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HS commodity codes, import duty & tax rates and import restrictions for Watch

Import
country
HS commodity
code
MFN duty
rate
Sales
tax
Additional duties &
taxes
Import
restrictions
Argentina 9102.99.00900F 20% 21%
• 
Statistical fee (0.5% CIF)
 
 
Australia 9102.99.0047 0% 10%
• 
Customs Service Fee (AU$55.20)
 
 
Austria 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
Bangladesh 9102.99.90 12% 15%
• 
Advance Trade VAT (4% CIFD)
• 
AIT(Advance Income Tax) (5% CIFD)
 
 
Belgium 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Brazil 9102.99.00 20% 18%
• 
Airport fee (50% (Storage fee + Handling fee))
• 
Storage fee (1% CIFD)
• 
Handling fee (US$0.015 per KG)
• 
Declaration fee (BRL30.00)
• 
IPI (20% CIF)
• 
PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25)))
 
 
Bulgaria 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
Canada 9102.99.0000 5% Depends on province    
Chile 9102.99.00 6% 19%    
China 9102.99.00 20% 17%    
Colombia 9102.99.0000 5% 16%    
Costa Rica 9102.99.0000 14% 13%
• 
Golfito Tax (Tourism development tax) (18% CIFD)
• 
Law 6946 (National Emergency Law) (1% CIFD)
 
 
Cyprus 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 18%    
Czech Republic 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Denmark 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 25%    
Dominican Republic 9102.99.00 20% 18%
• 
Exchange Surcharge (13% CIF)
 
 
Ecuador 9102.99.0000 30% 12%
• 
FodInfa (Children development fund) (0.5% CIF)
 
 
Egypt 9102.99. 10% 10%
• 
Inspection fee (EGP0.01 per pcs)
 
 
Estonia 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
Finland 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 24%    
France 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 19.6%    
Germany 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 19%    
Greece 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 23%    
Guatemala 9102.99.00 15% 12%    
Hong Kong 9102.99.0000 0% 0%    
Hungary 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 27%    
India 9102.99.90 10% 0%
• 
Landing charges (1% CIF)
• 
Countervailing duty (12% (CIFD + Landing charges))
• 
CESS (3% Countervailing duty)
• 
Education CESS (3% (Duty + Landing charges + Countervailing duty))
 
 
Indonesia 9102.99.0000 10% 10%
• 
Income tax (7.5% CIFD)
 
 
Ireland 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 23%    
Israel 9102.99.00 0% 18%
• 
Import port fee (50.31Import port fee, weight more 50 kg per shipment)
 
 
Italy 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Japan 9102.99.000 0% 5%    
Jordan 9102.99.00 30% 16%    
Kuwait 9102.99.00 5% 0%    
Latvia 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Lithuania 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Luxembourg 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 15%    
Macau 9102.99.00 0% 0%    
Malaysia 9102.99.000 0% 0%    
Malta 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 18%    
Mexico 9102.99.99 0% 16%
• 
DTA (0.08% CIFD)
 
 
Morocco 9102.99.0090 2.5% 20%
• 
Parafiscal tax (0.25% CIF)
 
 
Netherlands 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
New Zealand 9102.99.0000G 0% 15%
• 
Import entry transaction fee (NZ$38.07)
 
 
Nigeria 9102.99.0000 20% 5%    
Norway 9102.99.00 0% 25%    
Pakistan 9102.99.00 5% 0%    
Panama 9102.99.00 5% 7%    
Peru 9102.99.0000 6% 16%
• 
Excise (0%)
• 
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
 
 
Philippines 9102.99.00 5% 12%    
Poland 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 23%    
Portugal 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 23%    
Romania 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 24%    
Russian Federation 9102.99.0000 20%, subject to minimum of RUR3.00 per piece 18%    
Saudi Arabia 9102.99.00 5% 0%    
Singapore 9102.99.00 0% 7%    
Slovakia 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
Slovenia 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
South Africa 9102.99.1 0% 14%    
South Korea 9102.99.9000 0% 10%
• 
Education tax (30% (Special consumption tax, or Liquor tax, or Interior tax, whichever is applicable))
• 
Special tax for rural development (10% Special consumption tax)
• 
Special consumption tax (20% CIFD)
 
 
Spain 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 21%    
Sri Lanka 9102.99. 0% 12%
• 
PAL (Ports and Airport Levy) (5% CIF)
 
 
Sweden 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 25%    
Switzerland 9102.99.00 0% + CHF0.25 per piece 8%    
Taiwan (ROC) 9102.99.00001 5% 5%
• 
Trade promotion fee (0.04% CIF)
 
 
Thailand 9102.99.00000 5% 7%    
Turkey 9102.99.000019 4.5%, subject to minimum of TL0.30 per piece 18%    
United Arab Emirates 9102.99.00 5% 0%    
United Kingdom 9102.99.0000 4.5%, subject to minimum of €0.30 per piece, subject to maximum of €0.80 per piece 20%    
United States 9102.99.8010 6% + US$2.19 per piece Depends on state
• 
Merchandize Processing Fee ()
 
 
Venezuela 9102.99.00 5% 12%    
Vietnam 9102.99.00 20% 10%    
Watch was classified as Jewellery & Watches → Watches & clocks → Watches Edit classification 

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