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Section XXI — Works of art, collectors' pieces and antiques

Subheading

970191

Paintings, drawings and pastels

Common commodities
Contemporary oil painting on canvasModern watercolor landscapeAcrylic abstract art piecePastel portrait of a womanInk drawing of cityscapeGouache still life compositionCharcoal figure studyPencil sketch of nature sceneLarge acrylic painting of abstract formsWatercolor landscape with mountains

HS codes

CodeDescriptionTaxes
97019100Paintings, drawings and pastelsCustoms TaxCID, PAL, SSCL, VAT