Works of art, collectors' pieces and antiques
97
Works of art, collectors' pieces and antiques
Common items in this chapter
- —Paintings, drawings and pastels (9701)
- —Original engravings, prints and lithographs (9702)
- —Original sculptures (9703)
- —Collectors' items — philately, numismatic (9704-9705)
- —Antiques of an age exceeding 100 years (9706)
Classification notes
Works of art typically enjoy 0% import duty in most major markets. VAT / GST rates are frequently reduced for art. Export-side controls (source country) are often stricter than import-side — Italy, Egypt, Turkey, China, India all run heritage-protection regimes with mandatory export licensing for pre-1970 / pre-1947 / pre-1911 objects.
Frequent misclassification
Antique reproductions or restorations: lose Chapter 97 classification and move to the underlying-material chapter (e.g., restored furniture becomes Chapter 94). Collectors' numismatic coins: Chapter 97 (9705) if true collector pieces; circulating legal-tender coins remain Chapter 71 (7118).
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database