Commodity information for 9703000000

Overview

Import

The commodity code for importing is 9703000000.

Goods are subject to Value added tax (5.00 %) or Value added tax (20.00 %), Please see related guidance as to when zero VAT applies.

Importing from outside the UK 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 classification.
  • (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 chapter note

  • 1. Heading 9705 includes collectors’ motor vehicles 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 and engine. 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 vehicles are excluded;
    • (b) in case of motor vehicles at least thirty years old, in case of aircraft at least 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 vehicles which comply with the above three criteria.
  • This heading also includes, as collectors’ vehicles:
    • - motor vehicles, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event.
    • - motor racing vehicles 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 vehicles are classified in this heading, provided that they are original parts or accessories for collectors’ vehicles, that they are at least thirty years old, and that they are no longer in production.
  • Replicas and reproductions are excluded, unless they fulfil the above three criteria.

Measures and restrictions for importing into the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax 20.00 % 01/09/2019 03020
Value added tax Additional code: VATR VAT reduced rate 5% 5.00 % 01/03/2013 03001
Third country duty 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Import control - CITES Conditions 01/01/2021
Albania (AL) Tariff preference 0.00 % 03/05/2021
Andorra (AD) Tariff preference 0.00 % 01/01/2021
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Ghana (GH) Tariff preference 0.00 % 05/03/2021
Iceland (IS) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Jordan (JO) Tariff preference 0.00 % 01/05/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Norway (NO) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Turkey (TR) Tariff preference 0.00 % 01/01/2021
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 01/01/2021 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 01/01/2021
North Korea (KP) Import control on luxury goods Conditions 01/01/2021
North Korea (KP) Import control Conditions 01/01/2021
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.

Measures and restrictions for exporting from the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)
Footnotes
DCMS Open General Export Licence Conditions 01/01/2021 PR017
Export control on cultural goods Conditions 01/01/2021 Footnotes
North Korea (KP) Export control on restricted goods and technologies Conditions 01/01/2021 EX008
Syria (SY) Export control on restricted goods and technologies Conditions 01/01/2021 EX013
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.

Value added tax for All countries

Code Description
03001

UK VAT reduced rate 5%

Additional code

Measure: Value added tax

Code Description code
VATR VAT reduced rate 5%

Value added tax for All countries

Code Description
03020

UK VAT standard rate

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

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

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

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

Import control for North 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

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

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

B: Presentation of a certificate/licence/document
Document code Requirement Action
  No document provided The entry into free circulation is not allowed
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 Entry into free circulation allowed
9108 National Document: EU Specific Open Licence. EU General Open Licence Entry into free circulation allowed
X018 Export licence: UK Standard Individual Export Licence Entry into free circulation allowed

DCMS Open General Export Licence for All countries

Code Description
PR017

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 restricted goods and technologies for North Korea

B: Presentation of a certificate/licence/document
Document code Requirement Action
C052 Other certificates: Export authorisation for restricted goods and technologies Import/export allowed after control
Y999 Particular provisions: Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on restricted goods and technologies for North Korea

Code Description
EX008

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export control on restricted goods and technologies for Syria

B: Presentation of a certificate/licence/document
Document code Requirement Action
C052 Other certificates: Export authorisation for restricted goods and technologies Import/export allowed after control
Y999 Particular provisions: Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on restricted goods and technologies for Syria

Code Description
EX013

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Last updated: 6 May 2021 View latest amendments