Works of art; collectors' pieces and… (chapter 97): which countries import it

Fact sheet

Code

97

Sector

Furniture and Decoration

Headings in this chapter

• Paintings, drawings and pastels, executed entirely by hand; not drawings of heading no. 4906 and not hand-painted, hand-decorated manufactured articles; collages, mosaics and similar decorative plaquesHeading 9701
• Engravings, prints and lithographs; originalHeading 9702
• Sculptures and statuary; original, in any materialHeading 9703
• Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907Heading 9704
• Collections and collectors' pieces; of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, palaeontological or numismatic interestHeading 9705
• Antiques; of an age exceeding one hundred yearsHeading 9706

Trade fairs in this sector

• Ambiente – International Consumer Goods Fair
• Feria Internacional del Mueble e Iluminación de València
• imm cologne «The interior business event»
• Intergift, Feria Internacional del Regalo y la Decoración
• Maison&Objet
• Salone del Mobile.Milano

What to know before exporting works of art and antiques from Spain

Chapter 97 is defined by the nature of the object, not by its use. Headings 9701 to 9703 cover original paintings, prints and sculptures. Heading 9704 covers stamps and postal items, 9705 collections and collectors' pieces, and 9706 antiques of an age exceeding one hundred years.

The first task is classification. A decorative piece may fall in this chapter or in a furniture or decoration chapter, depending on whether it is an original work, a hand-made article or a manufactured one. The text of each heading sets that limit, so classify against the full heading wording and its explanatory notes before looking at any market.

Duties and import conditions depend on the exact subheading, the destination and the agreement in force. For a company exporting from Spain, the applicable tariff and preferential treatment are consulted in Access2Markets, entering the product code and the destination country.

Cultural goods are a special case. For a company exporting from Spain, antiques and collectors' pieces can require an export authorisation from the competent cultural heritage authority, depending on the type of object, its age and its value. Check this with that authority before arranging transport, because it can condition the shipping date.

The market table shows where demand is concentrated: the United States, Hong Kong SAR China, the United Kingdom, Switzerland and France lead imports in the 2025 UN Comtrade data. These are the imports each country declares from the world, not the share available to a Spanish exporter. Each destination has its own customs, tax and provenance rules, which must be checked per country.

Trade fairs in the related furniture and decoration sector are a way to reach buyers of decorative pieces. Their dates, venues and admission conditions are set by each organiser and should be checked on its official site.

Frequently asked questions