Chapter 97

Works of art, collectors' pieces and antiques

15 HS codes in this chapter.

HS Code	Description	Unit	CID	VAT
97.02	Original engravings, prints and
9702.10	Of an age exceeding 100 years	u	20%	18%
9702.90	Other	u	20%	18%
97.03	Original sculptures and statuary, in any
9703.10	Of an age exceeding 100 years	u	20%	18%
9703.90	Other	u	20%	18%
97.05	Collections and collectors' pieces of
9705.10	Collections and collectors' pieces of	—	—	—
9705.21	Human specimens and parts thereof	kg	20%	18%
9705.22	Extinct or endangered species and parts	—	—	—
9705.29	Other	kg	20%	18%
9705.31	Of an age exceeding 100 years	kg	20%	18%
9705.39	Other	kg	20%	18%
97.06	Antiques of an age exceeding 100 years.
9706.10	Of an age exceeding 250 years	kg	20%	18%
9706.90	Other	kg	20%	18%

9701.92	Mosaics	kg	20%	18%
9701.99	Other	kg	20%	18%
97.04
9704.00	Postage or revenue stamps, stamp-	—	—	—

Original engravings, prints and