Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Works of art, collectors' pieces and antiques

Notes.

1. This Chapter does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;

(b) Theatrical scenery, studio backcloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or

(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).

2. Heading 97.01 does not apply to mosaics which are mass-produced reproductions, works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

3. For the purposes of heading 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by the artist, but not including any mechanical or photomechanical process.

4. Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

5. (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

(B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.

6. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.

Section II

Chapter 97 — Works of art, collectors’ pieces and antiques

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Commodity codeDescription of goodsDuty rate (%)
97.01Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
- Of an age exceeding 100 years:
9701.21.00- - Paintings, drawings and pastels5
9701.22.00- - Mosaics5
9701.29.00- - Other5
- Other:
9701.91.00- - Paintings, drawings and pastels5
9701.92.00- - Mosaics5
9701.99.00- - Other5
97.02Original engravings, prints and lithographs
9702.10.00- Of an age exceeding 100 years0
9702.90.00- Other0
97.03Original sculpture and statuary, in any material
9703.10.00- Of an age exceeding 100 years0
9703.90.00- Other0
9704.00.00Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.0720
97.05Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
9705.10.00- Collections and collectors' pieces of archaeological, ethnographic or historical interest0
- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
9705.21.00- - Human specimens and parts thereof0
9705.22.00- - Extinct or endangered species and parts thereof0
9705.29.00- - Other0
- Collections and collectors' pieces of numismatic interest:
9705.31.00- - Of an age exceeding 100 years0
9705.39.00- - Other0
97.06Antiques of an age exceeding 100 years
9706.10.00- Of an age exceeding 250 years0
9706.90.00- Other0

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