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91021900
CLOCKS AND WATCHES AND PARTS THEREOFWristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101

Other

Standard EU duty
4.5% MIN 0.3 EUR / p/st MAX 0.8 EUR / p/st
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
C400Y900Y935E012Y903X803+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4.5% MIN 0.3 EUR / NAR MAX 0.8 EUR / NAR-R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold109/24-1

Multifunctional survival wristwatch with tools

stainless steelGRI 1GRI 2bGRI 3bGRI 5bGRI 6
DEsilver112/24-1

Hybrid smartwatch with fitness tracking

plasticGRI 1GRI 3bGRI 3cGRI 5bGRI 6
ESgold24SOL463

Smartwatch with health monitoring features

elektronika (komponenty elektroniczne)GRI 1GRI 3cGRI 6
ITgold-BTI0632

Gold wristwatch with automatic movement

goldGRI 1GRI 6
PLsilver4-000476

Smartwatch with health monitoring features

plasticGRI 1GRI 3bGRI 3cGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of subheading 9102 19 - other electronic watches

Subheading 9102 19 of the Combined Nomenclature covers other electrically operated wristwatches whose display is neither purely opto-mechanical (analogue) nor purely opto-electronic (digital). This subheading may include watches with hybrid displays combining analogue and digital elements, watches with e-ink displays, watches with AMOLED touchscreen displays serving an essential timekeeping function, and other non-standard time display formats. Cases of these watches are made of materials other than precious metals. The classification criterion at subheading level within heading 9102 is based on display type: 9102 11 is analogue, 9102 12 is digital, 9102 19 is other. Classification follows GRI rules 1 and 6. Note that wrist-worn devices whose essential function is not time indication may fall outside Chapter 91 and be classified in Chapter 84 or 85. Binding Tariff Information (BTI) ruling is recommended in cases of uncertainty.

Import requirements for watches under subheading 9102 19

Importing wristwatches under subheading 9102 19 into the EU requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and file a customs declaration with the correct CN code. Watches under subheading 9102 19, particularly those equipped with advanced touchscreen displays or wireless communication modules (Bluetooth, Wi-Fi, NFC), may fall under the Radio Equipment Directive 2014/53/EU and require CE marking. REACH Regulation (EC) No 1907/2006 restricts nickel in skin-contact components. Batteries are subject to Regulation (EU) 2023/1542. Regulation (EU) 2023/988 on general product safety requires the importer to ensure product safety. Required documents include a commercial invoice with technical description, transport document, material and technical specification, and a certificate of origin for preferential rates. For watches with radio functions, documentation must include an EU declaration of conformity and test reports.

Duties and trade for subheading 9102 19

MFN duty rates for watches under subheading 9102 19 should be verified in the TARIC database. Preferential rates may be available under EU FTAs. Watches are not subject to CBAM. Imports from countries under EU sanctions require verification of trade restrictions. Subheading 9102 19 may cover a range of innovative watch products whose tariff classification requires careful analysis of the essential character of the product. In customs practice, the distinction between a watch (Chapter 91) and an electronic device with a clock function (Chapter 84 or 85) is critical. If a product has a touchscreen, processor, memory and application capability, customs authorities may challenge classification in Chapter 91. Precedent BTI decisions and CJEU rulings may provide interpretive guidance. Import VAT is charged at the national rate. The customs value includes the transaction price plus transport and insurance costs to the EU customs border.

Classification and import of other electronic wristwatches - subheading CN 9102

Subheading CN 9102 19 covers other electronic wristwatches. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.

Frequently asked questions

Can a smartwatch with AMOLED touchscreen be classified under subheading 9102 19?
Classification of a smartwatch with AMOLED touchscreen depends on its essential function. If the dominant function is time indication, classification under subheading 9102 19 may be appropriate. If the device functions primarily as a wrist computer with communication, computing and application capabilities, it should be classified under the appropriate heading of Chapter 84 or 85. A BTI ruling is recommended for classification certainty.
What CE requirements apply to watches with Bluetooth under subheading 9102 19?
Wristwatches with Bluetooth, Wi-Fi or NFC modules fall under the Radio Equipment Directive 2014/53/EU and require CE marking. The manufacturer or importer must carry out a conformity assessment covering radio, EMC and electrical safety requirements, prepare technical documentation and issue an EU declaration of conformity. A notified body is required in specific cases. A test report demonstrating compliance with harmonised standards should accompany the import.
How to distinguish a Chapter 91 watch from a Chapter 84 or 85 electronic device?
The distinction is based on the essential function of the product. Chapter 91 covers devices whose primary purpose is indicating, recording or measuring time. If a product has advanced computing, communication capabilities and application installation, it may be classified as a data processing device (Chapter 84) or communication device (Chapter 85). Analysis of the essential function should be based on the technical specification and commercial purpose of the product.
How to correctly classify other electronic wristwatches under CN 9102 19?
Other electronic wristwatches are classified under subheading CN 9102 19 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI ruling