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SA Customs Tariff (Schedule 1 Part 1) Print

Section XXI
Works or Art, Collectors' Pieces and Antiques
Chapter 97
Works of Art, Collectors Pieces and Antiques

Notes

1.

This Chapter does not cover the following:

(a)

unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;

(b)

theatrical scenery, studio back-cloths and the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or

(c)

pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).

2.

Heading 97.01 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 heading 97.02, 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.

4.

Heading 97.03 does not apply to mass-produced reproduction 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)

Heading 97.06 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.

Heading CD Description Unit General EU EFTA SADC
9704.00 1 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused (excluding those of heading 49.07) kg free free free free

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