97Chapter

01Heading

21Subheading

00CN

90TARIC

Other

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES > WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES > 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 > Of an age exceeding 100|years > Paintings, drawings and pastels > Other

Origin

United Kingdom

0.000 %EU-UK Trade and Cooperation Agreement

United States

0.000 %

Hierarchy

21Section XXI — WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

9700000000WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

9701000000Paintings, 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

9701210000Of an age exceeding 100|years

9701210000Paintings, drawings and pastels

9701210010More than 200 years old

9701210090Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(2)

Preferential rates - 2 Origin
Origin	Rate	Savings	Trade agreement	Details
United Kingdom 0.000 %EU-UK Trade and Cooperation Agreement	0.000 %	—	EU-UK Trade and Cooperation Agreement
United States 0.000 %	0.000 %	—	—	1

Low-value consignment customs duty(2)

inherited from 9700000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(3)

inherited from 9700000000

Russia

Regulation 0833/142024-07-03

2 certificate(s) required

Y715Particular provisions

Goods exported from Ukraine prior to 1 March 2014

Y879Particular provisions

Goods other than those concerned by the prohibitions defined in article 3v paragraph 1 of Regulation (EU) No 833/2014

Import/export not allowed after control

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -cultural goods(1)

All third countries

Regulation 0880/192025-06-28

1 certificate(s) required

Y235Particular provisions

Cultural goods removed from the territory of the country where they were created or discovered in full respect of the law, as per Article 3(1) of Regulation (EU) 2019/880

Import/export not allowed after control

CD962The introduction of cultural goods referred to in Part A of Regulation 2019/880 of the Annex which were removed from the territory of the country where they were created or discovered in breach of the laws and regulations of that country shall be prohibited.

Import control -luxury goods(1)

inherited from 9700000000

North Korea

Regulation 2062/172018-02-01

2 certificate(s) required

Y945Particular provisions

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)

Y946Particular provisions

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)

Import/export not allowed after control

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of 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).

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Restriction on entry into free circulation(8)

inherited from 9701000000

Iraq

—Regulation 1210/032003-05-23

4008Pictures and paintings, other than those covered by additional codes 4040 and 4041, executed entirely by hand in any medium and on any material, which are more than 50 years old and do not belong to their originators

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Iraq

—Regulation 1210/032003-05-23

4040Water-colours, gouaches and pastels executed entirely by hand on any material, which are more than 50 years old and do not belong to their originators

Start date: 2025-06-28

Trade Statistics

Description & Classification

Common misclassifications

9701210010: The work is more than 200 years old.

Classification tips

The work is more than 100 but not more than 200 years old.

Sample products

Painting executed entirely by hand, over 100 but not more than 200 years old

Regulatory notes

Chapter noteChapter 97 — Works of art, collectors' pieces and antiques

This chapter covers original works of art (paintings, drawings, pastels, collages, sculptures, engravings, prints, lithographs — heading 9701-9703), postage stamps, revenue stamps, first-day covers and similar articles (heading 9704), collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (heading 9705), and antiques of an age exceeding 100 years (heading 9706). The chapter excludes unused postage stamps of current or new issue (heading 4907). For the purposes of heading 9701, 'paintings, drawings and pastels' means only hand-executed works, excluding manufactured and decorated articles. 'Original engravings, prints and lithographs' of heading 9702 means impressions produced directly from one or more plates wholly executed by hand by the artist. The age threshold of over 100 years for antiques is an absolute requirement.

Section note

Non-preferential origin

tariff_shift

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.

CTH

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (9701210090)?

The third country duty (erga omnes) for Other is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (9701210090)?

Yes, 2 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (9701210090)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 9701210090?

TARIC code 9701210090 (Other) covers the following products: Painting executed entirely by hand, over 100 but not more than 200 years old, Drawing executed entirely by hand, over 100 but not more than 200 years old.

How to correctly classify a product under code 9701210090?

Help

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇱🇮 Liechtenstein	€756.8M	29Kt	€25.8K/kg	25.6%
2	🇺🇸 United States	€631.4M	197Kt	€3.2K/kg	21.4%
3	🇭🇰 Hong Kong	€618.0M	10Kt	€60.1K/kg	20.9%
4	🇬🇧 United Kingdom	€482.7M	139Kt	€3.5K/kg	16.3%
5	🇨🇭 Switzerland	€466.9M	66Kt	€7.1K/kg	15.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€666.8M	262Kt	€2.5K/kg	31.2%
2	🇬🇧 United Kingdom	€610.3M	105Kt	€5.8K/kg	28.5%
3	🇨🇭 Switzerland	€470.1M	38Kt	€12.4K/kg	22.0%
4	🇱🇮 Liechtenstein	€300.3M	2Kt	€164.4K/kg	14.0%
5	🇯🇵 Japan	€66.9M	5Kt	€12.2K/kg	3.1%
6	🇨🇦 Canada	€24.7M	3Kt	€7.3K/kg	1.2%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇱🇮 Liechtenstein	€756.8M	29Kt	€25.8K/kg	25.6%
2	🇺🇸 United States	€631.4M	197Kt	€3.2K/kg	21.4%
3	🇭🇰 Hong Kong	€618.0M	10Kt	€60.1K/kg	20.9%
4	🇬🇧 United Kingdom	€482.7M	139Kt	€3.5K/kg	16.3%
5	🇨🇭 Switzerland	€466.9M	66Kt	€7.1K/kg	15.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€666.8M	262Kt	€2.5K/kg	31.2%
2	🇬🇧 United Kingdom	€610.3M	105Kt	€5.8K/kg	28.5%
3	🇨🇭 Switzerland	€470.1M	38Kt	€12.4K/kg	22.0%
4	🇱🇮 Liechtenstein	€300.3M	2Kt	€164.4K/kg	14.0%
5	🇯🇵 Japan	€66.9M	5Kt	€12.2K/kg	3.1%
6	🇨🇦 Canada	€24.7M	3Kt	€7.3K/kg	1.2%

Other

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States