watches u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%
Iceland: 17.14%
9102 99 90           --- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 18%

Iceland: 17.14%
9103 CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104            
9103 10 00 - Electrically operated u Free 20% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9103 90 00 - Other u Free 20% - BCD: Nil1
IGST: 18%
Singapore: Nil / Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9104 00 00 INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS u Free 15% - BCD: Nil1
IGST: 18%
UAE: 2.5%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9105 OTHER CLOCKS            
  - Alarm clocks :            
9105 11 00      -- Electrically operated u Free  20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9105 19 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
Singapore: Nil / Nil
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
  - Wall clocks :            
9105 21 00      -- Electrically operated u Free  20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9105 29 00      -- Other u Free 20% - BCD: Nil1
IGST: 18%
Mauritius: 7.10%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
  - Other :            
9105 91 00      -- Battery, accumulator or mains powered u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9105 99      -- Other :            
9105 99 10           --- Time pieces u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
9105 99 90           --- Other u Free 20% - BCD: Nil1
IGST: 18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 17.14%
Norway: 16%
Iceland: 17.14%
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, TIMEREGISTERS, TIME-RECORDERS)            
9106 10 00 - Time-registers; time-recorders u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9106 90 00 - Other u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Iceland: 8.57%
9107 00 00 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
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 u Free 5% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 4.29%
Norway: 4%
Iceland: 4%
9108 12 00      -- With opto-electronic display only u Free 5% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: Nil
Norway: Nil
Iceland: 4%
9108 19 00      -- Other u Free 5% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 4.29%
Norway: Nil
Iceland: 4%
9108 20 00 - With automatic winding u Free 5% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: Nil
Norway: Nil
Iceland: 4%
9108 90 00 - Other u Free 5% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 4.29%
Norway: 4%
Iceland: 4.29%
9109 CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED            
9109 10 - Electrically operated:            
9109 10 10      --- Of alarm clocks u Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 2.90%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9109 10 90      --- Other u Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 2.90%
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9109 90 00 - Other u Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 2.90%
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
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) u Free 5% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: Nil
Norway: Nil
Iceland: 4%
9110 12 00      -- Incomplete movements, assembled u Free 5% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: Nil
Norway: Nil
Iceland: 4%
9110 19 00      -- Rough movements u Free 5% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 4.29%
Norway: 4%
Iceland: 4.29%
9110 90 00 - Other u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9111 WATCH CASES AND PARTS THEREOF            
9111 10 00 - Cases of precious metal or of metal clad with precious metal u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9111 20 00 - Cases of base metal, whether or not gold- or silver-plated u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9111 80 00 - Other cases u Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9111 90 00 - Parts kg. Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9112 CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF            
9112 20 00 - Cases u Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9112 90 00 - Parts kg. Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9113 WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF            
9113 10 00 - Of precious metal or of metal clad with precious metal u Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9113 20 - Of base metal, whether or not gold- or silver-plated:            
9113 20 10      --- Parts kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9113 20 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9113 90 - Other :            
9113 90 10      --- Parts kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 5%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9113 90 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 5%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 OTHER CLOCK OR WATCH PARTS            
9114 10 - Springs, including hair-springs :            
9114 10 10 Omitted            
9114 10 20 Omitted            
9114 30 - Dials :            
9114 30 10      --- For watches kg. Free 5% - BCD: Nil1
IGST: 18%
Mauritius: 5%
UAE: 1%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 4.29%
Norway: 4%
Iceland: 4.29%
9114 30 20      --- For clocks kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: 5%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 40 - Plates and bridges :            
9114 40 10      --- For watches kg. Free 10% - BCD: Nil1
IGST: 18%
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 40 20      --- For clocks kg. Free 10% - BCD: Nil1
IGST: 18%
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 90 - Other :            
9114 90 30      --- Jewels kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 90 40      --- Springs, including hair-springs kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil / Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 9%
Iceland: 9%
       --- Other:            
9114 90 91           ---- For watches kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
9114 90 92           ---- For clocks kg. Free 10% - BCD: Nil1
IGST: 18%
Mauritius: Nil
Singapore: Nil / Nil
UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil

Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.45/2025-Condition No- 3)