How much import duty for Chapter 91 “Clocks and Watches and Parts Thereof”? Rates and import regulations for 56 tariff lines

How are tariff rates distributed across Chapter 91's tariff lines?

Calculated from each tariff line's Column 1 rate, 56 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 91?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

None of Chapter 91's tariff lines currently carry an import regulation code.

What tariff lines are in Chapter 91?

9101 手錶、懷錶及其他錶，包括碼錶在內，其外殼為貴金屬或被覆貴金屬之金屬製者

• 91011100007Wrist-watches, electrically operated, with mechanical display only4%
• 91011910007Wrist-watches, electrically operated, with opto-electronic4%
• 91011990000Other wrist-watches, electrically operated4%
• 91012100005Wrist-watches, with automatic winding4%
• 91012900007Wrist-watches, other methods driven4%
• 91019100000Pocket-watches and other watches, including stop-watches, electrically operated5%
• 91019900002Pocket-watches and other watches, including stop-watches, other methods driven5%

9102 第９１０１節以外之手錶、懷錶及其他錶，包括碼錶

• 91021100006Wrist-watches, electrically operated, with mechanical display only, other than those of heading 91.015%
• 91021200005Wrist-watches, electrically operated, with opto-electronic display only, other than those of heading 91.015%
• 91021900008Other wrist-watches, electrically operated, other than those of heading 91.014%
• 91022100004Wrist-watches, with automatic winding, other than those of heading 91.014%
• 91022900006Wrist-watches, other methods driven, other than those of heading 91.014%
• 91029100009Pocket-watches and other watches, including stop-watches, electrically operated, other than those of heading 91.015%
• 91029900001Pocket-watches and other watches, including stop-watches, other methods driven, other than those of heading 91.015%

9103 配有錶運轉體之鐘，不包括第９１０４節之鐘

• 91031000006Clocks with watch movements, electrically operated5%
• 91039000009Clocks with watch movements, other methods driven5%

9104 儀表盤鐘及車輛、飛機、太空船或船舶用類似型式之鐘

• 91040000007Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels5%

9105 其他鐘

• 91051100003Alarm clocks, electrically operated5%
• 91051900005Alarm clock, other methods driven5%
• 91052100001Wall clocks, electrically operated5%
• 91052900003Wall clocks, other methods driven5%
• 91059110004Chronometers, nautical0%
• 91059120002Chronometers, astronomical0%
• 91059191006Other clocks, driven by battery, accumulator or A.C. power4%
• 91059199008Other clocks, electrically operated4.5%
• 91059900008Other clocks, other methods driven4.5%

9106 日時記錄器及附有鐘或錶運轉體或同步馬達之計量、記錄或指示時間間隔之器具（例如︰時間記錄器、工時記錄器等）

• 91061000003Time-registers; time recorders5%
• 91069010004Parking meters4%
• 91069090007Other articles of heading 91.064%

9107 配有鐘錶運轉體或同步馬達之定時開關

• 91070000004Time switches with clock or watch movement or with synchronous motor5%

9108 錶運轉體，完整及已裝配者

• 91081110008Watch movements, complete and assembled, battery or accumulator powered, with mechanical display only or with a device to which a mechanical display can be incorporated2.5%
• 91081190001Watch movements, complete and assembled, operated by other electrical methods, with mechanical display only or with a device to which a mechanical display can be incorporated2.5%
• 91081200009Watch movements, complete and assembled, electrically operated, with opto-electronic display only2.5%
• 91081900002Other watch movements, complete and assembled, electrically operated2.5%
• 91082000009Watch movements, complete and assembled, with automatic winding2.5%
• 91089000004Other watch movements, complete and assembled, other methods driven2.5%

9109 鐘運轉體，完整及已裝配者

• 91091000000Clock movements, complete and assembled, electrically operated5%
• 91099000003Clock movements, complete and assembled, other methods driven5%

9110 完整錶或鐘運轉體，未裝配或部分裝配者（成組之運轉體）；不完整錶或鐘運轉體，已裝配者；粗集鐘錶運轉體

• 91101100006Complete watch movements, unassembled or partly assembled (movement sets)2%
• 91101200005Incomplete watch movements, assembled2.5%
• 91101900008Rough watch movements2.5%
• 91109000000Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements4%

9111 錶殼及其零件

• 91111000006Watch cases of precious metal or of metal clad with precious metal2.5%
• 91112000004Watch cases of base metal, whether or not gold- or silver-plated1.2%
• 91118000001Watch cases, of other materials1.2%
• 91119000009Parts of watch cases2.5%

9112 鐘外殼及本章其他貨品之類似型式外殼及其零件

• 91122000003Clock cases and cases of a similar type for other goods of this Chapter2.5%
• 91129000008Parts of clock cases2.5%

9113 錶帶、錶箍及錶手鐲帶及其零件

• 91131000004Watch straps, watch bands and watch bracelets, and parts thereof, of precious metal or of metal clad with precious metal2.5%
• 91132000002Watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver- plated1.2%
• 91139010005Watch straps of plastics2.5%
• 91139090008Watch straps, watch bands and watch bracelets, and parts thereof, of other materials1.2%

9114 其他鐘錶零件

• 91143000107Dials, clock1.2%
• 91143000205Dials, watch1.2%
• 91144000007Plates and bridges, clock or watch2.5%
• 91149000006Other clock or watch parts1.7%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

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