Commodity information for 9703000000

This information is for 22 October 2020.

Overview

Import

The commodity code for importing is 9703000000.

Goods are subject to VAT standard rate (20.00 %) or VAT reduced rate 5% (5.00 %), Please see related guidance as to when zero VAT applies.

Importing from outside the EU is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 97030000.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

There are important chapter notes for this part of the tariff:

  • 1. This chapter does not cover:
    • (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907;
    • (b) theatrical scenery, studio back-cloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or
    • (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
  • 2. For the purposes of heading 9702, 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 him, but not including any mechanical or photomechanical process.
  • 3. Heading 9703 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.
  • 4. (A) Subject to Notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature.
  • (B) Heading 9706 does not apply to articles of the preceding headings of this chapter.
  • 5. 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.

Additional note

  • 1. Heading 9705 includes collectors’ motor vehicles and aircraft of historical or ethnographic interest which are:
    • (a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can/have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;
    • (b) in the case of motor vehicles at least thirty years old. in the case of aircraft fifty years old;
    • (c) of a model or type which is no longer in production.
    • The requisite characteristics for inclusion in a collection being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.
    • This heading also includes, as collectors’ items:
    • motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event.
    • motor racing vehicles and aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.
    • Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.
    • Replicas and reproductions are excluded, unless they fulfil the above three criteria.

Binding tariff information

You can search the EU EBTI-database for existing Binding Tariff Information for commodity code 9703000000.

Import measures and restrictions

This information is for 22 October 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date)
Footnotes
VAT standard rate 20.00 % 01/03/2013 03020
VAT reduced rate 5% 5.00 % 01/03/2013 03001
Third country duty 0.00 % R2658/87 01/01/1998
Import control - CITES Conditions R2117/19 14/12/2019 CD370
Iraq (IQ) Restriction on entry into free circulation Additional code: 4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators R1210/03 23/05/2003 TM570
Iraq (IQ) Restriction on entry into free circulation Additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions R1210/03 23/05/2003
North Korea (Democratic People’s Republic of Korea) (KP) Import control on luxury goods Conditions R2062/17 01/02/2018 Footnotes
North Korea (Democratic People’s Republic of Korea) (KP) Import control Conditions R1509/17 01/09/2017 Footnotes
Syria (SY) Restriction on entry into free circulation Additional code: 4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators R1332/13 15/12/2013 TM572
Syria (SY) Restriction on entry into free circulation Additional code: 4098 Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions R1332/13 15/12/2013
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Export measures and restrictions

This information is for 22 October 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date, if any)
Footnotes
DCMS Open General Export Licence Conditions 01/03/2013 04017
Export authorization Conditions R1332/13 15/12/2013 CD589
Export control - CITES Conditions R2117/19 14/12/2019 CD371
Export control on cultural goods Conditions R0116/09 02/03/2009 Footnotes
Restriction on export Additional code: 4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators R1210/03 01/01/2007 TM571
Restriction on export Additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions R1210/03 01/01/2007
North Korea (Democratic People’s Republic of Korea) (KP) Export control on luxury goods Conditions R2062/17 28/06/2018 Footnotes
Syria (SY) Export control on luxury goods Conditions R0509/12 17/06/2012 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

VAT standard rate for All countries

Code Description
03020

UK VAT standard rate

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2658/87 01/01/1988 1987-09-07 L 256 1

Import control - CITES for All countries

Y: Other conditions
Document code Requirement Action
C400 Other certificates: Presentation of the required "CITES" certificate Import/export allowed after control
Y900 Particular provisions: Declared goods do not belong to the Washington Convention (CITES) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2117/19 14/12/2019 2019-12-11 L 320 13
R0338/97 01/06/1997 1997-03-03 L 61 1

Import control - CITES for All countries

Code Description
CD370

If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

VAT reduced rate 5% for All countries

Code Description
03001

UK VAT reduced rate 5%

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1210/03 23/05/2003 2003-07-08 L 169 6

Restriction on entry into free circulation for Iraq

Code Description
TM570

The following shall be prohibited:
a) the import of or the introduction into the territory of the Community of, and
b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1210/03 23/05/2003 2003-07-08 L 169 6

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Import control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Y: Other conditions
Document code Requirement Action
Y945 Particular provisions: 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) Import/export allowed after control
Y946 Particular provisions: 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) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2062/17 15/11/2017 2017-11-14 L 295 4
R1509/17 01/09/2017 2017-08-31 L 224 1

Import control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Code Description
CD203

The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223

The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of 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).

TM684

Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Import control for North Korea (Democratic People’s Republic of Korea)

Y: Other conditions
Document code Requirement Action
Y038 Particular provisions: Derogation from import prohibition by virtue of Article 14 of Council Regulation (EU) 2017/1509 Import/export allowed after control
Y962 Particular provisions: Goods other than those described in Annex X (Statues) of Reg. (EU) 2017/1509 Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1509/17 01/09/2017 2017-08-31 L 224 1

Import control for North Korea (Democratic People’s Republic of Korea)

Code Description
CD721

By way of derogation from the prohibition in Article 13 of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise the import, purchase or transfer, provided that the Member State concerned has obtained the advance approval of the Sanctions Committee on a case-by-case basis.

CD994

If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

TM512

Goods from the Annex X of Regulation (EU) 2017/1509 (Statues)

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1332/13 15/12/2013 2013-12-14 L 335 3
R0036/12 19/01/2012 2012-01-19 L 16 1

Restriction on entry into free circulation for Syria

Code Description
TM572

It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
The prohibition shall not apply if it is demonstrated that:
(a) the goods were exported from Syria prior to 9 May 2011; or
(b) the goods are being safely returned to their legitimate owners in Syria.

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1332/13 15/12/2013 2013-12-14 L 335 3
R0036/12 19/01/2012 2012-01-19 L 16 1

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4098 Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1210/03 23/05/2003 2003-07-08 L 169 6

Restriction on export for All third countries

Code Description
TM571

The following shall be prohibited:
a) the export of or removal from the territory of the Community of, and
b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on export

Code Description code
4043 Original sculptures or statuary, and copies produced by the same process as the original, other than those covered by the additional code 4010 as archaeological objects, more than 50 years old which do not belong to their originators

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1210/03 23/05/2003 2003-07-08 L 169 6

Additional code

Measure: Restriction on export

Code Description code
4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Export authorization for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
Y935 Particular provisions: Goods not covered by the provisions of Regulation (EU) 1332/2013 (OJ L 335) Export allowed
  No document provided Export is not allowed

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1332/13 15/12/2013 2013-12-14 L 335 3
R0036/12 19/01/2012 2012-01-19 L 16 1

Export authorization for All third countries

Code Description
CD589

It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.

Export control - CITES for All third countries

Y: Other conditions
Document code Requirement Action
C400 Other certificates: Presentation of the required "CITES" certificate Import/export allowed after control
Y900 Particular provisions: Declared goods do not belong to the Washington Convention (CITES) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2117/19 14/12/2019 2019-12-11 L 320 13
R0338/97 01/06/1997 1997-03-03 L 61 1

Export control - CITES for All third countries

Code Description
CD371

If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.

Export control on cultural goods for All third countries

Y: Other conditions
Document code Requirement Action
E012 Export certificate/licence/document from country of origin: Export licence "Cultural goods" (Regulation (EC) No 116/2009) Import/export allowed after control
Y903 Particular provisions: Declared goods are not included in the list of cultural goods Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R0116/09 02/03/2009 2009-02-10 L 39 1

Export control on cultural goods for All third countries

Code Description
CD483

If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented

CG019

Original sculptures or statuary, and copies produced by the same process as the original, other than those described in the CG010 footnote as archaeological objects, more than 50 years old which do not belong to their originators, with a value corresponding to or exceeding 50 000 Euro

DCMS Open General Export Licence for All countries

Z: Presentation of more than one certificate
Document code Requirement Action
9107 National Document: UK Standard individual Export Licence (form C). Objects of cultural interest (Control) order. UK open general Licence. UK Open individual Licence
9108 National Document: EU Specific Open Licence. EU General Open Licence
X018 Export licence: UK Standard Individual export Licence
  No document provided Export is not allowed

DCMS Open General Export Licence for All countries

Code Description
04017

Contact Details for lead Government Department are as follows:

Export Licensing Unit

Museums, Libraries & Archives Council (MLA)

Wellcome Wolfson Building

165 Queen's Gate

London

SW7 5HD

Tel: 0207 273 8265 / 8266 / 8267 / 8269 / 8273

elu@mla.gov.uk

Export control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Y: Other conditions
Document code Requirement Action
Y946 Particular provisions: 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) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2062/17 15/11/2017 2017-11-14 L 295 4
R1509/17 01/09/2017 2017-08-31 L 224 1

Export control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Code Description
CD223

The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of 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).

TM684

Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Export control on luxury goods for Syria

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import/export allowed after control
Y921 Particular provisions: Goods exempted from the prohibition Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R0509/12 17/06/2012 2012-06-16 L 156 12
R0036/12 19/01/2012 2012-01-19 L 16 1

Export control on luxury goods for Syria

Code Description
CD634

By way of derogation from point (a) of paragraph 1, the prohibition referred to therein shall not apply to goods of a non-commercial nature, for personal use, contained in travellers’ luggage.’

CD995

If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM797

Goods from the list of luxury goods referred to in Article 11b of Regulation (EU) No 509/2012 (OJ L 156).

Last updated: 21 October 2020 View latest amendments