Chapter 97 — Works of art, collectors' pieces and antiques

Nepal Customs Tariff 2026/27 import duty rates and 19 HS code lines for Works of art, collectors' pieces and antiques (Section XXI — Works of art, collectors' pieces and antiques). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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97.01 — Paintings, 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

HS code	Description	Unit	General duty	SAARC duty
9701.21.00	Paintings, drawings and pastels	nos	10%	10%
9701.22.00	Mosaics	nos	10%	10%
9701.29.00	Of an age exceeding 100 years — Other	nos	10%	10%
9701.91.00	Paintings, drawings and pastels	nos	10%	10%
9701.92.00	Mosaics	nos	10%	10%
9701.99.00	Other	—	Not stated	Not stated

97.02 — Original engravings, prints and lithographs

HS code	Description	Unit	General duty	SAARC duty
9702.10.00	Of an age exceeding 100 years	nos	10%	10%
9702.90.00	Other	nos	10%	10%

97.03 — Original sculptures and statuary, in any material

HS code	Description	Unit	General duty	SAARC duty
9703.10.00	Of an age exceeding 100 years	nos	10%	10%
9703.90.00	Other	nos	10%	10%

97.04 — 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 49.07

HS code	Description	Unit	General duty	SAARC duty
9704.00.00	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 49.07.	kg	5%	5%

97.05 — Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest

HS code	Description	Unit	General duty	SAARC duty
9705.10.00	Collections and collectors' pieces of archaeological, ethnographic or historical interest	kg	10%	10%
9705.21.00	Human specimens and parts thereof	kg	10%	10%
9705.22.00	Extinct or endangered species and parts thereof	kg	10%	10%
9705.29.00	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest — Other	kg	10%	10%
9705.31.00	Of an age exceeding 100 years	kg	10%	10%
9705.39.00	Collections and collectors' pieces of numismatic interest — Other	kg	10%	10%

97.06 — Antiques of an age exceeding 100 years

HS code	Description	Unit	General duty	SAARC duty
9706.10.00	Of an age exceeding 250 years	kg	10%	10%
9706.90.00	Other	kg	10%	10%

Chapter 97 legal notes

Notes. 1.- This Chapter does not cover : (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or (c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03). 2.- Heading 97.01 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 97.02, 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 97.03 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 Nomenclature. (B) Heading 97.06 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.

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