Chapter 91: Clocks and watches and parts thereof

Section XVIII — Optical, photographic, medical instruments; clocks; musical instruments

14 headings · 75 total HS codes

Classification Notes for Chapter 91
Notes 1. This Chapter does not cover: a. Clock or watch glasses or weights (classified according to their constituent material); b. Watch chains (7113 or 7117, as t​he case may be); c. Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally 7113 or 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114); d. Bearing balls (7326 or 8482, as the case may be); e. Articles of 8412 constructed to work without an escapement; f. Ball bearings (8482); or g. Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2. 9101 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 precious or semi-precious stones (natural, synthetic or reconstructed) of 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102. 3. For the purposes of this Chapter, "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.

Frequently Asked Questions

What is the import duty on clocks and watches and parts thereof in Australia?

Chapter 91 of the Australian Tariff covers clocks and watches and parts thereof. Duty rates vary by product — there are 14 headings in this chapter. Use the table below to find specific rates, or try our free calculator for an instant estimate.

Are there FTA concessions for Chapter 91 goods?

Yes, Australia has 17 Free Trade Agreements that may reduce duty on Chapter 91 products. Click on any heading below to see which FTAs offer preferential rates.

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