Subheading · Chapter 97 · Heading 9701

9701.21

9701.21: Paintings, drawings and pastels

Paintings over 100 years old

9701.21 is the HS subheading for paintings over 100 years old, under heading 9701 in chapter 97.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 5.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9701 21 00 00 Paintings, drawings and pastels Free
  2. 9701 21 00 10 More than 200 years old Free
  3. 9701 21 00 90 Other Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import control
    Applies to goods from
    all countries
    Legal act
    2018 No. 30
    Documents
    • 9028
    • 9029
    • 9030
    • 9037
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£225.2m-4.8% · previous 12 months
Average import price£2,708.63 per kg
Jan 2024: £34mFeb 2024: £23.3mMar 2024: £23mApr 2024: £15.8mMay 2024: £10.7mJun 2024: £31.7mJul 2024: £24.9mAug 2024: £17mSept 2024: £15.2mOct 2024: £29.2mNov 2024: £27mDec 2024: £5.8mJan 2025: £9.8mFeb 2025: £35.6mMar 2025: £38.4mApr 2025: £19.8mMay 2025: £12.8mJun 2025: £16mJul 2025: £20mAug 2025: £7mSept 2025: £18.3mOct 2025: £10.9mNov 2025: £23.1mDec 2025: £11.5mJan 2026: £12.1mFeb 2026: £13.2mMar 2026: £21mApr 2026: £32.4mMay 2026: £14.3mJun 2026: £49.7mJul 2026: £12.7mAug 2026: £6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £80.2m 35.6% +93%
United Kingdom £33.9m 15% -41.4%
United States £31.1m 13.8% -14.3%
Italy £23.8m 10.6% +103.2%
Belgium £13.8m 6.1% +164.1%
Netherlands £10.1m 4.5% -36.9%
Germany £7.6m 3.4% +3%
Switzerland £5m 2.2% -57.3%

Same subheading in other tariffs

World trade in 2024

9701.21 · US$4bn

Trade value (US$) no reported trade < US$55kUS$55k+US$715k+US$14m+> US$241m

Exports: 165
  1. United States: US$849m
  2. United Kingdom: US$495m
  3. Switzerland: US$484m
  4. France: US$385m
  5. Germany: US$241m
  6. Netherlands: US$225m
  7. Austria: US$192m
  8. Taiwan: US$127m
  9. China: US$85m
  10. Hong Kong SAR China: US$74m
  11. Belgium: US$70m
  12. Italy: US$69m
  13. Russia: US$39m
  14. British Virgin Islands: US$31m
  15. Denmark: US$22m
  16. Canada: US$17m
  17. Japan: US$14m
  18. Sweden: US$14m
  19. Brazil: US$13m
  20. Spain: US$13m
  21. Poland: US$11m
  22. India: US$9m
  23. Norway: US$9m
  24. Lithuania: US$9m
  25. Ireland: US$7m
  26. Mexico: US$6m
  27. Australia: US$6m
  28. Singapore: US$6m
  29. Czechia: US$4m
  30. Hungary: US$3m
  31. United Arab Emirates: US$2m
  32. South Africa: US$2m
  33. South Korea: US$2m
  34. Israel: US$2m
  35. Egypt: US$2m
  36. Indonesia: US$1m
  37. Malaysia: US$1m
  38. Finland: US$1m
  39. Greece: US$981k
  40. Portugal: US$914k
  41. Estonia: US$715k
  42. Belarus: US$711k
  43. St Vincent & the Grenadines: US$625k
  44. Luxembourg: US$625k
  45. Thailand: US$487k
  46. Nepal: US$407k
  47. Kuwait: US$393k
  48. Georgia: US$384k
  49. Ukraine: US$344k
  50. New Zealand: US$308k
  51. Iran: US$307k
  52. Cyprus: US$304k
  53. Bulgaria: US$294k
  54. Romania: US$269k
  55. Iceland: US$248k
  56. Ethiopia: US$231k
  57. Uruguay: US$229k
  58. Argentina: US$223k
  59. Bermuda: US$223k
  60. Saudi Arabia: US$221k

Top exporters

RankCountryValueShare
1 United States US$849m 23.9%
2 United Kingdom US$495m 13.9%
3 Switzerland US$484m 13.6%
4 France US$385m 10.8%
5 Germany US$241m 6.8%
6 Netherlands US$225m 6.3%
7 Austria US$192m 5.4%
8 Taiwan US$127m 3.6%
9 China US$85m 2.4%
10 Hong Kong SAR China US$74m 2.1%

Top importers

RankCountryValueShare
1 Hong Kong SAR China US$771m 21.7%
2 United States US$627m 17.6%
3 Switzerland US$557m 15.7%
4 United Kingdom US$255m 7.2%
5 France US$228m 6.4%
6 Netherlands US$166m 4.7%
7 Germany US$147m 4.1%
8 United Arab Emirates US$130m 3.7%
9 Sweden US$92m 2.6%
10 Austria US$77m 2.2%

Import duty on this product around the world 93

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 7%median duty
  • 29number of duty-free countries (MFN)
  • 30%highest: Cameroon, Central African Republic, Chad

93

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 0% 2023
Armenia 0% 2023
Australia 0% 2023
Bahamas 10% 2022
Bahrain 5% 2023
Belize 20% 2023
Benin 20% 2023
Bermuda 10% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Burkina Faso 20% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 2.8% 0% – 5.5% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 4% 2023
Congo - Brazzaville 30% 2023
Costa Rica 7% 5% – 9% 2023
Dominican Republic 20% 2023
El Salvador 7.5% 5% – 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 30% 2023
Gambia 20% 2023
Ghana 20% 2023
Guatemala 7.5% 5% – 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Honduras 7.5% 5% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 20% 2023
Macao SAR China 0% 2023
Madagascar 10% 0% – 20% 2023
Malaysia 0% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 20% 2023
Namibia 0% 2023
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 7.5% 5% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 7% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Panama 7.5% 5% – 10% 2023
Papua New Guinea 0% 2023
Philippines 7% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 25% 2023
St Vincent & the Grenadines 20% 2023
Switzerland 0% 2023
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Türkiye 0% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Vanuatu 0% 2023
Vietnam 5% 2023
Zambia 0% 2023
Zimbabwe 0.4% 2023

Tariff data years 2022–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89611 Paintings, drawings & pastels, executed entirely by hand, other than drawings of heading 892.82
End use (BEC Rev. 5)
Consumption goods · BEC 713202
CPC 2.1 product
38961 Paintings, drawings and pastels; original engravings, prints and lithographs; original sculptures and statuary, in any material
ISIC Rev. 4 activity
9000 Creative, arts and entertainment activities

Earlier HS editions

HSCode
20179701.10changed
20129701.10changed
20079701.10changed
20029701.10changed
19969701.10changed
19929701.10changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

Rule changes →

Code history

Since 2022; before, these goods were classified under 9701.10.

The UK Global Tariff divides subheading 9701.21 into 2 tariff lines; the duty is duty-free.

Subheading 9701.21 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of paintings over 100 years old into the UK came to £225.2m between September 2025 and August 2026 (down 5% on the year before); France supplied 36%, followed by United Kingdom.

In 2024, countries exported paintings over 100 years old worth US$4bn (−15.6% year on year).

The largest exporter was the United States (US$849m), followed by the United Kingdom.

Questions and answers

What is the HS code for paintings, drawings and pastels?

Paintings, drawings and pastels fall under HS subheading 9701.21, part of heading 9701, in section XXI of the Harmonized System.

What is the import duty on paintings, drawings and pastels in the UK?

Under the UK Global Tariff, imports under 9701.21 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 in the EU?

Under the EU Combined Nomenclature, imports under 9701.21 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?

The United States, with US$849m in 2024 (23.9% of world exports).

Which countries can export paintings over 100 years old to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on paintings over 100 years old?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import paintings over 100 years old from?

In the 12 months to August 2026, the largest suppliers were France (36%), United Kingdom (15%) and United States (14%), out of total imports of £225.2m.

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