With effect from 1 January 2022 the World Customs Organisation (WCO) has made some amendments to commodity codes including the Chapter 97 codes that apply to works of art and antiques. This has resulted in changes to the UK Tariff codes for both exports and imports, and similar changes to the EU codes.
The WCO changes affect the first 6 digits of the 10 digit commodity codes. Individual countries can create further subdivisions using the last four digits; for example for the UK and EU this has occurred in respect of collections/collectors' pieces.
The full list of codes should be viewed by members prior to assigning a code, but the main changes likely to affect the trade involve categorising items according to their age as follows:
|
More than |
Other (less than 100 years old) |
|
| Paintings, drawings and pastels | 9701 2100 00 | 9701 9100 00 |
| Original engravings, prints and lithographs | 9702 1000 00 | 9702 9000 90 * |
| Original sculpture and statuary | 9703 1000 00 | 9703 9000 00 |
| Collections and collectors’ pieces of numismatic interest | 9705 3100 00 | 9705 3900 00 |
|
|
|
|
| Antiques of an age exceeding 100 years | 9706 1000 00 | 9706 9000 00 |
*This EU/UK code applies provided the item is not "in the form of logs or squared logs" - it is not clear what logs have to do with engravings, prints and lithographs themselves unless it refers to the plate...
Code 9704
There is no change to the postage stamps, stamp-postmarks, first-day covers, postal stationery code, which remains as 9704 0000 00.
Group 9705 codes
New codes have also been provided for those collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest that contain elements from endangered species of fauna and flora.
There are also new codes for collections and collectors’ pieces of archaeological, ethnographic or historical interest. These include a strange EU and the UK sub-code for "Collectors’ pieces of wood".
Both of the above also include EU and UK sub-codes for items containing "animal products".
The wording of the sub-categories for this 9705 group of changes is confusing and contradictory and the meaning of "collectors' pieces" has never been very clear. If we are able to gain any clarity on this we will pass it on to members.
Online tariff
You can consult the full UK tariff containing the changes here: https://www.trade-tariff.service.gov.uk/chapters/97 Within chapter 97 the basic rule is that if an item can be categorised using the antiques code beginning "9706" and under another code beginning "97", that other code (not the antiques code) should be used. For example, a 150 year old painting is both an antique and a painting, but should be categorised as a 100 years+ painting (i.e code 9701 2100 00) not as an antique.
You may find it helpful to discuss with your shipper or customs adviser the codes you intend using.
You can consult the equivalent EU tariff list here
Use of incorrect codes could cause shipping delays
Members are strongly advised to check that any import or export shipments recently dispatched have paperwork using the correct codes. If you have any shipments currently held up by customs incorrect commodity codes may be the cause of the delay.
January 2022