Chapter 97Last updated May 5, 2026

Chapter 97 - Works of art, collectors' pieces and antiques (Sri Lanka Customs 2026)

19 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

19 of 19

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
97.01Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.
9701.21	Paintings, drawings and pastels	u	-	20%	-	-	-	-	2.5%	18%
9701.22	Mosaics	kg	-	20%	-	-	-	-	2.5%	18%
9701.29	Other	kg	-	20%	-	-	-	-	2.5%	18%
9701.91	Paintings, drawings and pastels	u	-	20%	-	-	-	-	2.5%	18%
9701.92	Mosaics	kg	-	20%	-	-	-	-	2.5%	18%
9701.99	Other	kg	-	20%	-	-	-	-	2.5%	18%
97.02Original engravings, prints and lithographs.
9702.10	Of an age exceeding 100 years	u	-	20%	-	-	-	-	2.5%	18%
9702.90	Other	u	-	20%	-	-	-	-	2.5%	18%
97.03Original sculptures and statuary, in any material.
9703.10	Of an age exceeding 100 years	u	-	20%	-	-	-	-	2.5%	18%
9703.90	Other	u	-	20%	-	-	-	-	2.5%	18%
97.04Original sculptures and statuary, in any material.
9704.00	Postage or revenue stamps, stamp- postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.	kg	-	20%	-	-	-	-	2.5%	18%
97.05Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest.
9705.10	Collections and collectors' pieces of archaeological, ethnographic, or historical interest	kg	-	20%	-	-	-	-	2.5%	18%
9705.21	Human specimens and parts thereof	kg	-	20%	-	-	-	-	2.5%	18%
9705.22	Extinct or endangered species and parts thereof	kg	-	20%	-	-	-	-	2.5%	18%
9705.29	Other	kg	-	20%	-	-	-	-	2.5%	18%
9705.31	Of an age exceeding 100 years	kg	-	20%	-	-	-	-	2.5%	18%
9705.39	Other	kg	-	20%	-	-	-	-	2.5%	18%
97.06Antiques of an age exceeding 100 years.
9706.10	Of an age exceeding 250 years	kg	-	20%	-	-	-	-	2.5%	18%
9706.90	Other	kg	-	20%	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 97Last updated May 5, 2026

Chapter 97 - Works of art, collectors' pieces and antiques (Sri Lanka Customs 2026)

19 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

19 of 19

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
97.01Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.
9701.21	Paintings, drawings and pastels	u	-	20%	-	-	-	-	2.5%	18%
9701.22	Mosaics	kg	-	20%	-	-	-	-	2.5%	18%
9701.29	Other	kg	-	20%	-	-	-	-	2.5%	18%
9701.91	Paintings, drawings and pastels	u	-	20%	-	-	-	-	2.5%	18%
9701.92	Mosaics	kg	-	20%	-	-	-	-	2.5%	18%
9701.99	Other	kg	-	20%	-	-	-	-	2.5%	18%
97.02Original engravings, prints and lithographs.
9702.10	Of an age exceeding 100 years	u	-	20%	-	-	-	-	2.5%	18%
9702.90	Other	u	-	20%	-	-	-	-	2.5%	18%
97.03Original sculptures and statuary, in any material.
9703.10	Of an age exceeding 100 years	u	-	20%	-	-	-	-	2.5%	18%
9703.90	Other	u	-	20%	-	-	-	-	2.5%	18%
97.04Original sculptures and statuary, in any material.
9704.00	Postage or revenue stamps, stamp- postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.	kg	-	20%	-	-	-	-	2.5%	18%
97.05Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest.
9705.10	Collections and collectors' pieces of archaeological, ethnographic, or historical interest	kg	-	20%	-	-	-	-	2.5%	18%
9705.21	Human specimens and parts thereof	kg	-	20%	-	-	-	-	2.5%	18%
9705.22	Extinct or endangered species and parts thereof	kg	-	20%	-	-	-	-	2.5%	18%
9705.29	Other	kg	-	20%	-	-	-	-	2.5%	18%
9705.31	Of an age exceeding 100 years	kg	-	20%	-	-	-	-	2.5%	18%
9705.39	Other	kg	-	20%	-	-	-	-	2.5%	18%
97.06Antiques of an age exceeding 100 years.
9706.10	Of an age exceeding 250 years	kg	-	20%	-	-	-	-	2.5%	18%
9706.90	Other	kg	-	20%	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.