CHAPTER 97 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND -DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES            
  - Of an age exceeding 100 years:            
9701 21 00      -- Paintings, drawings and pastels u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9701 22 00      -- Mosaics u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9701 29 00      -- Other u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
9701 91 00      -- Paintings, drawings and pastels u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9701 92 00      -- Mosaics u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9701 99 00      -- Other u Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS            
9702 10 00 - Of an age exceeding 100 years u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9702 90 00 - Other u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL            
9703 10 - Of an age exceeding 100 years:            
9703 10 10      --- Of metal u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 10 20      --- Of stone u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 10 90      --- Other u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 90 - Other:            
9703 90 10      --- Of metal u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 90 20      --- Of stone u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9703 90 90      --- Other u Free 10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9704 POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED , OTHER THAN THOSE OF HEADING 4907            
9704 00 - Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 :            
9704 00 10      --- Used postal stamp kg. Free Free - IGST: 5% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9704 00 20      --- Used or unused first-day covers for philatelists kg. Free Free - IGST: 5% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9704 00 90      --- Other kg. Free  Free - IGST: 5% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9705 COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, **PALEONTOLOGICAL OR NUMISMATIC INTEREST            
9705 10 00 - Collections and collectors' pieces of archaeological, ethnographic or historical interest u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:            
9705 21 00      -- Human specimens and parts thereof u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9705 22 00      -- Extinct or endangered species and parts thereof u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9705 29 00      -- Other u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Collections and collectors' pieces of numismatic interest:            
9705 31 00      -- Of an age exceeding 100 years u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9705 39 00      -- Other u Restricted 10% - IGST: 5%/12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9706 ANTIQUES OF AN AGE EXCEEDING 100 YEARS            
9706 10 00 - Of an age exceeding 250 years u Free  10% - IGST: 12% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9709 90 00 - Other u Free  10% - IGST: 12% UAE: Nil
Australia: 2.0%
SAFTA: 5%
Korea: Nil