| 9701 91 00 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 years old, and technical drawings and the like of heading 4906, and hand-painted or hand-decorated manufactured articles) | ImporterExporter | 3 | 2025-11 – 2026-04 |
| 9701 21 00 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years old (excl. technical drawings and the like of heading 4906, and hand-painted or hand-decorated manufactured articles) | Exporter | 1 | 2026-07 – 2026-07 |
| 9701 99 00 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) | Importer | 1 | 2025-08 – 2025-08 |
| 9703 10 00 | Original sculptures and statuary, in any material, over 100 years old | Exporter | 1 | 2025-11 – 2025-11 |
| 9703 90 00 | Original sculptures and statuary, in any material (excl. over 100 years old) | Exporter | 1 | 2025-11 – 2025-11 |
| 9706 10 00 | Antiques, over 250 years old | Importer | 1 | 2025-09 – 2025-09 |
| 9706 90 00 | Antiques, over 100 but at most 250 years old | Importer | 1 | 2025-09 – 2025-09 |