Customs tariff code 9701.91.00.00: Paintings, drawing and pastels
Reference data as at 1 July 2026
Customs tariff code 9701.91.00.00 covers Paintings, drawing and pastels. The third-country duty rate is 0 %, plus import VAT.
9701.91.00.00 is TARIC code in the EU customs tariff, in chapter 97. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 9701.91.00.00
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 3
Where this code sits in the tariff
- 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
- 9701Paintings, 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
- 9701.91Paintings, drawing and pastels
- 9701.91.00.00Paintings, drawing and pastels
From HS code to customs tariff code 9701.91.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| United States | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
QUADRO REALIZZATO A MANO IN SERIE DA ARTISTI NON FAMOSI TRAMITE L'UTILIZZO DI PITTURE ACRILICHE SU TELA. IL QUADRO HA MENO DI CENTO ANNI E, PER DICHIARAZIONE DI PARTE, NON E' UNA RIVISITAZIONE DI DIPINTI FAMOSI. IL QUADRO E' DOTATO DI UN TELAIO IN LEGNO E POTREBBE ESSERE PRESENTATO ANCHE INCORNICIATO. IL QUADRO MISURA 90 X 120 CM.
Œuvre unique se présentant sous la forme d’un dessin original fait à la main et dédicacé sur table, par l’artiste dessinateur de manga Hajime Isayama. Le dessin est créé et tracé directement à la main sur la table à dessin ayant été utilisée par l’artiste et son équipe lors de la conception de l’œuvre « L’attaque des titans ». La table à dessin comporte donc une illustration originale dédicacée, en feutre noir sur bois, sur une partie du plateau. La table à dessin est constituée en bois et métal. Ses dimensions sont les suivantes : - hauteur : 112 cm ; - hauteur de la planche : 71,5 cm ; - largeur : 120 cm ; - profondeur : 71,5 cm ; - poids : 100 kg.
Dos pinturas al óleo sobre lienzo, de menos de 100 años de antigüedad, elaboradas totalmente a mano. Según declaración del solicitante se trata de obras originales y únicas que se presentan con unas dimensiones de 147x176x14.5 cm cada unidad y un peso bruto de 75 kg.
Notes that govern this classification
Zu Position 9701 gehören keine Mosaike, die den Charakter einer Handelsware haben (Serienerzeugnisse, Abgüsse und handwerkliche Erzeugnisse), selbst wenn diese Waren von Künstlern entworfen oder gestaltet wurden (RV E9702000). 3. Originalstiche, -schnitte und -steindrucke im Sinne der Position 9702 sind Drucke, die von einer oder mehreren vom Künstler vollständig handgearbeiteten Platte(n) in beliebigem, jedoch keinem mechanischen oder fotomechanischen Verfahren unmittelbar auf einen beliebigen Stoff schwarzweiß oder farbig abgezogen sind (RV E9703000). 4.
Subdivisions of this code
Frequently asked questions
What does customs tariff code 9701.91.00.00 cover?
Code 9701.91.00.00 covers Paintings, drawing and pastels. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 9701.91.00.00?
The third-country duty rate for 9701.91.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 9701.91.00.00?
The first six digits form the HS code: 970191. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 9701.91.00.00 have?
9701.91.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 9701.91.00.00 sit in the tariff?
9701.91.00.00 sits in this hierarchy: 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES > 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 > 970191 Paintings, drawing and pastels. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 9701.91.00.00?
Yes. The EBTI database holds decisions on 9701.91.00.00, for example ITBTI2025-0725. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 9701.91.00.00 change?
9701.91.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.