Section XXI CN – Works of Art and Antiques
Tariff classification
PL: Sekcja XXI CN – Dzieła sztuki i antyki | DE: Abschnitt XXI KN – Kunstgegenstände und Antiquitäten
Definition
Section XXI covers chapter 97 concerning works of art, collectors' pieces and antiques. Headings include paintings, sculptures, zoological collections, and antiques (over 100 years). These goods often benefit from reduced duty rates (0% on original works of art). Export and import is subject to cultural heritage protection regulations.