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Chapter 97 - Works of art, antiques

33 tariff codes found in this chapter

HS CodeDescriptionMFN Rate
9701.21.10Paintings, 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: - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.21.10.10Paintings, 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: - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - PaintingsFree
9701.21.10.90Paintings, 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: - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - OtherFree
9701.21.90.00Paintings, 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: - Paintings, drawings and pastels - Other5.5%
9701.22.10.00Paintings, 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: - Mosaics - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.22.90.00Paintings, 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: - Mosaics - Other7%
9701.29.10.00Paintings, 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: - Other - Original collages and similar decorative plaques by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.29.90.00Paintings, 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: - Other - Other7%
9701.91.10Paintings, 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. - Other : - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.91.10.10Paintings, 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. - Other : - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - PaintingsFree
9701.91.10.90Paintings, 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. - Other : - Paintings, drawings and pastels - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - OtherFree
9701.91.90.00Paintings, 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. - Other : - Paintings, drawings and pastels - Other5.5%
9701.92.10.00Paintings, 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. - Other : - Mosaics - Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.92.90.00Paintings, 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. - Other : - Mosaics - Other7%
9701.99.10.00Paintings, 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. - Other : - Other - Original collages and similar decorative plaques by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9701.99.90.00Paintings, 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. - Other : - Other - Other7%
9702.10.00.00Original engravings, prints and lithographs. - Of an age exceeding 100 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9702.90.00.00Original engravings, prints and lithographs. - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9703.10.00.00Original sculpture and statuary, in any material. - Of an age exceeding 100 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9703.90.00.00Original sculpture and statuary, in any material. - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9704.00.00.00Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.10.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of archaeological, ethnographic or historical interestNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.21.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: - Human specimens and parts thereofNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.22.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: - Extinct or endangered species and parts thereofNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.29.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.31.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of numismatic interest: - Of an age exceeding 100 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9705.39.00.00Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. - Collections and collectors' pieces of numismatic interest: - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9706.10.00Antiques of an age exceeding 100 years. - Of an age exceeding 250 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9706.10.00.10Antiques of an age exceeding 100 years. - Of an age exceeding 250 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - FirearmsFree
9706.10.00.90Antiques of an age exceeding 100 years. - Of an age exceeding 250 yearsNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - OtherFree
9706.90.00Antiques of an age exceeding 100 years. - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.Free
9706.90.00.10Antiques of an age exceeding 100 years. - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - FirearmsFree
9706.90.00.90Antiques of an age exceeding 100 years. - OtherNote: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - OtherFree

About HS Chapter 97

Chapter 97 of the Canadian customs tariff covers works of art, antiques. TariffCalc lists 33 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 7.0% (average 1.2%).

27 of 33 items (82%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.

Example calculation

Value for duty (CAD)$10,000
MFN duty (1.2%)$118
GST 5%$506
Total landed (before freight)$10,624

Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.

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Frequently asked questions

What is HS Chapter 97 in the Canadian customs tariff?

Chapter 97 covers works of art, antiques. It contains 33 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 7.0%.

What is the typical duty rate for Chapter 97 imports?

The average MFN rate across Chapter 97 is 1.2%. The majority of items (82%) are duty-free (0%) under MFN. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.

Do free trade agreements apply?

Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.

How do I calculate import duties?

For a CAD $10,000 shipment in this chapter at the average MFN rate (1.2%), duties would be approximately $118, plus 5% GST ($506), for a total of $10,624 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.

Calculate import duties for Chapter 97 products

Get a complete duty, surtax, GST/HST, and provincial tax calculation for any tariff code in this chapter.

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