Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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
79 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 91.01 | 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 | 15 |
| 9101.19.00 | - - Other | 20 |
| - Other wrist-watches, whether or not incorporating a stop-watch facility: | ||
| 9101.21.00 | - - With automatic winding | 15 |
| 9101.29.00 | - - Other | 20 |
| - Other: | ||
| 9101.91.00 | - - Electrically operated | 20 |
| 9101.99.00 | - - Other | 20 |
| 91.02 | Wrist-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 only | 15 |
| 9102.12.00 | - - With opto-electronic display only | 20 |
| 9102.19.00 | - - Other | 20 |
| - Other wrist-watches, whether or not incorporating a stop-watch facility: | ||
| 9102.21.00 | - - With automatic winding | 15 |
| 9102.29.00 | - - Other | 20 |
| - Other: | ||
| 9102.91.00 | - - Electrically operated | 20 |
| 9102.99.00 | - - Other | 20 |
| 91.03 | Clocks with watch movements, excluding clocks of heading 91.04 | |
| 9103.10.00 | - Electrically operated | 20 |
| 9103.90.00 | - Other | 20 |
| 91.04 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | |
| 9104.00.10 | - For vehicles | 10 |
| 9104.00.90 | - Other | 0 |
| 91.05 | Other clocks | |
| - Alarm clocks: | ||
| 9105.11.00 | - - Electrically operated | 25 |
| 9105.19.00 | - - Other | 25 |
| - Wall clocks: | ||
| 9105.21.00 | - - Electrically operated | 25 |
| 9105.29.00 | - - Other | 25 |
| - Other: | ||
| 9105.91 | - - Electrically operated: | |
| 9105.91.10 | - - - Marine chronometers | 10 |
| 9105.91.90 | - - - Other | 25 |
| 9105.99 | - - Other: | |
| 9105.99.10 | - - - Marine chronometers | 10 |
| 9105.99.90 | - - - Other | 25 |
| 91.06 | 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) | |
| 9106.10.00 | - Time-registers; time-recorders | 5 |
| 9106.90 | - Other: | |
| 9106.90.10 | - - Parking meters | 5 |
| 9106.90.90 | - - Other | 5 |
| 9107.00.00 | Time switches with clock or watch movement or with synchronous motor | 5 |
| 91.08 | 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 | 20 |
| 9108.12.00 | - - With opto-electronic display only | 20 |
| 9108.19.00 | - - Other | 20 |
| 9108.20.00 | - With automatic winding | 20 |
| 9108.90.00 | - Other | 20 |
| 91.09 | Clock movements, complete and assembled | |
| 9109.10.00 | - Electrically operated | 20 |
| 9109.90.00 | - Other | 20 |
| 91.10 | 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) | 20 |
| 9110.12.00 | - - Incomplete movements, assembled | 20 |
| 9110.19.00 | - - Rough movements | 20 |
| 9110.90.00 | - Other | 20 |
| 91.11 | Watch cases and parts thereof | |
| 9111.10.00 | - Cases of precious metal or of metal clad with precious metal | 20 |
| 9111.20.00 | - Cases of base metal, whether or not gold- or silver-plated | 20 |
| 9111.80.00 | - Other cases | 20 |
| 9111.90.00 | - Parts | 20 |
| 91.12 | Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof | |
| 9112.20.00 | - Cases | 20 |
| 9112.90.00 | - Parts | 20 |
| 91.13 | Watch straps, watch bands and watch bracelets, and parts thereof | |
| 9113.10.00 | - Of precious metal or of metal clad with precious metal | 20 |
| 9113.20.00 | - Of base metal, whether or not gold- or silver-plated | 20 |
| 9113.90.00 | - Other | 20 |
| 91.14 | Other clock or watch parts | |
| 9114.30.00 | - Dials | 20 |
| 9114.40.00 | - Plates and bridges | 20 |
| 9114.90.00 | - Other | 20 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.