WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Chapter 97 of the Combined Nomenclature covers works of art, collectors' pieces and antiques. The chapter includes: paintings, drawings and pastels, executed entirely by hand, other than technical drawings, and collages and similar decorative plaques (9701), original engravings, prints and lithographs (9702), original sculptures and statuary, in any material (9703), postage stamps, revenue stamps and similar stamps of fiscal value (9704), collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (9705), and antiques of an age exceeding 100 years (9706). This chapter covers goods of particular cultural and artistic value. The import of works of art and antiques into the EU is subject to regulations concerning the protection of cultural heritage, including the EU Regulation on the introduction and import of cultural goods. Export licences from the country of origin may be required for objects of significant value or age. Certain collectors' pieces may be subject to CITES regulations if they contain elements of animal or plant origin from endangered species.

Customs duty rates on works of art, collectors' pieces and antiques under Chapter 97 are preferentially low or zero. Original paintings and drawings (9701) benefit from a 0% rate. Original engravings and lithographs (9702) carry a 0% rate. Original sculptures (9703) benefit from a zero customs duty rate. Collectors' postage stamps (9704) are subject to a 0% rate. Collectors' pieces (9705) carry a 0% rate. Antiques over 100 years old (9706) benefit from a 0% rate. The zero customs duty rates on works of art reflect the EU policy of supporting the free movement of cultural goods.

Classification under Chapter 97 requires confirmation of the authenticity and originality of the work. Paintings must be executed entirely by hand, and sculptures must be originals. Reproductions and copies are classified under other chapters according to their material. Antiques must have a documented age exceeding 100 years. Collectors' pieces must have scientific or historical value. Antique jewellery may be classified under Chapter 71 or 97, depending on its primary value. The import of works of art requires provenance documentation.