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  2. /TIGIE Tariff Fractions
  3. /9704.00.01

TIGIE Tariff Fraction

9704.00.01

Sellos postales y timbres fiscales de coleccion

Chapter

97 — Objetos de arte o coleccion y antiguedades

Section

XXI — Objetos de arte o coleccion y antiguedades

Duty Rate

Ex.

Unit of Measure

Kg

Industry Context: Works of art, collectors' pieces, and antiques

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.

Applicable Regulations

  • UNESCO Convention — Illicit traffic in cultural property
  • CBP — Import restrictions on cultural property
  • National Stolen Property Act — Illegally exported cultural goods
  • IRS — Valuation rules for art imports and donations

Import Considerations

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

Informational reference only: The information on this page is provided as a general reference. For accurate tariff classification with advanced AI reasoning, use TariffPro.

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Related Resources

Complete Guideguia importar mexico paso a pasoGlossaryvalor en aduanaGlossaryregulaciones no arancelariasGlossarypedimento aduanal

Related Codes

9705.10.019706.10.01

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