Subheading · Chapter 97 · Heading 9701

9701.92

9701.92: Paintings, drawings and pastels, executed entirely by hand: other, mosaics

Official description Mosaics

Subheading 9701.92 belongs to heading 9701 (paintings, drawings and pastels, executed entirely by hand) in chapter 97.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 9701 92 00 00 Mosaics 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 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£435k-24.4% · previous 12 months
Average import price£28.56 per kg
Jan 2024: £16kFeb 2024: £16kMar 2024: £35kApr 2024: £48kMay 2024: £53kJun 2024: £9kJul 2024: £28kAug 2024: £69kSept 2024: £17kOct 2024: £5kNov 2024: £38kDec 2024: £10kJan 2025: £36kFeb 2025: £168kMar 2025: £9kApr 2025: £8kMay 2025: £3kJun 2025: £176kJul 2025: £86kAug 2025: £18kSept 2025: £67kOct 2025: £31kDec 2025: £19kJan 2026: £15kFeb 2026: £89kMar 2026: £29kApr 2026: £120kMay 2026: £47kJun 2026: £2kJul 2026: £12kAug 2026: £3k 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
Georgia £112k 25.7% +468.9%
France £109k 25% -44%
Germany £93k 21.4% —
China £40k 9.2% +59.9%
India £30k 6.9% +179.4%
United States £21k 4.7% -25.8%
Switzerland £6k 1.4% —
Australia £6k 1.3% —

Same subheading in other tariffs

World trade in 2024

9701.92 · US$25m

Trade value (US$) no reported trade < US$38kUS$38k+US$104k+US$780k+> US$3m

Exports: 73
  1. United States: US$11m
  2. United Arab Emirates: US$3m
  3. France: US$3m
  4. Italy: US$1m
  5. Germany: US$899k
  6. United Kingdom: US$892k
  7. China: US$780k
  8. Belgium: US$556k
  9. India: US$312k
  10. Lebanon: US$298k
  11. Brazil: US$266k
  12. Mexico: US$179k
  13. Cameroon: US$163k
  14. Zimbabwe: US$146k
  15. Hong Kong SAR China: US$132k
  16. Switzerland: US$109k
  17. Serbia: US$106k
  18. Spain: US$104k
  19. Indonesia: US$103k
  20. Denmark: US$103k
  21. Austria: US$103k
  22. Canada: US$97k
  23. Cuba: US$95k
  24. Türkiye: US$87k
  25. Morocco: US$67k
  26. Czechia: US$59k
  27. Portugal: US$57k
  28. Philippines: US$55k
  29. South Africa: US$52k
  30. Cyprus: US$51k
  31. Netherlands: US$50k
  32. Australia: US$49k
  33. Romania: US$43k
  34. Armenia: US$39k
  35. Norway: US$38k
  36. Tunisia: US$37k
  37. South Korea: US$33k
  38. Japan: US$30k
  39. Jordan: US$28k
  40. Israel: US$24k
  41. Georgia: US$19k
  42. Greece: US$16k
  43. Singapore: US$16k
  44. French Polynesia: US$11k
  45. Ireland: US$11k
  46. Angola: US$10k
  47. Sweden: US$9k
  48. Estonia: US$6k
  49. Vietnam: US$5k
  50. Costa Rica: US$5k
  51. Mauritius: US$5k
  52. Ecuador: US$5k
  53. Kenya: US$4k
  54. Bulgaria: US$4k
  55. Colombia: US$3k
  56. Thailand: US$3k
  57. Russia: US$3k
  58. New Zealand: US$2k
  59. Iceland: US$2k
  60. Poland: US$2k

Top exporters

RankCountryValueShare
1 United States US$11m 45.5%
2 United Arab Emirates US$3m 12.9%
3 France US$3m 10.6%
4 Italy US$1m 5.2%
5 Germany US$899k 3.6%
6 United Kingdom US$892k 3.6%
7 China US$780k 3.2%
8 Belgium US$556k 2.2%
9 India US$312k 1.3%
10 Lebanon US$298k 1.2%

Top importers

RankCountryValueShare
1 Luxembourg US$8m 30.6%
2 United States US$4m 16.4%
3 Uzbekistan US$3m 12.8%
4 Canada US$3m 11.4%
5 China US$2m 6.6%
6 Spain US$593k 2.4%
7 Netherlands US$555k 2.2%
8 United Kingdom US$521k 2.1%
9 France US$406k 1.6%
10 Chile US$318k 1.3%

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
  • 28number 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 3.5% 0% – 7% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 6% 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 10% 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 5% 2023
Malaysia 5% 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
89612 Collages & similar decorative plaques
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
20179701.90changed
20129701.90changed
20079701.90changed
20029701.90changed
19969701.90changed
19929701.90changed

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 9701.90.

The UK Global Tariff has one tariff line for subheading 9701.92; the duty is duty-free.

Subheading 9701.92 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 these goods into the UK came to £434.6k between September 2025 and August 2026 (down 24% on the year before); Georgia supplied 26%, followed by France.

In 2024, countries exported these goods worth US$25m (+89.5% year on year).

The largest exporter was the United States (US$11m), followed by the United Arab Emirates.

Questions and answers

What is the HS code for paintings, drawings and pastels, executed entirely by hand: other, mosaics?

Paintings, drawings and pastels, executed entirely by hand: other, mosaics fall under HS subheading 9701.92, part of heading 9701, 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 9701.92 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 9701.92 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$11m in 2024 (45.5% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Georgia (26%), France (25%) and Germany (21%), out of total imports of £434.6k.

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