EU Combined Nomenclature · CN code · HS 9701.91
9701 91 00: Paintings, drawing and pastels
Paintings, drawings and pastels (hand-made)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques:
- Other:
- 9701 91 00 Paintings, drawing and pastels
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 6
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import control
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import controlImport control on cultural goods
- Applies to goods from
- all countries
- Legal act
- Regulation 0880/19
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 6
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 3 July 2024 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 13% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 5% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 5% reduced rate -
Ireland 13.5% reduced rate -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 8% reduced rate -
Malta 5% reduced rate -
Netherlands 9% reduced rate -
Poland 8% reduced rate -
Portugal 6% reduced rate -
Romania 21% -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 12% reduced rate
TEDB · 25 October 2026
EU: imports by month · HS 9701.91
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €601.9m | 34.7% | +10.5% |
 Switzerland | €518.7m | 29.9% | +50.1% |
 United Kingdom | €414.5m | 23.9% | -34.8% |
 Hong Kong SAR China | €38m | 2.2% | +4% |
 Australia | €17.4m | 1% | +356.2% |
 Japan | €16.9m | 1% | -5.1% |
 China | €13.7m | 0.8% | -37.5% |
 New Zealand | €12.4m | 0.7% | +67.2% |
Same subheading in other tariffs
9701.91 Paintings, drawing and pastels
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free – 5.5% Third-country duty 3 tariff lines · average 1.8% 
Mexico Free Third-country duty 1 tariff line 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line New Zealand Free Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 7% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line 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.
- N364844 U.S. CBP
The tariff classification and eligibility of oil paintings under the United States-Mexico-Canada Trade Agreement (USMCA).
- N364503 U.S. CBP
The tariff classification of hand drawn watercolor portraits from Australia
- N357756 U.S. CBP
The tariff classification of an oil painting from Italy
- N353942 U.S. CBP
The tariff classification and eligibility under the United States-Mexico-Canada Trade Agreement (USMCA) of acrylic and oil paintings.
8 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907;
(b) theatrical scenery, studio backcloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
2. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3. For the purposes of heading 9702, the expression ‘original engravings, prints and lithographs’ means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
4. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
5.
(A) Subject to notes 1 to 4 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature.
(B) Heading 9706 does not apply to articles of the preceding headings of this chapter.
6. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
Frames which are not of a kind or of a value normal to the articles referred to in this note are to be classified separately.
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Paintings, drawing and pastels | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | Paintings, drawing and pastels | Free | — |
| 2021 | not in this year’s nomenclature | — | — |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 9701 10 00.
In the EU Combined Nomenclature, 9701 91 00 is one of 1 line under subheading 9701.91, paintings, drawing and pastels.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported paintings, drawings and pastels (hand-made) (HS 9701.91) worth €1.7bn (down 0% on the year before), at an average of €876.57 per kg; United States supplied 35%, followed by Switzerland.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 0%–5.5%, 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%.
EU member states imported goods of subheading 9701.91 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$498m.
Questions and answers
What is the EU import duty for CN code 9701 91 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 9701.91 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$941m), followed by the United Kingdom.