# European Union tariff, chapter 97: Works of art, collectors' pieces and antiques > The European Union tariff has 66 national lines in HS chapter 97 (works of art, collectors' pieces and antiques), under 19 subheadings in 6 headings. Source: https://border.bot/countries/european-union/hs-codes/97 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 97](https://border.bot/countries/european-union/hs-codes/97) ## Key facts - National lines: 66 - Subheadings: 19 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 97: Works of art, collectors' pieces and antiques ## Subheadings with European Union lines The European Union tariff has 66 national lines in HS chapter 97 (works of art, collectors' pieces and antiques), under 19 subheadings in 6 headings. ### 97.01 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 - [9701.21](https://border.bot/countries/european-union/hs-codes/970121) Of an age exceeding 100 years: Paintings, drawings and pastels (2 lines) - [9701.22](https://border.bot/countries/european-union/hs-codes/970122) Of an age exceeding 100 years: Mosaics (2 lines) - [9701.29](https://border.bot/countries/european-union/hs-codes/970129) Of an age exceeding 100 years: Other (2 lines) - [9701.91](https://border.bot/countries/european-union/hs-codes/970191) Other: Paintings, drawings and pastels (1 line) - [9701.92](https://border.bot/countries/european-union/hs-codes/970192) Other: Mosaics (1 line) - [9701.99](https://border.bot/countries/european-union/hs-codes/970199) Other: Other (1 line) ### 97.02 Original engravings, prints and lithographs - [9702.10](https://border.bot/countries/european-union/hs-codes/970210) Of an age exceeding 100 years (2 lines) - [9702.90](https://border.bot/countries/european-union/hs-codes/970290) Other (2 lines) ### 97.03 Original sculpture and statuary, in any material - [9703.10](https://border.bot/countries/european-union/hs-codes/970310) Of an age exceeding 100 years (2 lines) - [9703.90](https://border.bot/countries/european-union/hs-codes/970390) Other (1 line) ### 97.04 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 - [9704.00](https://border.bot/countries/european-union/hs-codes/970400) Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07 (1 line) ### 97.05 Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest - [9705.10](https://border.bot/countries/european-union/hs-codes/970510) Collections and collectors' pieces of archaeological, ethnographic or historical interest (20 lines) - [9705.21](https://border.bot/countries/european-union/hs-codes/970521) Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: Human specimens and parts thereof (2 lines) - [9705.22](https://border.bot/countries/european-union/hs-codes/970522) Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: Extinct or endangered species and parts thereof (4 lines) - [9705.29](https://border.bot/countries/european-union/hs-codes/970529) Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: Other (7 lines) - [9705.31](https://border.bot/countries/european-union/hs-codes/970531) Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years (3 lines) - [9705.39](https://border.bot/countries/european-union/hs-codes/970539) Collections and collectors' pieces of numismatic interest: Other (1 line) ### 97.06 Antiques of an age exceeding 100 years - [9706.10](https://border.bot/countries/european-union/hs-codes/970610) Of an age exceeding 250 years (5 lines) - [9706.90](https://border.bot/countries/european-union/hs-codes/970690) Other (7 lines) ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under chapter 97 are live on border.bot for the United States (30 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/97): 30 lines, used by 1 other country - [The Harmonized System text for chapter 97](https://border.bot/hs-codes/97) - Previous chapter: [96](https://border.bot/countries/european-union/hs-codes/96) Miscellaneous manufactured articles - Next chapter: [98](https://border.bot/countries/european-union/hs-codes/98) Complete industrial plant ## Frequently asked questions ### How many national tariff lines does the European Union tariff have in HS chapter 97? The European Union tariff has 66 national lines in HS chapter 97 (works of art, collectors' pieces and antiques), under 19 subheadings in 6 headings. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/97.json