CHAPTER 91 (Chapter Notes)

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 UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 19 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	- 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: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 29 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	- Other :
9101 91	-- Electrically operated :
9101 91 10	--- Pocket watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 91 20	--- Stop watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 91 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 99	-- Other :
9101 99 10	--- Pocket watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 99 20	--- Stop watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9101 99 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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 UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil Thailand: Nil SAFTA: 5% Korea: Nil
9102 12 00	-- With opto-electronic display only	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9102 19 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	- 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: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9102 29 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	- Other :
9102 91	-- Electrically operated :
9102 91 10	--- Pocket watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9102 91 20	--- Stop watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9102 91 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9102 99	-- Other :
9102 99 10	--- Pocket watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9102 99 20	--- Stop watches	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9102 99 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9103	CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104
9103 10 00	- Electrically operated	u	Free	20%	-	BCD: Nil1 IGST: 18%	Mauritius: 8% UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9103 90 00	- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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: 5% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9105	OTHER CLOCKS
	- Alarm clocks :
9105 11 00	-- Electrically operated	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9105 19 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5%
	- Wall clocks :
9105 21 00	-- Electrically operated	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9105 29 00	-- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	Mauritius: 14.30% UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	- Other :
9105 91 00	-- Battery, accumulator or mains powered	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9105 99	-- Other :
9105 99 10	--- Time pieces	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9105 99 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9106 90 00	- Other	u	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9107 00 00	TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR	u	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9108 12 00	-- With opto-electronic display only	u	Free	5%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil UAE: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9108 19 00	-- Other	u	Free	5%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil UAE: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9108 20 00	- With automatic winding	u	Free	5%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9108 90 00	- Other	u	Free	5%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9109	CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED
9109 10	- Electrically operated:
9109 10 10	--- Of alarm clocks	u	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 5.70% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9109 10 90	--- Other	u	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 5.70% Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9109 90 00	- Other	u	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 5.70% Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9110 12 00	-- Incomplete movements, assembled	u	Free	5%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9110 19 00	-- Rough movements	u	Free	5%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9110 90 00	- Other	u	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9111 20 00	- Cases of base metal, whether or not gold- or silver-plated	u	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9111 80 00	- Other cases	u	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9111 90 00	- Parts	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9112 90 00	- Parts	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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 UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9113 20 90	--- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9113 90	- Other :
9113 90 10	--- Parts	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 7% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9113 90 90	--- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 7% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
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: 7% UAE: 2% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9114 30 20	--- For clocks	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: 7% UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9114 40	- Plates and bridges :
9114 40 10	--- For watches	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9114 40 20	--- For clocks	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9114 90	- Other :
9114 90 30	--- Jewels	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
9114 90 40	--- Springs, including hair-springs	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
	--- Other:
9114 90 91	---- For watches	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
9114 90 92	---- For clocks	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Mauritius: Nil Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil

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.50/2017-Condition No- 9)