Customs tariff code 9701.91.00.00.0: Paintings, andere, Gemälde (z. B. Ölgemälde, Aquarelle, Pastelle) und Zeichnungen
Reference data as at 1 July 2026
Customs tariff code 9701.91.00.00.0 covers Paintings, andere, Gemälde (z. B. Ölgemälde, Aquarelle, Pastelle) und Zeichnungen. The third-country duty rate is 0 %, plus import VAT.
9701.91.00.00.0 is national commodity 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 declarable: you can use it in this form on a customs declaration.
- Customs code
- 9701.91.00.00.0
- Third-country duty
- 0 %
- Declarable
- Yes
- Binding rulings
- 1
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
- 9701.91.00.00.0Paintings, andere, Gemälde (z. B. Ölgemälde, Aquarelle, Pastelle) und Zeichnungen
From HS code to customs tariff code 9701.91.00.00.0
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
Bei den durch Bilder veranschaulichten Waren sowie nach den Angaben des Antragstellers handelt es sich um vier von Hand mit Acrylfarbe auf Baumwolle gemalte Gemälde: - „Liebesblume“, Art.-Nr. KL01Y01-BN1006/01, Kollektion Why, in den Abmessungen von 99 x 100 cm - „Zeit und Beziehung“, Art.-Nr. KL01Y02-BN1003/03, Kollektion Why, in den Abmessungen von 99 x 100 cm - „Hoffnung, Glaube, Überzeugung“, Art.-Nr. KL01Y03-BN1001/01, Kollektion Why, in den Abmessungen von 99 x 100 cm - „Lebensblume“, Art.-Nr. KL01Y04-BN1001/03, Kollektion Why, in den Abmessungen von 100 x 100 cm. Die in bunter Farbe und kreisrunder Form gestalteten Bilder zeigen stilisierte Blüten, Blätter oder Vögel und sind nicht gerahmt. Die Waren sind als "Gemälde, vollständig mit der Hand geschaffen, nicht mehr als 100 Jahre alt" einzureihen.
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.
Frequently asked questions
What does customs tariff code 9701.91.00.00.0 cover?
Code 9701.91.00.00.0 covers Paintings, andere, Gemälde (z. B. Ölgemälde, Aquarelle, Pastelle) und Zeichnungen. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 9701.91.00.00.0?
The third-country duty rate for 9701.91.00.00.0 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 9701.91.00.00.0?
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 9701.91.00.00.0 have?
9701.91.00.00.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.
Where does 9701.91.00.00.0 sit in the tariff?
9701.91.00.00.0 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 9701.91.00.00.0?
Yes. The EBTI database holds decisions on 9701.91.00.00.0, for example DEBTI18575/22-1. 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 9701.91.00.00.0 change?
9701.91.00.00.0 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.