Customs Tariff of Canada · tariff item · HS 9703.90

9703.90.00.00

9703.90.00.00: Original sculptures (up to 100 years old): Other Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.

Original sculptures (up to 100 years old)

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 9703 Original sculpture and statuary, in any material.
  2. 9703.90 Other
  3. 9703.90.00 Other Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.
  4. 9703.90.00.00 Other Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.

What you pay

Importing into Canada

Customs duty Free standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

9703.90 Original sculpture and statuary, in any material: other

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364835 U.S. CBP 15 September 2026 · 9703.90.00.00

    The tariff classification of a sculpture from Germany

  • N356424 U.S. CBP 9 December 2025 · 9703.90.00.00

    The tariff classification of a marble sculpture from Italy.

  • 600010199 HMRC 5 April 2024 – 4 April 2027 · 9703 90 00 00

    A Bronze Sculpture by the English Artist Lynn Chadwick CBE RA (1914-2003)

Legal notes

Notes

Chapter notes: Chapter 97 →

Code history

Since 2022; before, these goods were classified under 9703.00.

Tariff item 9703.90.00.00 is a line of the Customs Tariff of Canada under HS subheading 9703.90 (original sculpture and statuary, in any material: other).

The MFN tariff rate is free, and quantities are declared in NMB.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 7% and the Nigeria duty is 20%.

Canada imported goods of subheading 9703.90 worth US$34m in 2024; the largest supplier was the United States, and the United Kingdom ranked 2nd with US$5m.

Questions and answers

What is the Canada import duty for tariff item 9703.90.00.00?

The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Canada import these goods from?

For subheading 9703.90 as a whole, the largest supplier in 2024 was the United States (US$15m), followed by the United Kingdom.

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