Heading · Chapter 91 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9108Watch movements, complete and assembled
Clocks and watches and parts thereof
- Customs duty
- 5%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 10% to 16%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9108 11 00 | With mechanical display only or with a device to which a mechanical display can be incorporated | 5% | 18% | units |
| 9108 12 00 | With opto-electronic display only | 5% | 18% | units |
| 9108 19 00 | Other | 5% | 18% | units |
| 9108 20 00 | With automatic winding | 5% | 18% | units |
| 9108 90 00 | Other | 5% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 590 | Watch movements, complete and assemble d | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9108 | Watch movements, complete and assembled | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
China: the same goods (9108)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 9108. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9108.11.00.00 | Assembled electronic watch movements, complete, with mechanical display only已组装的机械指示式完整电子表芯 | 10%China's provisional rate, lower than MFN | 16% | 13% | 13% | None |
| 9108.12.00.00 | Assembled electronic watch movements, complete, with opto-electronic display only已组装的光电显示式完整电子表芯 | 16%MFN rate (no APTA concession on this line) | 16% | 13% | 13% | None |
| 9108.19.00.00 | Other complete assembled electronic watch movements其他已组装的完整电子表芯 | 10.4%APTA rate, with an APTA certificate of origin | 16% | 13% | 13% | None |
| 9108.20.00.00 | Complete assembled watch movements, self-winding已组装的自动上弦完整表芯 | 10.4%APTA rate, with an APTA certificate of origin | 16% | 13% | 13% | None |
| 9108.90.10.00 | Assembled mechanical watch movements, with a surface area ≤ 33.8mm已组装表面≤33.8mm机械完整表芯 | 16%MFN rate (no APTA concession on this line) | 16% | 13% | 13% | None |
| 9108.90.90.00 | Other assembled, complete mechanical watch movements其他已组装完整机械表芯 | 16%MFN rate (no APTA concession on this line) | 16% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.