← All chapters

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

HS code

9701.21.00 Paintings, drawings and pastels

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Antique oil painting on canvasCentury-old tempera artworkHistorical charcoal sketchesVintage hand-executed pastelsInk drawing over 100 years oldOriginal antique watercolor artAncient graphite drawingsEarly 20th century oil on canvas portraitCentury-old tempera on board landscapeAged ink and wash artwork