Subheading · Chapter 97 · Heading 9701
9701.99: Paintings, drawings and pastels, executed entirely by hand: other, other
Official description Other
9701.99 is a six-digit subheading of heading 9701, paintings, drawings and pastels, executed entirely by hand, chapter 97.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9701 99 00 00 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 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 |
|---|---|---|---|
 France | £57.9m | 42.9% | +1,600.8% |
| United Kingdom | £19.5m | 14.4% | +82.9% |
 Belgium | £19.1m | 14.2% | +3,424.1% |
 United States | £15.2m | 11.3% | -27.9% |
 Italy | £8.2m | 6.1% | +112.2% |
 South Africa | £1.7m | 1.3% | -12.6% |
 Germany | £1.4m | 1% | -22.9% |
 Spain | £1.3m | 0.9% | +31.6% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 9 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free – 7% General (MFN) 2 tariff lines · average 3.5% 
Mexico Free General (MFN) 1 tariff line 
Brazil 3.6% General (MFN) 1 tariff line 
Argentina 3.6% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 7% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$68kUS$68k+US$722k+US$7m+> US$41m
Exports: 172
- United States: US$176m
- United Kingdom: US$108m
- India: US$105m
- Germany: US$53m
- France: US$41m
- South Korea: US$27m
- Switzerland: US$24m
- Italy: US$24m
- China: US$21m
- South Africa: US$14m
- Singapore: US$11m
- Japan: US$11m
- Spain: US$10m
- Türkiye: US$10m
- Netherlands: US$8m
- Hong Kong SAR China: US$8m
- Australia: US$7m
- Belgium: US$6m
- Austria: US$6m
- Canada: US$6m
- United Arab Emirates: US$5m
- Mexico: US$5m
- Israel: US$4m
- Thailand: US$4m
- Indonesia: US$2m
- Sweden: US$2m
- Poland: US$2m
- Denmark: US$2m
- Hungary: US$2m
- Greece: US$2m
- Taiwan: US$1m
- Portugal: US$1m
- Brazil: US$1m
- Ukraine: US$947k
- New Zealand: US$894k
- Saudi Arabia: US$840k
- Mauritius: US$836k
- Senegal: US$816k
- Luxembourg: US$795k
- Norway: US$732k
- Colombia: US$724k
- Côte d’Ivoire: US$722k
- Czechia: US$714k
- Morocco: US$685k
- Nigeria: US$644k
- Ireland: US$638k
- Bahamas: US$608k
- Vietnam: US$538k
- Ghana: US$509k
- Malaysia: US$508k
- Cuba: US$401k
- Estonia: US$342k
- Philippines: US$319k
- British Virgin Islands: US$290k
- Mozambique: US$263k
- Cambodia: US$244k
- Algeria: US$209k
- Peru: US$195k
- Kenya: US$165k
- Slovenia: US$163k
Trade value (US$) no reported trade < US$62kUS$62k+US$494k+US$4m+> US$41m
Imports: 193
- United States: US$210m
- United Kingdom: US$89m
- India: US$73m
- Switzerland: US$47m
- Hong Kong SAR China: US$42m
- France: US$41m
- South Korea: US$38m
- Germany: US$25m
- Singapore: US$19m
- Italy: US$15m
- United Arab Emirates: US$13m
- Belgium: US$11m
- Japan: US$8m
- Norway: US$6m
- Netherlands: US$6m
- Mexico: US$5m
- Spain: US$5m
- China: US$5m
- Austria: US$4m
- Taiwan: US$4m
- Kazakhstan: US$4m
- Greece: US$4m
- Canada: US$4m
- Australia: US$4m
- Luxembourg: US$3m
- Qatar: US$2m
- Ireland: US$2m
- Sweden: US$2m
- Saudi Arabia: US$2m
- South Africa: US$2m
- Russia: US$2m
- Romania: US$2m
- Thailand: US$2m
- Israel: US$1m
- Türkiye: US$1m
- Brazil: US$1m
- Dominican Republic: US$1m
- Denmark: US$1m
- Morocco: US$1m
- Malaysia: US$1m
- Indonesia: US$1m
- Madagascar: US$1m
- Portugal: US$1m
- Poland: US$1m
- Argentina: US$909k
- Ghana: US$792k
- New Zealand: US$708k
- Czechia: US$494k
- Maldives: US$491k
- Nigeria: US$453k
- Kenya: US$428k
- Lebanon: US$412k
- Finland: US$388k
- Cyprus: US$381k
- Kuwait: US$378k
- British Virgin Islands: US$353k
- Panama: US$337k
- Philippines: US$324k
- Vietnam: US$321k
- Bulgaria: US$321k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$176m | 24.2% |
| 2 | United Kingdom | US$108m | 14.9% |
| 3 |  India | US$105m | 14.4% |
| 4 | Germany | US$53m | 7.3% |
| 5 | France | US$41m | 5.7% |
| 6 |  South Korea | US$27m | 3.7% |
| 7 | Switzerland | US$24m | 3.3% |
| 8 | Italy | US$24m | 3.2% |
| 9 |  China | US$21m | 2.9% |
| 10 | South Africa | US$14m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$210m | 28.9% |
| 2 | United Kingdom | US$89m | 12.2% |
| 3 | India | US$73m | 10% |
| 4 | Switzerland | US$47m | 6.4% |
| 5 |  Hong Kong SAR China | US$42m | 5.8% |
| 6 | France | US$41m | 5.6% |
| 7 | South Korea | US$38m | 5.2% |
| 8 | Germany | US$25m | 3.5% |
| 9 |  Singapore | US$19m | 2.7% |
| 10 | Italy | US$15m | 2.1% |
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 country | MFN duty | lines from – to | data 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
| HS | Code | |
|---|---|---|
| 2017 | 9701.90 | changed |
| 2012 | 9701.90 | changed |
| 2007 | 9701.90 | changed |
| 2002 | 9701.90 | changed |
| 1996 | 9701.90 | changed |
| 1992 | 9701.90 | 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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
Code history
Since 2022; before, these goods were classified under 9701.90.
Subheading 9701.99 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 9701.99; 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 these goods worth £134.9m (up 134% on the year before), at an average of £526.04 per kg; France supplied 43%, followed by United Kingdom.
World trade in these goods reached US$728m in 2024, down 1.8% on 2023.
The United States was the largest exporter with 24.2% of the total, ahead of the United Kingdom.
Questions and answers
What is the HS code for paintings, drawings and pastels, executed entirely by hand: other, other?
Paintings, drawings and pastels, executed entirely by hand: other, other fall under HS subheading 9701.99, 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 9701.99 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 9701.99 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$176m in 2024 (24.2% 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 France (43%), United Kingdom (14%) and Belgium (14%), out of total imports of £134.9m.