Subheading · Chapter 97 · Heading 9701
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
Rates by national line · UK Global Tariff
UK lines →- 9701 21 00 00 Paintings, drawings and pastels Free
- 9701 21 00 10 More than 200 years old Free
- 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £80.2m | 35.6% | +93% | |
| £33.9m | 15% | -41.4% | |
| £31.1m | 13.8% | -14.3% | |
| £23.8m | 10.6% | +103.2% | |
| £13.8m | 6.1% | +164.1% | |
| £10.1m | 4.5% | -36.9% | |
| £7.6m | 3.4% | +3% | |
| £5m | 2.2% | -57.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$55kUS$55k+US$715k+US$14m+> US$241m
Exports: 165
- United States: US$849m
- United Kingdom: US$495m
- Switzerland: US$484m
- France: US$385m
- Germany: US$241m
- Netherlands: US$225m
- Austria: US$192m
- Taiwan: US$127m
- China: US$85m
- Hong Kong SAR China: US$74m
- Belgium: US$70m
- Italy: US$69m
- Russia: US$39m
- British Virgin Islands: US$31m
- Denmark: US$22m
- Canada: US$17m
- Japan: US$14m
- Sweden: US$14m
- Brazil: US$13m
- Spain: US$13m
- Poland: US$11m
- India: US$9m
- Norway: US$9m
- Lithuania: US$9m
- Ireland: US$7m
- Mexico: US$6m
- Australia: US$6m
- Singapore: US$6m
- Czechia: US$4m
- Hungary: US$3m
- United Arab Emirates: US$2m
- South Africa: US$2m
- South Korea: US$2m
- Israel: US$2m
- Egypt: US$2m
- Indonesia: US$1m
- Malaysia: US$1m
- Finland: US$1m
- Greece: US$981k
- Portugal: US$914k
- Estonia: US$715k
- Belarus: US$711k
- St Vincent & the Grenadines: US$625k
- Luxembourg: US$625k
- Thailand: US$487k
- Nepal: US$407k
- Kuwait: US$393k
- Georgia: US$384k
- Ukraine: US$344k
- New Zealand: US$308k
- Iran: US$307k
- Cyprus: US$304k
- Bulgaria: US$294k
- Romania: US$269k
- Iceland: US$248k
- Ethiopia: US$231k
- Uruguay: US$229k
- Argentina: US$223k
- Bermuda: US$223k
- Saudi Arabia: US$221k
Trade value (US$) no reported trade < US$73kUS$73k+US$1m+US$34m+> US$166m
Imports: 173
- Hong Kong SAR China: US$771m
- United States: US$627m
- Switzerland: US$557m
- United Kingdom: US$255m
- France: US$228m
- Netherlands: US$166m
- Germany: US$147m
- United Arab Emirates: US$130m
- Sweden: US$92m
- Austria: US$77m
- Belgium: US$52m
- Taiwan: US$52m
- Japan: US$46m
- Singapore: US$42m
- Italy: US$41m
- Mexico: US$35m
- China: US$34m
- Ukraine: US$32m
- Canada: US$24m
- Norway: US$19m
- Luxembourg: US$18m
- Spain: US$9m
- Australia: US$9m
- India: US$7m
- Ireland: US$6m
- Portugal: US$5m
- Bermuda: US$5m
- Denmark: US$5m
- South Korea: US$5m
- Poland: US$4m
- Armenia: US$4m
- Malaysia: US$4m
- Philippines: US$4m
- Brazil: US$4m
- Türkiye: US$3m
- Nigeria: US$3m
- Oman: US$2m
- Hungary: US$2m
- Kazakhstan: US$2m
- Czechia: US$2m
- Greece: US$1m
- Kuwait: US$1m
- Vietnam: US$1m
- Israel: US$1m
- Malta: US$1m
- Bahamas: US$813k
- Macao SAR China: US$592k
- Uruguay: US$521k
- Azerbaijan: US$517k
- Morocco: US$505k
- Bulgaria: US$503k
- Bahrain: US$496k
- Cyprus: US$487k
- Saudi Arabia: US$469k
- Indonesia: US$441k
- Estonia: US$435k
- Serbia: US$429k
- Qatar: US$425k
- Finland: US$371k
- Lebanon: US$357k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$849m | 23.9% | |
| 2 | US$495m | 13.9% | |
| 3 | US$484m | 13.6% | |
| 4 | US$385m | 10.8% | |
| 5 | US$241m | 6.8% | |
| 6 | US$225m | 6.3% | |
| 7 | US$192m | 5.4% | |
| 8 | US$127m | 3.6% | |
| 9 | US$85m | 2.4% | |
| 10 | US$74m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$771m | 21.7% | |
| 2 | US$627m | 17.6% | |
| 3 | US$557m | 15.7% | |
| 4 | US$255m | 7.2% | |
| 5 | US$228m | 6.4% | |
| 6 | US$166m | 4.7% | |
| 7 | US$147m | 4.1% | |
| 8 | US$130m | 3.7% | |
| 9 | US$92m | 2.6% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 | ||
| 2.8% | 0% – 5.5% | 2023 | |
| 30% | 2023 | ||
| 30% | 2023 | ||
| 4% | 2023 | ||
| 30% | 2023 | ||
| 7% | 5% – 9% | 2023 | |
| 20% | 2023 | ||
| 7.5% | 5% – 10% | 2022 | |
| 30% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2023 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 9701.10 | changed |
| 2012 | 9701.10 | changed |
| 2007 | 9701.10 | changed |
| 2002 | 9701.10 | changed |
| 1996 | 9701.10 | changed |
| 1992 | 9701.10 | changed |
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.
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
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.