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GOODS ACROSS BORDERS

HS HEADING 9706

Antiques; of an age exceeding one hundred years

In plain English

This category includes items that are at least one hundred years old. It separates these items into two groups based on their age. One group contains objects that are older than two hundred fifty years. The other group covers those that are between one hundred and two hundred fifty years old.

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

6-digit subheadings (2)

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

9706.10

Antiques; of an age exceeding 250 years

9706.90

Antiques; of an age exceeding 100 years but not exceeding 250 years

Covered items classified under 9706

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

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog