Chapter 97: Works of art, collectors’ piece and antiques
NIL (Not taxable)
5% Tax bracket
12% Tax bracket
1. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than handpainted or handdecorated manufactured articles; collages and similar decorative plaques.
2. 9702 Original engravings, prints and lithographs.
3. 9703 Original sculptures and statuary, in any material.
4. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
5. 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.
6. 9706 Antiques of an age exceeding one hundred years.
18% Tax bracket
28% Tax bracket