TL;DR — HS codes for art, sculpture and antiques in South Africa
Original works of art classify under Chapter 97 of the SARS Harmonised Tariff Schedule. Hand-executed paintings, drawings and pastels sit at HS 9701; hand-pulled original prints, engravings and lithographs at HS 9702; original sculptures and statuary at HS 9703; postage and revenue stamps at HS 9704; collectors’ pieces (historical, archaeological, numismatic, ethnographic, palaeontological) at HS 9705; and antiques over 100 years old at HS 9706.
The single thing that catches new importers is the line between original and reproduction. A hand-pulled artist’s linocut stays in 9702 at the chapter-97 rate; a giclée print of the same image — even signed and numbered — drops out of Chapter 97 into Chapter 49 (printed matter), with a different rate. Get the classification right on the invoice before the goods ship.
Need help actually shipping the work? Our service hub explains crating, insurance, ATA Carnet and SARS clearance — start here: Shipping art from South Africa →
Chapter 97 at a glance — the six headings
| Heading | What it covers | SA-specific 8-digit lines (where they exist) |
|---|---|---|
| 9701 | Paintings, drawings and pastels, executed entirely by hand; mosaics | 9701.21 (paintings/drawings/pastels >100 years), 9701.22 (mosaics >100 years), 9701.29 (other >100 years), 9701.91 (paintings/drawings/pastels — current), 9701.92 (mosaics — current), 9701.99 (other — current) |
| 9702 | Original engravings, prints and lithographs (hand-pulled — excludes giclée and offset reproductions) | 9702.10 (>100 years), 9702.90 (other) |
| 9703 | Original sculptures and statuary, in any material | 9703.10 (>100 years), 9703.90 (other) |
| 9704 | Postage or revenue stamps, stamp postmarks, first-day covers, postal stationery | 9704.00 (single line) |
| 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest | 9705.10 (zoological/botanical), 9705.21 (human specimen), 9705.22 (extinct or endangered species), 9705.29 (other), 9705.31 (>100 years archaeological/palaeontological), 9705.39 (other) |
| 9706 | Antiques of an age exceeding 100 years | 9706.10 (>250 years), 9706.90 (100–250 years) |
Source: SARS Schedule No. 1, Part 1, Chapter 97 (post-WCO 2022 numbering). Verify the current 8-digit line at shipment — the SARS tariff book is updated periodically.
Duty and VAT on art imports into South Africa
Most genuine original works under Chapter 97 enter South Africa at 0% customs duty. Verified from the SARS Schedule for HS 9701, 9702, 9703, 9704, 9705 and 9706 — the headline customs-duty rate is free.
Import VAT applies at the standard 15% rate, calculated on the CIF (Cost, Insurance, Freight) value of the goods plus the standard 10% notional uplift. A VAT-registered importer (e.g. a commercial gallery) can claim the VAT back as input VAT on its next VAT201 return. A private collector cannot reclaim — the VAT is absorbed into the cost of the work.
Where importers get caught is the “original vs reproduction” line:
- A hand-pulled signed linocut → HS 9702 → 0% duty + 15% VAT.
- A signed and numbered giclée of the same image → not Chapter 97. It classifies under Chapter 49 (printed matter) and carries duty — typically Chapter 49 lines are not free.
- A “hand-finished” reproduction where the artist added brushwork to a printed base → grey zone. SARS Customs leans on the dealer’s invoice description and the certificate of authenticity. Get the production-method wording right on the invoice before goods ship.
For antiques, the threshold is documentary: an item that is genuinely over 100 years old sits in 9706 at 0% duty; an item that’s “antique-style” but not actually 100+ years old does not. SARS Customs will ask for provenance evidence on high-value 9706 imports.
Duty & VAT rates verified May 2026 against the SARS customs tariff (Schedule 1) and the VAT Act. Rates change periodically — confirm the current position with SARS before relying on these figures for a shipment.
Related JLog services
- SA art trade statistics → — UN Comtrade data on annual SA art exports, imports and top partner countries (2019–2024).
- Shipping art from South Africa → — full service hub: gallery and collector logistics, climate-controlled crating, SAHRA permits, international art-segment freight, the Investec Cape Town Art Fair operating playbook.
- Crating & packing for fragile works → — custom timber crates, museum-grade interior packing, humidity strips, shock indicators.
- Temporary art-fair imports & ATA Carnet → — the standard solution for inbound art-fair exhibits and outbound gallery exhibitions returning to South Africa.
Frequently Asked Questions
What is the HS code for paintings?
Original paintings, drawings and pastels — executed entirely by hand — classify under HS heading 9701. At the 8-digit level, current works route to 9701.91 (paintings/drawings/pastels) or 9701.92 (mosaics); works over 100 years old route to 9701.21 / 9701.22 / 9701.29. The customs-duty rate on the chapter-97 6-digit line is 0% (free), plus 15% import VAT.
Do you pay import duty on art in South Africa?
Generally no — most Chapter 97 originals (paintings 9701, prints 9702, sculptures 9703, stamps 9704, collectors’ pieces 9705, antiques 9706) enter South Africa at 0% customs duty per the SARS Schedule. Import VAT at 15% does apply on the CIF value plus the 10% notional uplift. A VAT-registered commercial gallery reclaims the VAT as input VAT; a private collector absorbs it.
What’s the HS code for antiques?
Antiques of an age exceeding 100 years classify under HS heading 9706 — split at the 8-digit level into 9706.10 (items over 250 years old) and 9706.90 (items between 100 and 250 years old). Both lines carry 0% customs duty and 15% import VAT. SARS Customs may request provenance evidence on high-value 9706 imports.
How are original prints classified vs reproductions?
Original prints, engravings and lithographs hand-pulled from a plate the artist created sit in HS 9702 (0% duty, 15% VAT). Mechanical reproductions — giclées, offset lithographs, digital prints — fall out of Chapter 97 and into Chapter 49 (printed matter), with a different duty profile. The qualifying production methods are linocut, woodcut, etching, drypoint, mezzotint, hand-pulled lithograph, and hand-cut screen-print. The invoice description must reflect the production method.
What about sculptures?
Original sculptures and statuary, in any material, classify under HS heading 9703. At the 8-digit level, current works are 9703.90 and works over 100 years old are 9703.10. 0% duty, 15% VAT.
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Last verified against the SARS Schedule No. 1, Part 1, Chapter 97 — May 2026. The SARS tariff book is updated periodically; confirm the current 8-digit line at shipment via your clearing agent.
No HS codes found for this category.