Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

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Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION XXI  

Works of art, collectors ' pieces and antiques
97 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 4907;
  • (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (5907.00.00) except if they may be classified in 9706; or
  • (c) Pearls, natural or cultured, or precious or semi-precious stones (7101 to 7103).
  • 2.- 9701 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 9702, " 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 the artist, but not including any mechanical or photomechanical process.
  • 4. - 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.
  • 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 this Schedule.
  • (B) 9706 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.
    • Additional Notes.
  • 1. -
  • (a) Coins which are legal tender in the country of issue, including such coins in presentation cases, are not covered by 9705.
  • (b) Coins are not covered by 9705 as collections and collectors ' pieces of numismatic interest unless presented as collections or as separate pieces clearly intended for a particular collection.
  • 2. - Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, are not covered by 9705 as collections and collectors ' pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity.


    • 9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF 4906.00.00 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES:
    9701.2 -Of an age exceeding 100 years:  
    9701.21.00 --Paintings, drawings and pastels Free
    9701.22.00 Mosaics Free
    9701.29.00 --Other Free
    9701.9 -Other:  
    9701.91.00 --Paintings, drawings and pastels Free
    9701.92.00 --Mosaics Free
    9701.99.00 --Other Free
    9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS:  
    9702.10.00 -Of an age exceeding 100 years Free
    9702.90.00 -Other Free
    9703 ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL:
    9703.10.00 -Of an age exceeding 100 years Free
    9703.90.00 -Other Free
    9704.00.00 POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF 4907 Free
    9705 COLLECTIONS AND COLLECTORS ' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST:
    9705.10.00 -Collections and collectors ' pieces of archaeological, ethnographic or historical interest Free
    9705.2 -Collections and collectors ' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:  
    9705.21.00 --Human specimens and parts thereof Free
    9705.22.00 --Extinct or endangered species and parts thereof Free
    9705.29.00 --Other Free
    9705.3 -Collections and collectors ' pieces of numismatic interest:  
    9705.31.00 --Of an age exceeding 100 years Free
    9705.39.00 --Other Free
    9706 ANTIQUES OF AN AGE EXCEEDING 100 YEARS:  
    9706.10.00 -Of an age exceeding 250 years Free
    9706.10.00 -Other Free

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