Chương 91 — Đồng hồ thời gian, đồng hồ cá nhân và các bộ phận của chúng

Clocks and watches and parts thereof

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 91

Xem chú giải chương 91

Tiếng Việt · English

Notes

1. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, as the 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 heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(f) Ball bearings (heading 84.82); 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. Heading 91.01 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 headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.

3. For the purposes of this Chapter, the expression “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.

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Danh mục mã hàng: Chương 91 — Đồng hồ thời gian, đồng hồ cá nhân và các bộ phận của chúng
MãMô tảĐVTNK ưu đãi
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9101.11.00 - - With mechanical display only chiếc 15%
9101.19.00 - - Other chiếc 20%
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9101.21.00 - - With automatic winding chiếc 15%
9101.29.00 - - Other chiếc 20%
- Other:
9101.91.00 - - Electrically operated chiếc 20%
9101.99.00 - - Other chiếc 20%
9102 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9102.11.00 - - With mechanical display only chiếc 15%
9102.12.00 - - With opto-electronic display only chiếc 20%
9102.19.00 - - Other chiếc 20%
- Other wrist-watches, whether or not incorporating a stop-watch facility:
9102.21.00 - - With automatic winding chiếc 15%
9102.29.00 - - Other chiếc 20%
- Other:
9102.91.00 - - Electrically operated chiếc 20%
9102.99.00 - - Other chiếc 20%
9103 Clocks with watch movements, excluding clocks of heading 91.04
9103.10.00 - Electrically operated chiếc 20%
9103.90.00 - Other chiếc 20%
9105 Other clocks
- Alarm clocks:
9105.11.00 - - Electrically operated chiếc 25%
9105.19.00 - - Other chiếc 25%
- Wall clocks:
9105.21.00 - - Electrically operated chiếc 25%
9105.29.00 - - Other chiếc 25%
- Other:
9105.91 - - Electrically operated:
9105.91.10 - - - Marine chronometers chiếc 10%
9105.91.90 - - - Other chiếc 25%
9105.99 - - Other:
9105.99.10 - - - Marine chronometers chiếc 10%
9105.99.90 - - - Other chiếc 25%