Eight chapter 97 tariff codes for art, collectors’ pieces and antiques were withdrawn in the 2022 Harmonised System revision, and SARS Schedule 1 Part 1 no longer carries them. South African import duty on art has not changed — every line in chapter 97 is still free — but the code on the declaration has to be a current one. The most common case: an original painting is 9701.21 if it is more than 100 years old, and 9701.91 if it is not.
Last checked against SARS Schedule 1 Part 1 dated 29 May 2026.
This page maps every withdrawn chapter 97 code to the line that replaced it, based on SARS Schedule 1 Part 1 dated 29 May 2026. Every code in the right-hand column links to its own page with the current duty rate, unit of quantity and check digit.
The one idea behind most of the changes: age
Before 2022, chapter 97 lines were split mostly by medium — paintings here, prints there, sculpture somewhere else. The 2022 revision kept those headings but split most of them again by age. For headings 97.01, 97.02 and 97.03 the dividing line is 100 years. Heading 97.05 is different: it splits first by the kind of collection, and only the numismatic group (9705.31 / 9705.39) is split by age at 100 years. For antiques under 97.06 it is 250 years. Heading 97.06 also excludes goods of headings 97.01 to 97.05: a painting, print, sculpture or collection more than 100 years old is classified in its own heading — a 150-year-old painting is 9701.21, not an antique. Heading 97.06 is for other antiques such as furniture, ceramics and silver.
That matters commercially: the age you declare now decides the tariff line, so it has to be supported by whatever you are using to establish provenance. The duty outcome is the same either way — every line in chapter 97 is free of customs duty — but the code on the declaration has to be right, and import VAT at 15% applies regardless.
Old code to new code
| Withdrawn code | Old description (pre-2022 tariff) | Use instead | What changed |
|---|---|---|---|
| 9701.10 | Original paintings, drawings and pastels | HS 9701.21 — Paintings, drawings and pastels, of an age exceeding 100 years HS 9701.91 — Paintings, drawings and pastels, not of an age exceeding 100 years |
Split by age. Nothing about the medium changed — an oil, a watercolour and a pastel all sit in the same line; what decides it is whether the work is more than 100 years old. |
| 9701.90 | Collages, mosaics and similar decorative plaques | HS 9701.22 — Mosaics, of an age exceeding 100 years HS 9701.92 — Mosaics, not of an age exceeding 100 years HS 9701.29 — Other works of heading 97.01, of an age exceeding 100 years HS 9701.99 — Other works of heading 97.01, not of an age exceeding 100 years |
Before 2022 this one line carried both collages and mosaics. They now separate: mosaics go to 9701.22 (over 100 years) or 9701.92 (otherwise); collages and similar decorative plaques go to the Other lines, 9701.29 or 9701.99. Both pairs split by age. |
| 9702.00 | Original engravings, prints and lithographs | HS 9702.10 — Original engravings, prints and lithographs, of an age exceeding 100 years HS 9702.90 — Original engravings, prints and lithographs, other |
Split by age only. |
| 9703.00 | Original sculptures and statuary, in any material | HS 9703.10 — Original sculptures and statuary, of an age exceeding 100 years HS 9703.90 — Original sculptures and statuary, other |
Split by age only. Material is still irrelevant — bronze, stone, wood and mixed media all sit in the same heading. |
| 9704.10 | Postage or revenue stamps, first-day covers | HS 9704.00 — Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery | Heading 97.04 now carries a single subheading in Schedule 1 Part 1 — 9704.00. Both former lines resolve to it. |
| 9704.90 | Other collectors’ stamps and postal stationery | HS 9704.00 — Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery | Same — collapsed into the single 9704.00 line. |
| 9705.00 | Collections and collectors’ pieces (all types) | HS 9705.10 — Collections and collectors’ pieces of archaeological, ethnographic or historical interest HS 9705.21 — Human specimen and parts thereof HS 9705.22 — Extinct or endangered species and parts thereof HS 9705.29 — Other collections of zoological, botanical, mineralogical, anatomical or paleontological interest HS 9705.31 — Collections and collectors’ pieces of numismatic interest, of an age exceeding 100 years HS 9705.39 — Collections and collectors’ pieces of numismatic interest, other |
The biggest restructure in the chapter. One catch-all line became six, split first by kind of collection and then, for numismatic pieces, by age. Human specimens and endangered species now have their own lines — both carry permit exposure well beyond customs. |
| 9706.00 | Antiques of an age exceeding one hundred years | HS 9706.10 — Antiques of an age exceeding 250 years HS 9706.90 — Antiques of an age exceeding 100 years but not exceeding 250 years |
The threshold moved. Antiques over 250 years are now 9706.10; everything from 100 to 250 years is 9706.90. A piece that was simply “an antique” before now needs its age pinned down to pick the right line. Heading 97.06 does not apply to goods of headings 97.01 to 97.05 — a 150-year-old painting stays in 97.01 (9701.21). This heading is for other antiques such as furniture, ceramics and silver. |
Old descriptions from the pre-2022 tariff; new codes from SARS Schedule 1 Part 1, 29 May 2026.
What this means on a declaration
- Duty does not change. Every line in chapter 97 is free under the General (MFN) rate, and free under the EU/UK, EFTA, SADC, Mercosur and AfCFTA columns. The change is about which code is valid, not what you pay.
- Import VAT still applies at 15% on the added tax value: ((FOB customs value + 10% uplift for non-BLNS origin) + duty) × 15%.
- The first six digits are international. The same change applies on the destination’s import declaration (UK, EU, US) — only the digits beyond the sixth are national.
- Age has to be established before you classify. For 97.01, 97.02 and 97.03 the threshold is 100 years. In 97.05 only the numismatic lines (9705.31 / 9705.39) turn on age; the rest split by kind of collection. For antiques under 97.06 the threshold is 250 years.
- Two of the new 97.05 lines carry permit exposure. 9705.21 (human specimens) and 9705.22 (extinct or endangered species) reach well past customs — CITES and heritage legislation apply.
- Mosaics and collages split. Both sat in the old 9701.90. Mosaics are now 9701.22 (over 100 years) or 9701.92; collages fall to the Other lines, 9701.29 or 9701.99.
How JLog helps
JLog crates, clears and ships art, antiques and collections out of South Africa and into it. That includes DA65 temporary exports for art fairs and exhibitions, where the piece leaves and returns under a SARS permit rather than a permanent export.
- Art packing and crating, Cape Town — museum-standard crates built to the piece
- Fine art customs clearance — classification, SARS submission and DA65 permits
Unsure which line applies — particularly where age or provenance decides it? Send us the details and we will classify the piece before it ships.
Contact JLog: info@jlog.co.za | 021 300 6099
Frequently asked questions
What is the HS code for an original painting in South Africa?
An original painting, drawing or pastel executed entirely by hand is HS 9701.21 if it is of an age exceeding 100 years, and HS 9701.91 if it is not. Both are free of customs duty under SARS Schedule 1 Part 1 dated 2026-05-29.
What is the HS code for a sculpture?
An original sculpture or statuary, in any material, is HS 9703.10 if it is of an age exceeding 100 years, and HS 9703.90 otherwise. Material makes no difference to the classification, and both lines are free of customs duty.
What counts as an antique for customs?
Heading 97.06 covers antiques of an age exceeding one hundred years: HS 9706.10 for an age exceeding 250 years, and HS 9706.90 for the rest, which in practice means 100 to 250 years old. Heading 97.06 does not apply to goods of headings 97.01 to 97.05, so a painting, print, sculpture or collection over 100 years old is classified in its own heading instead. A 150-year-old painting is HS 9701.21, not an antique. Heading 97.06 is for other antiques such as furniture, ceramics and silver.
What is the HS code for a mosaic or a collage?
They are no longer the same line. A mosaic is HS 9701.22 if it is of an age exceeding 100 years and HS 9701.92 otherwise. A collage or similar decorative plaque falls to the other lines of heading 97.01: HS 9701.29 if over 100 years old, HS 9701.99 if not. Before 2022 both sat in the single line 9701.90.
Is there import duty on art in South Africa?
No. Every line in chapter 97 is free under the General (MFN) rate and under the EU/UK, EFTA, SADC, Mercosur and AfCFTA rates in SARS Schedule 1 Part 1 dated 2026-05-29. Import VAT of 15 per cent still applies on the added tax value.
Source: SARS Schedule 1 Part 1, dated 29 May 2026. Last checked 20 September 2026.