Did you know – Articles (other than spirits or wines) produced more than 50 years prior to the date of accounting (the date the goods clear Customs) are duty free?
How do I take advantage of duty free status?
Articles produced more than 50, but less than 100 years ago:
- Annex Code (9989) covers articles (other than an age exceeding 100 years, spirits or wines) produced more than 50 years prior to the date the goods clear Customs.
- You must indicate the year in the description of the goods.
- Articles over 50 years old (up to 100 years old) are to be classified using their regular tariff classification, followed by the use Annex Code 9989 – This will make those goods duty free.
Articles produced more than 100 years ago:
- These articles are considered antiques and tariff (9706.00.00.10) is to be used for antique furniture or tariff (9706.00.00.90) for antiques other than furniture.
- Tariff (9706.00) does not apply to the other articles of chapter 97.
- You must also indicate the year in the description of the goods and they are to be classified in their own tariff of chapter 97. (i.e. original paintings, original sculptures and engravings, collections of minerals, botanicals etc.).
For more information on duty-free treatment for antiques, please contact Pacific Customs Brokers.
Have questions about duty on personal and commercial imports of antiques? Leave them for us in our comments section below or email Ask Your Broker.