Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

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 backcloths 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 (headings 7101 to 7103).

2. 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.

3. 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.

4.

(A)

Subject to notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature.

(B)

Heading 9706 does not apply to articles of the preceding headings of this chapter.

5. 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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
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 and similar decorative plaques
97011000	Paintings, drawings and pastels	Free	—
97019000	Other	Free	—
97020000	Original engravings, prints and lithographs	Free	—
97030000	Original sculptures and statuary, in any material	Free	—
97040000	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	Free	—
97050000	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest	Free	—
97060000	Antiques of an age exceeding 100 years	Free	—

CHAPTER 98 COMPLETE INDUSTRIAL PLANT

Note

Commission Regulations (EU) No 113/2010 (5) οf 9 February 2010 and (EC) No 1982/2004 (4) of 18 November 2004 allow the Member States to use a simplified declaration procedure for recording exports and arrivals or dispatches of complete industrial plant in the external and intra-EU trade statistics of the Union. National instructions define the criteria and procedures for this simplification, in the case where the Member State applies the simplification possibility (see the list of competent departments, below).

Member State	Name and address of the competent department
Belgium	Institut des comptes nationaux p/a Banque nationale de Belgique Boulevard de Berlaimont 14 1000 Bruxelles Instituut voor de Nationale Rekeningen p/a Nationale Bank van België de Berlaimontlaan 14 1000 Brussel
Bulgaria	Национална агенция за приходите бул. Дондуков № 52 гр. София, 1000
Czech Republic	Český statistický úřad Na padesátém 3268/81 100 82 Praha 10 – Strašnice
Denmark	SKAT København Told Sluseholmen 8 B 2450 København SV
Germany	Statistisches Bundesamt Gruppe G3 — Außenhandel 65180 Wiesbaden
Estonia	Maksu-ja Tolliamet Narva mnt 9j 15176 Tallinn Statistikaamet Väliskaubandusstatistika talitus Endla 15 15174 Tallinn
Greece	Εθνική Στατιστική Υπηρεσία της Ελλάδας Πειραιώς 46 & Επονιτών 18510 Πειραιάς
Spain	Departamento de Aduanas e Impuestos Especiales Avda. Llano Castellano, 17 28071 Madrid
France	Direction générale des douanes et droits indirects Bureau E/3 (ensembles industriels extracommunautaires) Département des statistiques et des études économiques (ensembles industriels intracommunautaires) 11, rue des Deux Communes 93558 Montreuil Cedex
Italy	Agenzia delle Dogane Direzione Centrale Gestione Tributi e Rapporto con gli Utenti Ufficio per la tariffa doganale, per i dazi e per i regimi dei prodotti agricoli Via Mario Carucci, 71 00143 Roma Istituto Nazionale di Statistica Servizio Commercio con l'Estero Via Cesare Balbo 16 00184 Roma
Ireland	Central Statistics Office Ardee Rd. Rathmines Dublin 6 Office of the Revenue Commissioners Dublin Castle Dublin 2
Cyprus	Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή Kαι Γρηγόρη Αυξεντίου 1096, Λευκωσία Υπηρεσία Φόρου Προστιθέμενης Αξίας Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή Kαι Γρ. Αυξεντίου 1471, Λευκωσία
Latvia	Latvijas Republikas Centrālā statistikas pārvalde, Lāčplēša ielā 1, Rīga, LV-1301 Latvijas Republikas Valsts ieņēmumu dienesta Galvenā muitas pārvalde, Kr. Valdemāra ielā 1a, Rīga, LV-1841
Lithuania	Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos A. Jakšto g.1/25 LT-01105 Vilnius
Luxembourg	Service Central de la Statistique et des Études Économiques Centre administratif Pierre Werner 13, rue Erasme 1468 Luxembourg-Kirchberg
Hungary	Központi Statisztikai Hivatal Külkereskedelem-statisztikai Főosztály 1024, Budapest, Petrezselyem u. 7-9.
Malta	Uffiċċju Nazzjonali ta' I-Istatistika Lascaris. II-Belt. CMR 02
Netherlands	De inspecteur in wiens ambtsgebied belanghebbende woont of is gevestigd
Austria	Zollamt des Bundeslandes, in dem der Anmeldepflichtige seinen Sitz oder Wohnsitz hat or Bundesanstalt Statistik Austria Guglgasse 13 1110 Wien
Poland	Właściwy dyrektor izby celnej
Portugal	Autoridade Tributária e Aduaneira Direcção de Serviços de Tributação Aduaneira Rua da Alfândega, n.o 5 R/C 1149-006 Lisboa Instituto Nacional de Estatística DEE/CII - Departamento de Estatísticas Económicas Serviço de Estatísticas do Comércio Internacional e Produção Industrial Av. António José de Almeida 1000-043 Lisboa
Romania	Institutul Național de Statistică Bd. Libertății 16 RO-București Sector 5
Slovenia	Ministrstvo za finance Carinska uprava Republike Slovenije Generalni carinski urad Šmartinska 55 SI-1523 Ljubljana (za izvoz blaga) Statistični urad Republike Slovenije Vožarski pot 12 SI-1000 Ljubljana (za odpreme in prejeme blaga)
Slovakia	Štatistický úrad SR Odbor štatistiky zahraničného obchodu Miletičova 3 824 67 Bratislava 26 Finančné riaditeľstvo SR Vazovova 2 815 11 Bratislava
Finland	Tullihallitus PL 512 FI-00101 Helsinki Tullstyrelsen PB 512 FI-00101 Helsingfors
Sweden	Tullverket Box 12854 SE-11298 Stockholm Statistiska centralbyrån Box 24300 SE-10451 Stockholm
United Kingdom	Head of Compilation: Operations Statistics and Analysis of Trade Unit HM Revenue and Customs 3rd floor, Alexander House 21 Victoria Avenue Southend-on-Sea SS99 1AA

CN code	Description
	Component parts of complete industrial plant in the framework of external trade (Commission Regulation (EU) No 113/2010 of 9 February 2010) and intra-EU trade (Commission Regulation (EC) No 1982/2004 of 18 November 2004):
9880 XX 00	The commodity code shall be composed as follows: the first four digits shall be 9880, the fifth and the sixth digit shall correspond to the Combined Nomenclature chapter to which the goods of the component part belong, the seventh and the eighth digit shall be 0.

CHAPTER 99 SPECIAL COMBINED NOMENCLATURE CODES

Sub-chapter I Combined-Nomenclature codes for certain specific movements of goods (Import or export)

Additional notes

1. The provisions of this sub-chapter apply only to the movement of goods to which it refers.

Such goods are to be declared in the relevant subheading, if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise, to enable them to be identified.

Member States may, however, choose not to apply the provisions of this sub-chapter, in so far as import duties or other charges are at stake.

2. The provisions of this sub-chapter do not apply to the trading of goods between Member States.

3. Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.

Movements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter.

CN code	Description	Note
Certain goods, as provided for in Regulation (EC) No 1186/2009 (import and export)
99050000	Personal property belonging to natural persons transferring their normal place of residence	(1)
99190000	The following goods, other than those mentioned above:
Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance	(1)
School outfits, educational materials and related household effects	(1)
Coffins containing bodies, funerary urns containing the ashes of deceased persons, and ornamental funerary articles	(1)
Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims	(1)

Sub-chapter II Statistical codes for certain specific movements of goods

Additional notes

1. Commission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements(2) and Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92(3) allow the Member States to use a simplified coding system for some goods in the extra-EU and intra-EU trade statistics.

2. The codes set out in this sub-chapter are subject to the conditions laid down in Regulation (EU) No 113/2010 and Regulation (EC) No 1982/2004.

CN code	Description
9930	Goods delivered to vessels and aircraft
99302400	Goods of CN Chapters 1 to 24
99302700	Goods of CN Chapter 27
99309900	Goods classified elsewhere
9931	Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation
99312400	Goods of CN Chapters 1 to 24
99312700	Goods of CN Chapter 27
99319900	Goods classified elsewhere
99500000	Code used only in trading of goods between Member States for individual transactions whose value is less than € 200 and for reporting residual products in some cases

(1)

At importation, entry under this subheading and the relief from import duties are subject to the conditions laid down in Council Regulation (EC) No 1186/2009.

(2)

OJ L 37, 10.2.2010, p. 1.

(3)

OJ L 343, 19.11.2004, p. 3.

(4)

OJ L 343, 19.11.2004, p. 3.

(5)

OJ L 37, 10.2.2010, p. 1.