Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Clocks and watches and parts thereof

Notes.

1. This Chapter does not cover:

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

(b) Watch straps (classified in heading 71.13 or 71.17, as the case may be);

(c) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or of metal clad with precious metal (generally heading 71.15); watch or clock springs, however, are to be classified as parts of such clocks or watches (heading 91.14);

(d) Balls for ball bearings (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without a regulating device;

(f) Ball bearings (heading 84.82); or

(g) Articles of Chapter 85, not yet assembled together or with other component parts into watch or clock movements or into articles suitable for use solely or principally as parts of clock or watch movements (Chapter 85).

2. Heading 91.01 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 with precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.

3. In 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.

Chapter 91 — Clocks and watches and parts thereof

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Commodity codeDescription of goodsDuty rate (%)
91.01Wrist-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 only15
9101.19.00- - Other20
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9101.21.00- - With automatic winding15
9101.29.00- - Other20
- Other:
9101.91.00- - Electrically operated20
9101.99.00- - Other20
91.02Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9102.11.00- - With mechanical display only15
9102.12.00- - With opto-electronic display only20
9102.19.00- - Other20
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9102.21.00- - With automatic winding15
9102.29.00- - Other20
- Other:
9102.91.00- - Electrically operated20
9102.99.00- - Other20
91.03Clocks with watch movements, excluding clocks of heading 91.04
9103.10.00- Electrically operated20
9103.90.00- Other20
91.04Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
9104.00.10- For vehicles10
9104.00.90- Other0
91.05Other clocks
- Alarm clocks:
9105.11.00- - Electrically operated25
9105.19.00- - Other25
- Wall clocks:
9105.21.00- - Electrically operated25
9105.29.00- - Other25
- Other:
9105.91- - Electrically operated:
9105.91.10- - - Marine chronometers10
9105.91.90- - - Other25
9105.99- - Other:
9105.99.10- - - Marine chronometers10
9105.99.90- - - Other25
91.06Time 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)
9106.10.00- Time-registers; time-recorders5
9106.90- Other:
9106.90.10- - Parking meters5
9106.90.90- - Other5
9107.00.00Time switches with clock or watch movement or with synchronous motor5
91.08Watch movements, complete and assembled
- Electrically operated:
9108.11.00- - With mechanical display only or with a device to which a mechanical display can be incorporated20
9108.12.00- - With opto-electronic display only20
9108.19.00- - Other20
9108.20.00- With automatic winding20
9108.90.00- Other20
91.09Clock movements, complete and assembled
9109.10.00- Electrically operated20
9109.90.00- Other20
91.10Complete 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)20
9110.12.00- - Incomplete movements, assembled20
9110.19.00- - Rough movements20
9110.90.00- Other20
91.11Watch cases and parts thereof
9111.10.00- Cases of precious metal or of metal clad with precious metal20
9111.20.00- Cases of base metal, whether or not gold- or silver-plated20
9111.80.00- Other cases20
9111.90.00- Parts20
91.12Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
9112.20.00- Cases20
9112.90.00- Parts20
91.13Watch straps, watch bands and watch bracelets, and parts thereof
9113.10.00- Of precious metal or of metal clad with precious metal20
9113.20.00- Of base metal, whether or not gold- or silver-plated20
9113.90.00- Other20
91.14Other clock or watch parts
9114.30.00- Dials20
9114.40.00- Plates and bridges20
9114.90.00- Other20

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.