TIGIE Tariff Fraction
Grabados y litografias originales
Chapter
97 — Objetos de arte o coleccion y antiguedades
Section
XXI — Objetos de arte o coleccion y antiguedades
Duty Rate
Ex.
Unit of Measure
Pza
Chapter 97 covers works of art, collectors' pieces, and antiques, including paintings, sculptures, engravings, postage stamps, zoological or botanical collections, and antiques over 100 years old. This chapter generally has favorable tariff treatment, with low or zero duties in many countries as an incentive for cultural trade. However, imports are subject to cultural heritage regulations from both the country of origin and destination. In Mexico, INAH (National Institute of Anthropology and History) and INBA (National Institute of Fine Arts) control the entry and exit of cultural goods.
Export certificate from country of origin required
UNESCO compliance for cultural property
Generally low or exempt duties for works of art
Complex customs valuation for unique pieces
Specialized insurance and transport required
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