HS HEADING 9704

Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907

HEADING

9704

CHAPTER

97 — Works of art, collectors' pieces and antiques

In plain English

This category includes used or unused postage stamps, revenue stamps, stamp postmarks, first-day covers, and postal stationery, excluding items classified elsewhere. These goods are grouped together under a single classification without further subdivision.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

9704.00

Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907

Chapter 97 classification notes

Works of art typically enjoy 0% import duty in most major markets. VAT / GST rates are frequently reduced for art. Export-side controls (source country) are often stricter than import-side — Italy, Egypt, Turkey, China, India all run heritage-protection regimes with mandatory export licensing for pre-1970 / pre-1947 / pre-1911 objects.

Frequent misclassification in this chapter

Antique reproductions or restorations: lose Chapter 97 classification and move to the underlying-material chapter (e.g., restored furniture becomes Chapter 94). Collectors' numismatic coins: Chapter 97 (9705) if true collector pieces; circulating legal-tender coins remain Chapter 71 (7118).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 97

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