日本 · 第 97· 19 条目

§97艺术品、古董

第 XXI 类艺术品、收藏品及古物 · 第 97–99 章（WCO HS）

本章品目（4 位 WCO 统一）

6 个品目

9701手绘油画、素描、拼贴画及类似装饰品→9702原始版画、印制品及石版画→9703原始雕塑品及塑像→9704邮票、印花税票、邮戳、首日封及类似品→9705考古、历史、钱币等收藏品及收藏物件→9706超过一百年的古物→

日本 税号（前 19 条）

本章共 19 条，
HS 编码商品描述首要税率
970121000Paintings, drawings and pastelsFree→
970122000MosaicsFree→
970129000OtherFree→
970191000Paintings, drawings and pastelsFree→
970192000MosaicsFree→
970199000OtherFree→
970210000Of an age exceeding 100 yearsFree→
970290000OtherFree→
970310000Of an age exceeding 100 yearsFree→
970390000OtherFree→
970400000Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07Free→
970510000Collections and collectors' pieces of archaeological, ethnographic or historical interestFree→
970521000Human specimens and parts thereofFree→
970522000Extinct or endangered species and parts thereofFree→
970529000OtherFree→
970531000Of an age exceeding 100 yearsFree→
970539000OtherFree→
970610000Of an age exceeding 250 yearsFree→
970690000OtherFree→