Heading · Chapter 97
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
6 subheadings make up heading 9701 in chapter 97 (works of art, collectors' pieces and antiques).
Duty rates compared
UK Free Third-country duty 9 tariff lines 
EU Free Third-country duty 6 tariff lines 
Türkiye Free Third-country duty 14 tariff lines 
USA Free General (MFN) 6 tariff lines 
Canada Free – 7% General (MFN) 14 tariff lines · average 2.8% 
Mexico Free General (MFN) 6 tariff lines 
Brazil 3.6% General (MFN) 6 tariff lines 
Argentina 3.6% General (MFN) 15 tariff lines 
Peru 6% General (MFN) 6 tariff lines 
New Zealand Free General (MFN) 6 tariff lines 
Japan Free General (MFN) 6 tariff lines 
Taiwan Free General (MFN) 6 tariff lines 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 6 tariff lines 
Norway Free General (MFN) 6 tariff lines 
North Macedonia 7% General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 6 tariff lines Subheadings 6
- 9701.21Paintings, drawings and pastelsPaintings over 100 years old
- 9701.22Of an age exceeding 100 years: mosaics
- 9701.29Of an age exceeding 100 years: other
- 9701.91Paintings, drawing and pastelsPaintings, drawings and pastels (hand-made)
- 9701.92Paintings, drawings and pastels, executed entirely by hand: other, mosaics
- 9701.99Paintings, drawings and pastels, executed entirely by hand: other, other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$465kUS$465k+US$8m+US$95m+> US$869m
Exports: 202
- United States: US$5bn
- United Kingdom: US$2.5bn
- France: US$2bn
- Switzerland: US$1.3bn
- Germany: US$889m
- China: US$869m
- Hong Kong SAR China: US$456m
- Belgium: US$434m
- Spain: US$413m
- Japan: US$409m
- Italy: US$361m
- Netherlands: US$311m
- Austria: US$276m
- South Korea: US$257m
- Brazil: US$176m
- India: US$166m
- Singapore: US$145m
- Taiwan: US$138m
- Canada: US$128m
- British Virgin Islands: US$95m
- Mexico: US$86m
- Australia: US$68m
- United Arab Emirates: US$61m
- Russia: US$46m
- Denmark: US$46m
- Czechia: US$39m
- South Africa: US$36m
- Sweden: US$33m
- Ghana: US$33m
- Luxembourg: US$33m
- Poland: US$31m
- Portugal: US$26m
- Norway: US$26m
- Israel: US$23m
- Colombia: US$22m
- Ireland: US$22m
- Trinidad & Tobago: US$18m
- Greece: US$16m
- Indonesia: US$15m
- Saudi Arabia: US$15m
- Türkiye: US$15m
- Argentina: US$14m
- New Zealand: US$13m
- Thailand: US$12m
- Philippines: US$10m
- Antigua & Barbuda: US$10m
- Lithuania: US$9m
- Nigeria: US$9m
- Romania: US$8m
- Guatemala: US$8m
- Cuba: US$7m
- Panama: US$7m
- Hungary: US$6m
- Ukraine: US$5m
- Egypt: US$5m
- Iran: US$4m
- Belarus: US$4m
- Bahamas: US$4m
- Malaysia: US$4m
- Morocco: US$3m
Trade value (US$) no reported trade < US$469kUS$469k+US$5m+US$108m+> US$659m
Imports: 208
- United States: US$3.9bn
- Hong Kong SAR China: US$3.2bn
- Switzerland: US$1.9bn
- United Kingdom: US$1.4bn
- France: US$1.2bn
- Singapore: US$1.1bn
- Germany: US$659m
- South Korea: US$398m
- Japan: US$364m
- Netherlands: US$335m
- China: US$287m
- Belgium: US$256m
- United Arab Emirates: US$238m
- Austria: US$196m
- Luxembourg: US$183m
- Italy: US$161m
- Spain: US$130m
- Sweden: US$130m
- Mexico: US$126m
- India: US$123m
- Canada: US$108m
- Taiwan: US$95m
- Norway: US$75m
- Australia: US$74m
- Denmark: US$37m
- Ukraine: US$34m
- New Zealand: US$33m
- Saudi Arabia: US$31m
- Brazil: US$29m
- Portugal: US$24m
- Gibraltar: US$22m
- Türkiye: US$22m
- Vietnam: US$20m
- Ireland: US$19m
- Malaysia: US$18m
- Poland: US$16m
- Greece: US$15m
- Israel: US$14m
- Cyprus: US$12m
- Czechia: US$11m
- Argentina: US$10m
- Qatar: US$9m
- Hungary: US$9m
- Lebanon: US$9m
- Oman: US$8m
- Kazakhstan: US$8m
- Bermuda: US$7m
- Thailand: US$7m
- Philippines: US$7m
- Romania: US$6m
- South Africa: US$6m
- Nigeria: US$5m
- Armenia: US$5m
- Kuwait: US$5m
- Morocco: US$5m
- Macao SAR China: US$5m
- Madagascar: US$5m
- Bulgaria: US$4m
- Panama: US$3m
- Uzbekistan: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$5bn | 29% |
| 2 | United Kingdom | US$2.5bn | 14.3% |
| 3 |  France | US$2bn | 11.5% |
| 4 | Switzerland | US$1.3bn | 7.6% |
| 5 |  Germany | US$889m | 5.2% |
| 6 |  China | US$869m | 5.1% |
| 7 |  Hong Kong SAR China | US$456m | 2.7% |
| 8 |  Belgium | US$434m | 2.5% |
| 9 |  Spain | US$413m | 2.4% |
| 10 | Japan | US$409m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$3.9bn | 23% |
| 2 | Hong Kong SAR China | US$3.2bn | 18.7% |
| 3 | Switzerland | US$1.9bn | 11% |
| 4 | United Kingdom | US$1.4bn | 7.9% |
| 5 | France | US$1.2bn | 6.8% |
| 6 |  Singapore | US$1.1bn | 6.6% |
| 7 | Germany | US$659m | 3.8% |
| 8 |  South Korea | US$398m | 2.3% |
| 9 | Japan | US$364m | 2.1% |
| 10 |  Netherlands | US$335m | 1.9% |
In the UK Global Tariff, heading 9701 covers 9 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the Turkish Customs Tariff Schedule, heading 9701 covers 14 tariff lines and the duty is duty-free.
The Harmonized Tariff Schedule of the United States divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the Customs Tariff of Canada, heading 9701 covers 14 tariff lines and the duty is between 0% and 7%. 8 of them are duty-free.
The Mexican Tariff (TIGIE) divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the Brazilian Tariff (NCM/TEC), heading 9701 covers 6 tariff lines and the duty is 3.6%.
The Argentine Tariff (NCM-SIM) divides heading 9701 into 15 tariff lines; the duty is 3.6%.
In the Customs Tariff of Peru, heading 9701 covers 6 tariff lines and the duty is 6%.
The Working Tariff Document of New Zealand divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 9701 covers 6 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the GCC Common Customs Tariff, heading 9701 covers 6 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 9701 into 6 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 9701 covers 6 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 9701 into 6 tariff lines; the duty is 7%.
In the ECOWAS Common External Tariff (Nigeria), heading 9701 covers 6 tariff lines and the duty is 20%.
World trade in heading 9701 goods reached US$17.2bn in 2024, down 4.4% on 2023.
The United States was the largest exporter with 29% of the total, ahead of the United Kingdom.
The United States imported the most (US$3.9bn).
The United Kingdom ranked 2nd among 202 exporters with US$2.5bn.
The United Kingdom imported US$1.4bn.
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.
Products classified here
Questions and answers
What is the HS code for 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?
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 fall under HS heading 9701, part of chapter 97, in section XXI of the Harmonized System.
What is the import duty on paintings, drawings and pastels, executed… in the UK?
Under the UK Global Tariff, imports under 9701 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on paintings, drawings and pastels, executed… in the EU?
Under the EU Combined Nomenclature, imports under 9701 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most paintings, drawings and pastels, executed…?
The United States, with US$5bn in 2024 (29% of world exports).