In the UK Trade Tariff’s list of everyday names, “fine art” points to heading 9701: paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques. Check the description and the notes of the chapter before declaring: the right code depends on what the goods are made of and how they are used.
In the UK Global Tariff, 9701 covers 9 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides 9701 into 6 tariff lines; the duty is duty-free.
In the Turkish Customs Tariff Schedule, 9701 covers 14 tariff lines and the duty is duty-free.
Fine art are classified under 9701 (Paintings, drawings and pastels, executed entirely by hand) in the Harmonized System. National tariffs add more digits; see the lines on this page.
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