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Section XXI — Works of art, collectors' pieces and antiques

Chapter 97 — Works of art, collectors' pieces and antiques

Heading 9701 — Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than handpainted or handdecorated manufactured articles; collages, mosaics and similar decorative plaques

National subdivision 9701.2 — Of an age exceeding 100 years

Subheading

9701.21 Paintings, drawings and pastels

Common commodities
Old Masters oil paintingAntique watercolor landscape19th-century portraitVintage gouache on canvasHand-drawn pastel artMonochromatic charcoal drawingEighteenth-century still lifeAncient hand-painted fresco reproductionAntique black and white sketchNineteenth-century figurative painting

HS codes

CodeDescriptionTaxes
9701.21.00Paintings, drawings and pastelsCustoms TaxCID, PAL, SSCL, VAT