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Commodity 9705100036

• Commodity: 9705100036
• Classification: Elements of artistic or historical monuments or archaeological sites which have been dismembered > Other > Other
• Commodity valid from: 28 June 2025
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 8 June 2026
• Date of trade: Change

You are currently using the Northern Ireland Online Tariff

Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into Northern Ireland

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

Import duties

The table below lists the import duties that apply to the import of commodity 9705100036.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 9705 1000 36

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	0.00%		R2658/87
United Kingdom (excluding Northern Ireland) (GB)	Tariff preference	0.00%		D2253/20

Import VAT and excise

• Excise duties are not chargeable on this commodity.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Standard rate	20.00%			03020
Areas subject to VAT or Excise (1400)	Value added tax Additional code: VATR VAT reduced rate 5%	5.00%			03001

EU import controls

Country	Measure type	Conditions	Legal base	Footnotes
All countries (1011)	Import control on seal products	Conditions	R1850/15	CD603
All countries (1011)	Import control - Waste	Conditions	R1157/24	Footnotes
All third countries (1008)	Import control on cultural goods	Conditions	R0880/19	CD962
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4010 Archaeological objects more than 100 years old which are products of excavations and finds on the land or under water, archaeological sites or archaeological collections		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4011 Elements forming an integral part of artistic, historical or religious monuments which have been dismembered, of an age exceeding 100 years		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4013 Archives, and any elements thereof, of any kind or any medium which are more than 50 years old		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4045 Books more than 100 years old, singly or in collections		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4047 Collections, as defined by the Court of Justice in its judgment 252/84, and specimens from zoological, botanical, mineralogical or anatomical collections and collections, as defined by the Court of Justice in its judgment 252/84, of historical, palaeontological, ethnographic or numismatic interest		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		R1210/03
Libya (LY)	Import control	Conditions	R0813/25	TM01021
North Korea (Democratic People’s Republic of Korea) (KP)	Import control on luxury goods	Conditions	R2062/17	Footnotes
Russian Federation (RU)	Import control	Conditions	R0833/14
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4010 Archaeological objects more than 100 years old which are products of excavations and finds on the land or under water, archaeological sites or archaeological collections		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4011 Elements forming an integral part of artistic, historical or religious monuments which have been dismembered, of an age exceeding 100 years		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4013 Archives, and any elements thereof, of any kind or any medium which are more than 50 years old		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4045 Books more than 100 years old, singly or in collections		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4047 Collections, as defined by the Court of Justice in its judgment 252/84, and specimens from zoological, botanical, mineralogical or anatomical collections and collections, as defined by the Court of Justice in its judgment 252/84, of historical, palaeontological, ethnographic or numismatic interest		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4098 Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions		R1332/13
Ukraine (UA)	Import control	Conditions	R0692/14	CD967
Ukraine (UA)	Import control	Conditions	R0263/22	CD860

UK import controls

Country	Measure type	Conditions	Legal base	Footnotes
All countries (1011)	Health and Safety Executive Import Licensing Firearms and Ammunition	Conditions	Firearms Act 1968 (as amended)	PR014
All countries (1011)	Import control - CITES	Conditions	2021 No. 54
All countries (1011)	Import control on seal products	Conditions	2018 No. 1034	Footnotes
All countries (1011)	Import control - waste	Conditions	S.I. 2019/590	Footnotes
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4010 Archaeological objects more than 100 years old which are products of excavations and finds on the land or under water, archaeological sites or archaeological collections		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4011 Elements forming an integral part of artistic, historical or religious monuments which have been dismembered, of an age exceeding 100 years		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4013 Archives, and any elements thereof, of any kind or any medium which are more than 50 years old		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4045 Books more than 100 years old, singly or in collections		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4047 Collections, as defined by the Court of Justice in its judgment 252/84, and specimens from zoological, botanical, mineralogical or anatomical collections and collections, as defined by the Court of Justice in its judgment 252/84, of historical, palaeontological, ethnographic or numismatic interest		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		S.I. 2020/707
Libya (LY)	Import control on restricted goods and technologies	Conditions	2020 No. 1665
North Korea (KP)	Import control on luxury goods	Conditions	S.I. 2019/411
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting is 9705 1000.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	DCMS Export Licence		Conditions	S.I. 2018/1186	PR017
All countries (1011)	Restriction on export		Conditions	R0258/12	EX004
All countries (1011)	Export control		Conditions	2018 No. 30	PR012
All countries (1011)	Export control - CITES		Conditions	2021 No. 54
All countries (1011)	Export control - Waste		Conditions	S.I. 2019/590	Footnotes
All countries (1011)	Export control		Conditions	S.I. 2008/3231	EX001
Belarus (BY)	Restriction on export		Conditions	2022 No. 748	SN030
Belarus (BY)	Export control on restricted goods and technologies		Conditions	S.I. 2019/600	EX006
Iran (IR)	Goods for torture and repression, export restriction		Conditions	S.I. 2019/134	EX009
Libya (LY)	Export control on restricted goods and technologies		Conditions	2020 No. 1665	EX011
Myanmar (Burma) (MM)	Export control on restricted goods and technologies		Conditions	S.I. 2019/136	EX007
North Korea (KP)	Export control on restricted goods and technologies		Conditions	S.I. 2019/411	EX008
Russia (RU)	Restriction on export		Conditions	X0452/22	SN009
Venezuela (VE)	Export control on restricted goods and technologies		Conditions	S.I. 2019/135	EX014
Zimbabwe (ZW)	Export control on restricted goods and technologies		Conditions	S.I. 2019/604	EX015

EU export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All third countries (1008)	Export control - CITES		Conditions	R0966/23	CD371
All third countries (1008) excluding Australia, Canada, Iceland, Japan, Korea, Republic of (South Korea), Liechtenstein, New Zealand, Norway, Russian Federation, Switzerland, United Kingdom (excluding Northern Ireland), United States	Export control		Conditions	R0833/14	CD940
All third countries (1008) excluding United Kingdom (excluding Northern Ireland)	Export control on cultural goods		Conditions	R0116/09	Footnotes
All third countries (1008)	Export control - Waste		Conditions	R1157/24	Footnotes
All third countries (1008) excluding Australia, Belarus, Canada, Iceland, Japan, Korea, Republic of (South Korea), Liechtenstein, New Zealand, Norway, Switzerland, United Kingdom (excluding Northern Ireland), United States	Export control		Conditions	R0765/06	CD943
All third countries (1008)	Restriction on export		Conditions	R0258/12	Footnotes
All third countries (1008)	Export authorization		Conditions	R1332/13	CD589
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4010 Archaeological objects more than 100 years old which are products of excavations and finds on the land or under water, archaeological sites or archaeological collections			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4011 Elements forming an integral part of artistic, historical or religious monuments which have been dismembered, of an age exceeding 100 years			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4013 Archives, and any elements thereof, of any kind or any medium which are more than 50 years old			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4045 Books more than 100 years old, singly or in collections			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4047 Collections, as defined by the Court of Justice in its judgment 252/84, and specimens from zoological, botanical, mineralogical or anatomical collections and collections, as defined by the Court of Justice in its judgment 252/84, of historical, palaeontological, ethnographic or numismatic interest			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions			R1210/03
Central African Republic (CF)	Export control		Conditions	R0224/14	TM01016
Haiti (HT)	Export control		Conditions	R2309/22	TM01018
Libya (LY)	Export control		Conditions	R0813/25	TM01020
North Korea (Democratic People’s Republic of Korea) (KP)	Export control on luxury goods		Conditions	R2062/17	Footnotes
Russian Federation (RU)	Export control		Conditions	R0833/14	CD882
Russian Federation (RU)	Export control on luxury goods		Conditions	R0833/14	CD863
Russian Federation (RU)	Export control		Conditions	R0833/14

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Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for commodity 9705100036

Chapter notes

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 (heading 7101 to 7103).

2. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

3. 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.

4. 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.

5. (A) Subject to Notes 1 to 4 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.

6. 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 and 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 vehicles and aircraft 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 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 racing 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 for, that they are at least thirty years old (for motor vehicles) or at least 50 years old (for aircraft), and that they are no longer in production.

   Replicas and reproductions are excluded, unless they fulfil the above three criteria

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code

Description

TN701

According to 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 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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