VAT Annex 4

$Works of Art, Collector's Items and Antiques

Customs tariff             Name of goods

nomenclature code

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 A) Works of art

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5805 - Tapestries made manually according to an original model provided by an artist but in no more than eight copies.

 6304 - Wall fabrics made manually according to an original model provided by an artist but in no more than eight copies.

 9701 - Pictures, paintings, drawings, collages and similar works of art made strictly manually by an artist, except for plans and drawings for architectural, technical, industrial,

            commercial, topographic and similar purposes, manually decorated and hand-made items, theatrical scenery, studio and similar painted backdrops.

 9702 - Original engravings, prints and lithographs created by an artist by immediate reprint in a limited number of copies in black-and-white or colour versions, which are created

            solely by hand and not by any mechanical or photo-technical procedure.

 9703 - Original sculptures and statues made of any material, provided they were entirely made by an artist; cast sculptures up to 8 pieces, provided their production is supervised by the artist

            or their legal representative.

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B) Collector's items

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9704 - Postage stamps, payment stamps or revenue stamps, first-day covers, pre-stamped stationery, postal stamps and similar items,

           franked or unfranked, provided they are neither legal tender nor intended to be used as legal tender.

 9705 - Collections and collector's items of zoological, botanical,

            mineralogical, anatomical, historical, archaeological, paleontological, ethnographical or numismatic interest.

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C) Antiques

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9706 - Items other than works of art or collector's items, provided they are older than 100 years.

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