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97053100
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUESCollections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest

Of an age exceeding 100 years

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
41 docs
C679C680C683Y032C669C670+35
Preferences
ERGA OMNES 0%GB 0%
5

Binding Tariff Information

BTI classification examples

DEgold919/25-1

Gold coin 1 Scudo, 1853-1857, numismatic collectible

goldGRI 1GRI 6
FRgold25-06557

Limited edition art furniture by Lucas Recchia

brązGRI 1GRI 5bGRI 6
DEgold152/24-1

Vintage Porsche 356 Coupé from 1949

metalGRI 1GRI 6
DEgold085/25-1

Vintage Porsche 964 instrument cluster set

metalGRI 1GRI 6
FRgold25-04635

Art Deco coffee table by Jean-Michel Frank

dąb cerusowanyGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification

CN code 970531 covers numismatic collections and specimens including collector coins and banknotes with collector value exceeding their monetary value.

Regulatory requirements

Subject to Regulation (EU) 2019/880 for cultural goods. Coins over 250 years old require import licences. UNESCO Convention applies. Precious metal controls may apply. VAT margin scheme available.

Trade

Global numismatic market with London, Zurich, Munich, and New York as major centres. Provenance documentation required.

Classification and import of numismatic collections coins - subheading CN 9705 3

Subheading CN 9705 31 covers numismatic collections coins. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.

Frequently asked questions

What distinguishes collector from bullion coins?
Collector coins (970531) have numismatic value exceeding metal value and are not legal tender. Bullion coins are classified under heading 7118 or Chapter 71.
Do ancient coins require import licences?
Coins over 250 years old are subject to import licence requirements under Regulation (EU) 2019/880. Provenance documentation is required.
Is VAT on collector coins reduced?
Many EU countries apply the VAT margin scheme for collector coins. Some apply reduced VAT rates. Investment gold coins may be VAT-exempt under the VAT Directive.
How to correctly classify numismatic collections coins under CN 9705 31?
Numismatic collections coins are classified under subheading CN 9705 31 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI ruling