Subheading · Chapter 97 · Heading 9701
9701.91: Paintings, drawing and pastels
Paintings, drawings and pastels (hand-made)
9701.91 is the HS subheading for paintings, drawings and pastels (hand-made), under heading 9701 in chapter 97.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9701 91 00 00 Paintings, drawing and pastels 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 2
- 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 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 |
|---|---|---|---|
| £258.4m | 30.1% | -6.9% | |
| £233.6m | 27.2% | -13.3% | |
| £102.4m | 11.9% | -4.3% | |
| £42.7m | 5% | +34.2% | |
| £28m | 3.3% | +176.7% | |
| £27.9m | 3.3% | +1.5% | |
| £25.9m | 3% | -53.7% | |
| £20.1m | 2.3% | +215.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$357kUS$357k+US$7m+US$64m+> US$593m
Exports: 193
- United States: US$3.9bn
- United Kingdom: US$1.8bn
- France: US$1.5bn
- Switzerland: US$803m
- China: US$761m
- Germany: US$593m
- Spain: US$388m
- Japan: US$384m
- Hong Kong SAR China: US$373m
- Belgium: US$357m
- Italy: US$265m
- South Korea: US$228m
- Brazil: US$161m
- Singapore: US$127m
- Canada: US$104m
- Austria: US$78m
- Netherlands: US$77m
- Mexico: US$75m
- British Virgin Islands: US$64m
- Australia: US$54m
- United Arab Emirates: US$51m
- India: US$48m
- Czechia: US$35m
- Ghana: US$31m
- Luxembourg: US$31m
- Portugal: US$24m
- Denmark: US$22m
- Colombia: US$21m
- South Africa: US$19m
- Trinidad & Tobago: US$18m
- Sweden: US$17m
- Poland: US$17m
- Norway: US$16m
- Israel: US$16m
- Ireland: US$14m
- Saudi Arabia: US$14m
- Argentina: US$13m
- Greece: US$13m
- New Zealand: US$12m
- Indonesia: US$10m
- Taiwan: US$10m
- Antigua & Barbuda: US$10m
- Philippines: US$9m
- Nigeria: US$8m
- Romania: US$8m
- Guatemala: US$7m
- Thailand: US$7m
- Russia: US$7m
- Cuba: US$7m
- Panama: US$7m
- Türkiye: US$5m
- Ukraine: US$4m
- Iran: US$4m
- Belarus: US$3m
- Bahamas: US$3m
- Venezuela: US$3m
- Egypt: US$3m
- Vietnam: US$3m
- Lebanon: US$3m
- Croatia: US$3m
Trade value (US$) no reported trade < US$342kUS$342k+US$4m+US$62m+> US$891m
Imports: 193
- United States: US$3.1bn
- Hong Kong SAR China: US$2.4bn
- Switzerland: US$1.3bn
- Singapore: US$1bn
- United Kingdom: US$1bn
- France: US$891m
- Germany: US$485m
- South Korea: US$354m
- Japan: US$309m
- China: US$246m
- Belgium: US$191m
- Netherlands: US$161m
- Luxembourg: US$154m
- Spain: US$116m
- Austria: US$114m
- Italy: US$102m
- United Arab Emirates: US$93m
- Mexico: US$85m
- Canada: US$76m
- Australia: US$62m
- Norway: US$50m
- India: US$43m
- Taiwan: US$38m
- Sweden: US$36m
- New Zealand: US$32m
- Denmark: US$30m
- Saudi Arabia: US$29m
- Gibraltar: US$22m
- Brazil: US$21m
- Vietnam: US$19m
- Türkiye: US$18m
- Portugal: US$17m
- Malaysia: US$13m
- Israel: US$12m
- Cyprus: US$11m
- Ireland: US$10m
- Greece: US$9m
- Argentina: US$9m
- Poland: US$9m
- Czechia: US$8m
- Lebanon: US$8m
- Qatar: US$7m
- Hungary: US$6m
- Thailand: US$6m
- Oman: US$5m
- Romania: US$4m
- South Africa: US$4m
- Macao SAR China: US$4m
- Kuwait: US$3m
- Madagascar: US$3m
- Morocco: US$3m
- Bulgaria: US$3m
- Andorra: US$3m
- Panama: US$3m
- Lithuania: US$3m
- Philippines: US$2m
- Nigeria: US$2m
- Bahrain: US$2m
- Finland: US$2m
- Bahamas: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3.9bn | 30.8% | |
| 2 | US$1.8bn | 14.4% | |
| 3 | US$1.5bn | 11.9% | |
| 4 | US$803m | 6.3% | |
| 5 | US$761m | 5.9% | |
| 6 | US$593m | 4.6% | |
| 7 | US$388m | 3% | |
| 8 | US$384m | 3% | |
| 9 | US$373m | 2.9% | |
| 10 | US$357m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3.1bn | 24.1% | |
| 2 | US$2.4bn | 18.8% | |
| 3 | US$1.3bn | 10% | |
| 4 | US$1bn | 8.2% | |
| 5 | US$1bn | 7.8% | |
| 6 | US$891m | 7% | |
| 7 | US$485m | 3.8% | |
| 8 | US$354m | 2.8% | |
| 9 | US$309m | 2.4% | |
| 10 | US$246m | 1.9% |
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.
- 5%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 | ||
| 4.3% | 1% – 6% | 2023 | |
| 30% | 2023 | ||
| 5% | 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 | ||
| 5% | 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 | ||
| 5% | 0% – 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)
Binding rulings for similar goods 8
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.
- N350618 U.S. CBP
The tariff classification of an acrylic painting from India.
- N350305 U.S. CBP
The tariff classification of oil paintings from China.
8 rulings in total for this code
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.
Subheading 9701.91 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 9701.91; the duty is duty-free.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported paintings, drawings and pastels (hand-made) worth £857.4m (down 4% on the year before), at an average of £1,452.64 per kg; United States supplied 30%, followed by United Kingdom.
World trade in paintings, drawings and pastels (hand-made) reached US$12.8bn in 2024, down 1% on 2023.
The United States was the largest exporter with 30.8% of the total, ahead of the United Kingdom.
Questions and answers
What is the HS code for paintings, drawing and pastels?
Paintings, drawing and pastels fall under HS subheading 9701.91, part of heading 9701, in section XXI of the Harmonized System.
What is the import duty on paintings, drawing and pastels in the UK?
Under the UK Global Tariff, imports under 9701.91 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, drawing and pastels in the EU?
Under the EU Combined Nomenclature, imports under 9701.91 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, drawing and pastels?
The United States, with US$3.9bn in 2024 (30.8% of world exports).
Which countries can export paintings, drawings and pastels (hand-made) 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, drawings and pastels (hand-made)?
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, drawings and pastels (hand-made) from?
In the 12 months to August 2026, the largest suppliers were United States (30%), United Kingdom (27%) and France (12%), out of total imports of £857.4m.