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<p>Artworks classified in Chapter 97 of the Harmonised System (Works of art, collectors’
pieces and antiques) are currently eligible for import at zero tariffs under both
the UK Global Tariff and the EU Common External Tariff. This means that businesses
who trade artwork between the UK and EU do not need to comply with Rules of Origin
under the Trade and Cooperation Agreement to export or import under zero tariffs.</p><p>Traders
should refer to the UK Global Tariff: (<a href="https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk"
target="_blank">https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk</a>)</p><p>and
to the EU Common External Tariff: (<a href="https://ec.europa.eu/info/business-economy-euro/trade-non-eu-countries/import-eu_en"
target="_blank">https://ec.europa.eu/info/business-economy-euro/trade-non-eu-countries/import-eu_en</a>)</p><p>
</p><p>If in the future the EU Common External Tariff changed to make artwork subject
to tariffs, artwork produced in the UK would have to comply with Rules of Origin to
export zero tariff to the EU under the Trade and Cooperation Agreement. In that scenario,
UK producers should refer to the full Rules of Origin requirements set out in the
text of the Trade and Cooperation Agreement. Detailed guidance is available on GOV.UK:
<a href="https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu"
target="_blank">https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu</a></p><p>
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