Subheading · Chapter 91 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9102 99Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading: other

Clocks and watches and parts thereof

Customs duty
20%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
15%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9102 99 10Pocket watches20%18%units
9102 99 20Stop watches20%18%units
9102 99 90Other20%18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 584Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 910118%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 91011.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9102 99, and China's below.

China: the same goods (9102 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 9102 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9102.99.00.00Other mechanical pocket-watches, stop-watches and other watches其他机械怀表、秒表及其他表15%MFN rate (no APTA concession on this line)15%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

9102.99.00Pocket-watches and watches, not elsewhere specified or included, including stop-watches

9102.99.00.00Other mechanical pocket-watches, stop-watches and other watches其他机械怀表、秒表及其他表

Excluding those with cases of precious metal or of metal clad with precious metal用贵金属或包贵金属制壳的除外

Unit
piece / kg
MFN import duty
15%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
10 Oct 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Casing material (metal, etc.)外壳材质(金属制等)
  • 3.Driving method (electronic, mechanical, automatic, non-automatic)驱动方式(电子、机械、自动、非自动)
  • 4.Indication method (pointer, photoelectric)指示方式(指针、光电)
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
8%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
12.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 9102990000999Other mechanical pocket-watches, stop-watches and other watches (excluding those with cases of precious metal or of metal clad with precious metal)其他机械怀表、秒表及其他表(用贵金属或包贵金属制壳的除外)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous9102 91Electrically operatedOne level up9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of headingNext9105 99Other

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.