Engravings, prints and lithographs; original
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 97 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 in this chapter
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).
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 97
- 9701 — Paintings, drawings and pastels, executed entirely by hand; not drawin…
- 9703 — Sculptures and statuary; original, in any material
- 9704 — Stamps, postage or revenue; stamp-postmarks, first-day covers, postal …
- 9705 — Collections and collectors' pieces; of archaeological, ethnographic, h…
- 9706 — Antiques; of an age exceeding one hundred years