Customs Duty on Watches and Jewellery from the UK 2026

HS Codes and Duty Rates for Watches and Jewellery

The correct HS code determines your duty rate. Here are the main categories.

Watches — HS 9101 and 9102

Wristwatches, pocket watches and other watches are classified under HS Chapter 91:

• HS 9101 — Wristwatches, pocket-watches and similar, with case of precious metal (gold, silver, platinum): duty rate approximately 4.5%
• HS 9102 — Other wristwatches and similar (non-precious metal cases, including stainless steel): duty rate approximately 3.7%
• HS 9103 — Clocks with watch movements: approximately 3.7–4.5%
• HS 9105 — Other clocks (wall clocks, alarm clocks): approximately 4.5%

Note: luxury Swiss watches are often manufactured in Switzerland, not the UK. Even if purchased in a UK boutique, the origin is Switzerland — TCA preferential rates (for UK-origin goods) do not apply. Check the watch's certificate of origin before purchasing if duty relief is a concern. Verify exact rates at: EU TARIC.

Jewellery — HS 7113 and 7117

Jewellery and ornaments are classified under HS Chapter 71:

• HS 7113 — Articles of jewellery and parts thereof, of precious metal or clad with precious metal (gold, silver, platinum rings, bracelets, necklaces): duty rate approximately 2.5%
• HS 7114 — Articles of goldsmiths' and silversmiths' wares: approximately 2.5%
• HS 7116 — Articles of natural or cultured pearls, precious or semi-precious stones: approximately 0–2.5%
• HS 7117 — Imitation jewellery, costume jewellery (non-precious metals, base metals): approximately 4%

Precious stones unset (diamonds, sapphires, etc. — HS 7102–7105) attract 0% duty. The duty is on the finished article, including its setting.

Calculation example — luxury watch

Omega Seamaster purchased in the UK for £3,500 (stainless steel case — HS 9102).

1. Customs value: £3,500 (approximately €4,095)
2. Above 150 EUR threshold — duty applies
3. Duty rate HS 9102: 3.7%
4. Duty: £3,500 × 3.7% = £129.50
5. VAT base: £3,500 + £129.50 = £3,629.50
6. Polish import VAT 23%: £3,629.50 × 23% = £834.79
7. Courier disbursement fee (or customs declaration): approximately £15–£25
8. Total additional cost: approximately £979–£989

The watch costs approximately £4,479–£4,489 all-in, compared to £3,500 in the UK. A significant premium. Prices quoted are indicative ranges — exact quote after document review.

Tourist Allowance — What You Can Bring Back Duty-Free

If you are travelling from the UK to Poland and bringing goods in your personal luggage rather than ordering online, different rules apply.

300 EUR tourist duty-free allowance (430 EUR by air)

Travellers returning to Poland from the UK (a third country) are entitled to a duty-free allowance under EU customs law (Regulation (EC) 1186/2009):

• Arrivals by road or sea: 300 EUR total value of goods for personal use
• Arrivals by air: 430 EUR total value of goods
• Travellers under 15 years: 150 EUR regardless of travel mode

Within these limits, you do not pay duty or VAT on goods you bring in your personal luggage. Above the limit, you pay duty and VAT on the full value (not just the amount above the allowance). The allowance is per person, per trip — it cannot be combined with another traveller's allowance to cover a single high-value item. Duty-free shopping at the airport (buying cigarettes or perfume at Heathrow before departure) does not increase your allowance.

How to declare watches or jewellery at the Polish border

If you are bringing a watch or jewellery worth more than the tourist allowance, you must declare it at the Polish customs point (either at the airport in the red channel, or at the land border). Do not try to conceal high-value items — customs officers can request to see your purchases and check receipts. If the total value of your personal luggage exceeds the allowance, you pay duty and VAT on the excess (or on the full value — the calculation method varies). Bring your UK purchase receipt. For watches, also bring the watch box and papers as they make valuation simpler. If you are moving back to Poland from the UK (Transfer of Residence), different rules apply — see the ToR relief article for exemptions.

Hallmarking for jewellery — UK vs Polish requirements

In the UK, precious metal articles (gold, silver, platinum) must carry a hallmark from one of four UK Assay Offices (London, Birmingham, Sheffield, Edinburgh). The UK hallmark confirms metal purity (e.g. 925 for sterling silver, 750 for 18-carat gold) and the maker's mark. UK hallmarks are widely recognised, but Poland has its own hallmarking system administered by the Central Office of Measures (Główny Urząd Miar — GUM). Jewellery brought from the UK for commercial sale in Poland must be re-hallmarked by GUM if it does not carry a recognised international hallmark. For personal use, UK-hallmarked jewellery does not need Polish re-hallmarking. If you intend to resell UK jewellery in Poland commercially, contact GUM for hallmarking requirements before importing.

What the current rules say

Watches from the UK attract 3.7–4.5% import duty (HS 9101/9102); jewellery attracts 2.5–4% (HS 7113/7117). VAT 23% applies on top. Travellers returning from the UK have a 300 EUR duty-free allowance (430 EUR by air). Online orders above 150 EUR are subject to duty and VAT. For a £3,500 watch, the additional cost is approximately £979. UK hallmarks are valid for personal use in Poland; commercial resale may require GUM re-hallmarking. This article reflects the legal position as of 2026-04-18.

FAQ — frequently asked questions

How much duty do I pay on a watch from the UK?

For wristwatches with non-precious metal cases (HS 9102): approximately 3.7% duty on the customs value. For watches with precious metal cases (HS 9101): approximately 4.5%. Add 23% Polish VAT on the total. For a £1,000 watch: approximately £370–£410 in additional charges.

What is the duty-free allowance for travellers returning from the UK?

300 EUR per person for arrivals by road or sea; 430 EUR for arrivals by air. Below this allowance, no duty or VAT is charged on personal goods. Above it, duty and VAT apply on the full value. The allowance cannot be pooled between travellers.

Do I need to declare a watch if it is below the tourist allowance?

If the total value of all goods in your luggage is below 300 EUR (road/sea) or 430 EUR (air), you do not need to declare them. However, you must use the green channel and not carry goods you are concealing. If asked by a customs officer, you must disclose all purchases honestly.

Can I sell UK-hallmarked jewellery in Poland?

For commercial sale in Poland, jewellery that does not carry a recognised international hallmark may need to be re-hallmarked by GUM (Główny Urząd Miar). UK Assay Office hallmarks are widely recognised, but commercial importers should verify GUM requirements before importing jewellery for resale.

Official sources

• EU TARIC tariff database — EC TAXUD
• Regulation (EC) 1186/2009 — customs relief for travellers — EUR-Lex