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Chapter 91Last updated May 16, 2026

Chapter 91 - Clocks and watches and parts thereof (Sri Lanka Customs 2026)

50 tariff codes · Sri Lanka Customs Tariff 2026

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HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
91.01Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal.
9101.11	With mechanical display only	u	-	Free	-	Ex	-	-	2.5%	18%
9101.19	Other :	-	-	-	-	-	-	-	-	-
9101.19.10	With opto-electronic display only	u	-	Free	-	Ex	-	-	2.5%	18%
9101.19.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
9101.21	With automatic winding	u	-	30%	-	Ex	-	-	2.5%	18%
9101.29	Other	u	-	30%	-	Ex	-	-	2.5%	18%
9101.91	Electrically operated	u	-	Free	-	Ex	-	-	2.5%	18%
9101.99	Other	u	-	Free	-	Ex	-	-	2.5%	18%
91.02Wrist-watches, pocket-watches and other watches, including stop- watches, other than those of heading 91.01.
9102.11	With mechanical display only	u	-	30%	-	Ex	-	-	2.5%	18%
9102.12	With opto-electronic display only	u	-	30%	-	Ex	-	-	2.5%	18%
9102.19	Other	u	-	30%	-	Ex	-	-	2.5%	18%
9102.21	With automatic winding	u	-	30%	-	Ex	-	-	2.5%	18%
9102.29	Other	u	-	30%	-	Ex	-	-	2.5%	18%
9102.91	Electrically operated	u	-	30%	-	Ex	-	-	2.5%	18%
9102.99	Other	u	-	30%	-	Ex	-	-	2.5%	18%
91.03Clocks with watch movements, excluding clocks of heading 91.04.
9103.10	Electrically operated	u	-	30%	-	10%	-	-	2.5%	18%
9103.90	Other	u	-	30%	-	10%	-	-	2.5%	18%
91.04Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.
9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.	u	-	20%	-	10%	-	-	2.5%	18%
91.05Other clocks.
9105.11	Electrically operated	u	-	Free	-	Ex	-	-	2.5%	18%
9105.19	Other	u	-	Free	-	Ex	-	-	2.5%	18%
9105.21	Electrically operated	u	-	30%	Rs.70/= per unit	Ex	-	-	2.5%	18%
9105.29	Other	u	-	30%	Rs.70/= per unit	Ex	-	-	2.5%	18%
9105.91	Electrically operated	u	-	Free	-	Ex	-	-	2.5%	18%
9105.99	Other	u	-	Free	-	Ex	-	-	2.5%	18%
91.06Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders).
9106.10	Time-registers; time-recorders	u	-	Free	-	10%	-	-	2.5%	18%
9106.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
91.07Time switches with clock or watch movement or with synchronous motor.
9107	Time switches with clock or watch movement or with synchronous motor.	u	-	20%	5%	10%	-	-	2.5%	18%
91.08Watch movements, complete and assembled.
9108.11	With mechanical display only or with a device to which a mechanical display can be incorporated	u	-	20%	5%	Ex	-	-	2.5%	18%
9108.12	With opto-electronic display only	u	-	20%	5%	Ex	-	-	2.5%	18%
9108.19	Other	u	-	20%	5%	Ex	-	-	2.5%	18%
9108.20	With automatic winding	u	-	20%	5%	10%	-	-	2.5%	18%
9108.90	Other	u	-	20%	5%	Ex	-	-	2.5%	18%
91.09Clock movements, complete and assembled.
9109.10	Electrically operated	u	-	20%	5%	10%	-	-	2.5%	18%
9109.90	Other	u	-	20%	5%	10%	-	-	2.5%	18%
91.10Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.
9110.11	Complete movements, unassembled or partly assembled (movement sets)	u	-	20%	5%	Ex	-	-	2.5%	18%
9110.12	Incomplete movements, assembled	kg	-	20%	5%	Ex	-	-	2.5%	18%
9110.19	Rough movements	kg	-	20%	5%	Ex	-	-	2.5%	18%
9110.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
91.11Watch cases and parts thereof.
9111.10	Cases of precious metal or of metal clad with precious metal	u	-	20%	5%	Ex	-	-	2.5%	18%
9111.20	Cases of base metal, whether or not gold-or silver-plated	u	-	20%	5%	Ex	-	-	2.5%	18%
9111.80	Other cases	u	-	20%	5%	10%	-	-	2.5%	18%
9111.90	Parts	kg	-	20%	5%	10%	-	-	2.5%	18%
91.12Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.
9112.20	Cases	u	-	20% or Rs.300/ = per kg	5% or Rs.70/= per kg	10%	-	-	2.5%	18%
9112.90	Parts	kg	-	20% or Rs.300/ = per kg	5% or Rs.70/= per kg	10%	-	-	2.5%	18%
91.13Watch straps, watch bands and watch bracelets, and parts thereof.
9113.10	Of precious metal or of metal clad with precious metal	kg	-	20%	10%	Ex	-	-	2.5%	18%
9113.20	Of base metal, whether or not gold-or silver- plated	kg	-	20%	10%	10%	-	-	2.5%	18%
9113.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
91.14Other clock or watch parts.
9114.30	Dials	kg	-	20%	5%	Ex	-	-	2.5%	18%
9114.40	Plates and bridges	kg	-	20%	5%	Ex	-	-	2.5%	18%
9114.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.