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Code 9701 91 00 · Subheading 9701 91

Final code reached

Handmade paintings and drawings, not over 100 years old

This is a complete 8-digit customs code. There is no further code choice to make below it.

This covers handmade paintings, such as oil paintings, watercolours and pastels, and handmade drawings. The items must not be over 100 years old; technical drawings and hand-painted or hand-decorated industrial products are excluded.

For example

  • A handmade oil painting not over 100 years old
  • A handmade watercolour painting not over 100 years old
  • A handmade pastel drawing not over 100 years old
  • A handmade drawing not over 100 years old
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See the official tariff text

Official tariff text

Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 years old, and technical drawings and the like of heading 4906, and hand-painted or hand-decorated manufactured articles)

Classification complete

9701 91 00

Handmade paintings and drawings, not over 100 years old

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 97019100.

See how EU customs ruled on similar products

Trade measures to be aware of

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

  • Lower duty for goods from some countries

    Preferential rates exist for goods originating in United Kingdom and United States. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

    Check this code in the official EU TARIC database

  • Restrictions and paperwork

    Import restrictions are recorded for goods originating in North Korea (Democratic People’s Republic of Korea); Russian Federation; Ukraine; Iraq; Syria; any country.

    Document or certificate conditions are recorded. Customs may ask for:

    • Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Goods exported from Ukraine prior to 1 March 2014
    • Goods other than those concerned by the prohibitions defined in article 3v paragraph 1 of Regulation (EU) No 833/2014
    • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • Movement certificate EUR.1
    Show all 10 document conditions
    • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • Cultural goods removed from the territory of the country where they were created or discovered in full respect of the law, as per Article 3(1) of Regulation (EU) 2019/880
    • Goods not concerned by Regulation (EU) 2019/880 on import of cultural goods
    Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

  • 97.01.9100

    Paintings, drawings and pastels

    Ordinary duty
    Duty free
    Goods of EU origin
    Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

  • 9701 91 00 00

    Paintings, drawing and pastels

    Ordinary duty
    Duty free
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 97

Mentioned by the legal text

Similar products elsewhere in the tariff

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.