What Every Member of the 

Trade Community Should Know About: 

Works of Art, 

Collector’s Pieces, 

Antiques, and 

Other Cultural 

Property 

AN INFORMED COMPLIANCE PUBLICATION 

REVISED MAY 2006 
Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued February 2001 

Revised May 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is an aid to 

prospective importers as to the admissibility of and duty status of various artworks. Works of 

Art, Collector’s Pieces, Antiques, and Other Cultural Property will aid in the importation of 

these rigorously defined articles. We sincerely hope that this material, together with seminars 

and increased access to rulings of U.S. Customs and Border Protection, will help the trade 

community to improve voluntary compliance with customs laws and to understand the relevant 

administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell , 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

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INTRODUCTION..........................................................................................7

PAINTINGS, DRAWINGS, PASTELS, COLLAGES AND SIMILAR 

DECORATIVE PLAQUES ...........................................................................7

ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS .......................8

ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL ...........9

EXCLUSIONS: ........................................................................................................... 10

Importer Responsibilities under Headings 9702 or 9703............................................ 12

PHILATELIC AND NUMISMATIC MATERIAL AND COLLECTIONS ......12

Collections.................................................................................................................. 13

ANTIQUES.................................................................................................14

SPECIAL RULES FOR PROTECTED CULTURAL PROPERTY .............14

The Pre-Columbian Monumental Act ......................................................................... 14

The UNESCO Convention and U. S. Implementation ................................................ 15

Other Stolen or Smuggled Property ........................................................................... 19

Other Antiques and Works of Art Restrictions ............................................................ 20

CHAPTER 97 HARMONIZED TARIFF SCHEDULE OF THE UNITED 

STATES (2006)..........................................................................................23

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES................................... 23

Notes .................................................................................................................................... 23 

ADDITIONAL INFORMATION...................................................................26

The Internet................................................................................................................ 26

Customs Regulations ................................................................................................. 26

Customs Bulletin ........................................................................................................ 26

Importing Into the United States................................................................................. 27

Informed Compliance Publications............................................................................. 27

Value Publications...................................................................................................... 28

“Your Comments are Important”................................................................................. 29

 

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INTRODUCTION 

 This Informed Compliance Publication discusses the requirements that apply to 

importations of works of art and other cultural property. In addition to the normal rules 

that apply to all importations, there are special rules that apply to certain types of 

cultural property because of international agreements, treaties, or requirements set forth 

in Customs and Border Protection (CBP) law and in the Harmonized Tariff Schedule of 

the United States (HTSUS). 

 Classification of merchandise under the HTSUS is in accordance with the 

General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be 

determined according to the terms of the headings and any relative section or chapter 

notes. 

 Most works of art, collector’s pieces, antiques, and cultural property will be 

classified under the provisions of Chapter 97 of the HTSUS. However, Chapter 97 does 

not include: 

♦ Unused postage or revenue stamps, postal stationery (stamped paper) 

or the like, of current or new issue in the country to which they are 

destined (chapter 49); 

♦ Theatrical scenery, studio backdrops or the like, of painted canvas 

(heading 5907) except if they may be classified in heading 9706; or 

♦ Pearls, natural or cultured, or precious or semiprecious stones 

(headings 7101 to 7103). 

PAINTINGS, DRAWINGS, PASTELS, COLLAGES AND SIMILAR 

DECORATIVE PLAQUES 

 Although original works of art such as paintings, drawings, pastels, collages and 

similar decorative plaques must be declared to CBP, most of these articles are entitled 

to enter the Customs territory of the United States duty-free under the provisions of 

heading 9701. 

In order to qualify under this heading, a painting, drawing, or pastel (whether 

ancient or modern) must be executed entirely by hand. However, hand drawn plans 

and drawings for architectural, engineering, industrial, commercial, topographical or 

similar provisions do not fall under this heading, but rather under heading 4906. Articles 

imported under heading 4906 are duty free if from a column 1 country, but are subject to 

a 25% ad valorem duty if imported from a column 2 country.1 Heading 9701 does not 1

 

1 At the time of issuance of this publication, only products of the following countries were subject to column 2 duty 

rates: Cuba, Laos and North Korea. However, this list is subject to change. In addition, temporary trade sanctions 

or restrictions may be in effect for products of other countries from time to time. 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

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apply to hand-painted or hand-decorated manufactured articles such as wall coverings 

consisting of hand-painted woven fabrics, holiday souvenirs, boxes and caskets, 

ceramic wares (plates, dishes, vases, etc.). These articles are usually classifiable 

under their own appropriate headings and are subject to duty at the rate of the 

manufactured article. 

The heading 9701 provisions apply to the works of art whether they are framed 

or unframed. Frames around paintings, drawings, pastels, collages or similar 

decorative plaques, are classified with those articles, provided they are of a kind and of 

a value normal to those articles. Frames which are not of a kind or of a value normal to 

the articles are classified separately and may be subject to different rates of duty. 

 The heading 9701 provisions do not apply to theatrical scenery or studio 

backdrops of painted canvas. These items are classified under heading 5907, unless 

they qualify as antiques over 100 years old, in which case they are classified under 

heading 9706. 

 Collages and similar decorative plaques, consisting of bits and pieces of various 

materials, assembled so as to form a picture, design or motif and glued or otherwise 

mounted on a backing of wood, paper, textile or other material, are classified under 

subheading 9701.90.00. The backing may be plain, hand painted or imprinted. 

Collages range in quality from inexpensive mass-produced souvenirs to articles 

requiring a high degree of craftsmanship. Since there is no artist or originality 

requirement, the key to this provision is that the article must consist of bits and pieces (a 

single piece of material is excluded) forming a picture, design or motif and be mounted. 

See HQ 958591, dated April 5, 1996 (seashell plaque); HQ 957621, dated July 12, 1995 

(nautical wall display plaque); HQ 958360, dated October 13, 1995 (skiing memorabilia 

shadow box). 

ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 

 Original engravings, prints and lithographs (whether ancient or modern) are 

classified under subheading 9702.00.00. The expression “original engravings, prints 

and lithographs” means impressions produced directly, in black and white or in color, of 

one or of several plates wholly executed by hand by the artist, irrespective of the 

process or of the material employed by him, but excluding any mechanical or 

photomechanical process. Original impressions remain in this heading even if they 

have been retouched. The key for this provision is that the plates (or stones) must be 

executed entirely by hand by the artist. From the plates (or stones) numerous prints 

can be produced which would all be included under subheading 9702.00.0000. The 

prints are usually signed and numbered, although this is not a requirement. Thus, an 

original print might be marked “Dali, 1/75.” This would be the first of 75 prints created 

from the original plates (or stones). All 75 would be classified under subheading 

9702.00.0000. 

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 It is often difficult to distinguish the original article from a copy, fake or 

reproduction, but the relatively small number of impressions and the quality of the paper 

may be useful guides in determining originals. On the other hand, evidence of the use 

of half-tone screens (in photogravure and heliogravure) and, very often, the absence of 

the mark left on the paper by the plate, may indicate a copy or reproduction. 

This classification applies whether the engravings, prints or lithographs are 

framed or unframed. As in heading 9701, frames around original engravings, prints and 

lithographs, are classified with those articles, provided they are of a kind and of a value 

normal to those articles. Frames that are not of a kind or of a value normal to the 

articles are classified separately and may be subject to different rates of duty. 

ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 

Heading 9703 covers ancient or modern original sculptures and statuary in any 

material. In the following section we discuss which items are included, what the term 

“original” means, whether there are limits on how many copies can be made, and 

whether the sculptures must be created by an artist. 

Sculptures may be in any material (stone, reconstituted stone, terra-cotta, wood, 

ivory, metal, wax, etc.), in the round, in relief or in intaglio (statues, busts, figurines, 

groups, representations of animals, etc., including reliefs for architectural purposes). 

These works may be reproduced by various processes including the following: 

♦ The artist carving the work directly from hard materials, or 

♦ The artist modeling soft materials into figures, which are then cast in 

bronze or plaster, or are fired or otherwise hardened or reproduced by 

the artist in marble or other hard materials. 

In the latter process, the artist usually proceeds on the following lines: 

He begins by roughing out his idea as a model, also known as a maquette, 

(usually on a reduced scale) in clay or other plastic material; with this as a basis, he 

then models a “clay form.” This “clay form” is seldom sold, but is usually destroyed after 

it has served for molding a very limited number of copies decided in advance by the 

artist, or it is placed in a museum for study purposes. These reproductions include, 

firstly, the “plaster model” produced directly from the “clay form.” This “plaster model” is 

used either as a model for the execution of the work in stone or wood, or for preparing 

molds for casting in metal or wax. 

These two methods, casting (bronze) or carving (marble), are only two of several 

processes that can be used. Previously it was implied in the Explanatory Notes that 

these were the only two processes used. Although these are the most used, they are 

only two of many. 

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The same sculpture may be reproduced as two or three “copies” in marble, 

wood, wax, bronze, etc., and a few in terra cotta or in plaster. Not only the preliminary 

model, but also the “clay form,” the “plaster model” and these “copies” constitute original 

works of the artist; the copies are in fact never quite identical as the artist has 

intervened at each stage with additional modeling, corrections to casts, and for the 

patina imparted to each article. Only rarely does the total number of replicas exceed 

twelve. 

The heading therefore covers not only the original models made by the sculptor 

but also copies and reproductions of those models made by the second process 

described above, whether these are made by the sculptor himself or by another artist. 

Additional U.S. Note 1 to Chapter 97 states that: 

Heading 9703 covers not only original sculpture made by the 

sculptor, but also the first 12 castings, replicas or reproductions 

made from a sculptor’s original work or model, by the sculptor 

himself or by another artist, with or without a change in scale and 

whether or not the sculptor is alive at the time the castings, replicas 

or reproductions are completed. 

The term “original” has been judicially defined as original in design, conception 

and execution, as distinguished from the works of skilled craftsmen that are 

representative of the decorative or industrial arts. 

The standard used in determining whether a creator of a work is a professional 

sculptor rather than a skilled craftsman is that he be a graduate of a course in sculpture 

at a recognized school of art (free fine art, not industrial art) or that he be recognized in 

art circles as a professional sculptor by the acceptance of his work in public exhibitions 

limited to the free fine arts. Thus, one who has not received the formal education may 

nevertheless be recognized as a professional sculptor by the merit of his publicly 

exhibited works. 

The limit of sculptures that we allow under heading 9703 in an edition is 12. The 

reason 12 is used (previously 10) is that fine art is normally very limited. If an artist 

such as Edgar Degas creates 15 of a particular sculpture only the first 12 or cast 

numbers 1 through 12 will be allowed in duty free. When an artist such as Salvadore 

Dali produces more than 50 in an edition, it is no longer fine art and none will be allowed 

duty free. 

EXCLUSIONS: 

Note 3 to Chapter 97, HTSUS, states that: 

Heading 9703 does not apply to mass-produced reproductions or 

works of conventional craftsmanship of a commercial 

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character, even if these articles are designed or created by 

artists. 

The Explanatory Notes to heading 9703 explain that several items are excluded 

from this heading, even if they are designed or created by artists: 

♦ Ornamental sculptures of a commercial character 

♦ Articles of personal adornment and other works of conventional 

craftsmanship of a commercial character (ornaments, religious effigies, 

etc.) 

♦ Mass produced reproductions in plaster, staff, cement, paper maché, 

etc.

Thus, if a professional artist produces a piece of jewelry (wearable) that is 

unique, it is not allowed under heading 9703, HTSUS, as it is a functional object. The 

same holds true for furniture such as the tables and chairs created by Diego Giacometti, 

a recognized professional artist. They are functional and useable as furniture and not 

within the guidelines of heading 9703, HTSUS. They can also be considered 

ornamental sculptures of a commercial character. Please see HQ 963158, dated 

January 14, 2000, which specifically discusses functional sculptures created by Diego 

Giacometti. 

The following Headquarters rulings also concern functional objects: 

 HQ 955753, dated May 20, 1994 concerned woven straw baskets. After discussing 

the requirements of original sculptures, heading 9703, HTSUS, was excluded as the 

baskets were considered works of conventional craftsmanship of a commercial 

character. 

 HQ 956267, dated September 19, 1994 concerned “artistic wood turnings” such as 

wall hangings, boxes and perfume containers. Since no proof was provided 

establishing the items as original and created by a professional sculptor, and since 

they were works of conventional craftsmanship of a commercial nature, heading 

9703, HTSUS, was not applicable. 

 HQ 956544, dated October 19, 1994, concerned boxes covered with hand made art 

paper. Since the boxes were works of the decorative arts rather than the free fine 

arts and were functional (articles of utility), heading 9703, HTSUS was denied. 

 HQ 089094, dated August 2, 1991, concerned a steamed-bent cedar box, 

hand-painted drum, and a Whaler's hat constructed of woven grass, bark and root. 

Since the three articles were all functional and considered works of the decorative 

arts rather than free fine arts (works of conventional craftsmanship of a commercial 

character), heading 9703, HTSUS was not applicable. 

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Importer Responsibilities under Headings 9702 or 9703 

An importer of merchandise under headings 9702 or 9703, HTSUS, should take 

care to include the following information as required in 19 CFR §10.48 which provides 

as follows: 

§10.48 Engravings, sculptures, etc. 

(a) Invoices covering works of art claimed to be free of duty under subheadings 

9702.00.00 and 9703.00.00, HTSUS, shall show whether they are originals, replicas, 

reproductions, or copies, and also the name of the artist who produced them, unless 

upon examination the CBP officer is satisfied that such statement is not necessary to a 

proper determination of the facts. 

(b) The following evidence shall be filed in connection with the entry: A 

declaration in the following form by the artist who produced the article, or by the 

seller, shipper or importer, showing whether it is original, or in the case of the 

sculpture, the original work or model, or one of the first twelve castings, replicas, 

or reproductions made from the original work or model; and in the case of 

etchings, engravings, woodcuts, lithographs, or prints made by other 

hand-transfer processes, that they were printed by hand from hand-etched, 

hand-drawn, or hand engraved plates, stones, or blocks: 

I, ____ do hereby declare that I am the producer, seller, shipper or 

importer of certain works of art, namely covered by the annexed 

invoice dated; that any sculptures or statuary included in that 

invoice are the original works or models or one of the first twelve 

castings, replicas, or reproductions made form the sculptor's 

original work or model; and that any etchings, engravings, 

woodcuts, lithographs, or prints made by other hand-transfer 

processes included in that invoice were printed by hand from 

hand-etched, hand-drawn, or hand-engraved plates, stones, or 

blocks. 

In certain instances, the port director may waive the declaration requirement set 

forth in paragraph (b) of this section. An importer should check with the import 

specialist at the port of entry for specific entry requirements. 

PHILATELIC AND NUMISMATIC MATERIAL AND COLLECTIONS 

 Philatelic items such as postage or revenue stamps, stamp-postmarks, first-day 

covers, postal stationery (stamped paper) and the like are classified under heading 

9704 if they are used or if they are unused and are not of current or new issue in the 

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country to which they are destined. Albums containing collections of such articles are 

treated as forming part of the collections, provided they are of a value normal to the 

collection. 

However, unused postage, revenue or similar stamps of current or new issue in 

the country to which they are destined are classified under subheading 4907.00.00, and 

are duty free only if imported from a column 1 country. Maximum cards and first-day 

covers not bearing postage stamps are classified under heading 4817 or Chapter 49, 

respectively. Trading stamps or savings stamps given by merchants to customers and 

redeemable for gifts or rebates on purchases are classified under heading 4911. 

 Numismatic (coin and money) collections and collector’s pieces are classified 

under heading 9705 with other types of collections (see below). For statistical 

purposes, gold coins are classified under the provisions of subheading 9705.00.00.30, 

while other coins are classified under subheading 9705.00.00.60. Coins that are so 

battered or bent that they are clearly fit only for re-melting are generally classified in the 

headings for scrap and waste metal. Coins that are legal tender in the country of issue 

fall in heading 7118. If they are in current circulation and are being imported for 

monetary purposes, they are admitted without formal entry but may be subject to 

currency and monetary instrument reporting requirements if an amount exceeding 

$10,000 on any one occasion is brought into the U.S. Coins or medals mounted as 

jewelry are classified in Chapter 71 or heading 9706. 

 Goods produced as a commercial undertaking to commemorate, celebrate, 

illustrate or depict an event or any other matter, whether or not production is limited in 

quantity or circulation, do not fall under heading 9705 as collections or collectors’ 

pieces of historical or numismatic interest unless the goods themselves have 

subsequently attained that interest by reason of their age or rarity. 

Collections 

 In addition to collections and collector’s pieces of numismatic interest, collections 

and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, 

archeological, palaeontological, or ethnographic interest are also classified under 

heading 9705, specifically subheading 9705.00.00.90. This subheading includes, for 

example: 

♦ Articles being the material remains of human activity suitable for the 

study of the activities of earlier generations, such as: mummies, 

sarcophagi, weapons, objects of worship, articles of apparel, articles 

which have belonged to famous persons. 

♦ Articles having a bearing on the study of the activities, manners, 

customs and characteristics of contemporary primitive peoples, for 

example, tools, weapons or objects of worship, 

♦ Geological specimens for the study of fossils (extinct organisms which 

have left their remains or imprints in geological strata), whether animal 

or vegetable. 

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ANTIQUES 

 

 Antiques are classified under heading 9706. In order to qualify as an antique for 

CBP purposes, the article must be over 100 years of age at the time of importation. 

Whenever an article is entered for sale under heading 9706, and later determined to be 

not over 100 years of age, a duty of 6.6 percent ad valorem for articles subject to 

column 1-general treatment, free of duty for goods originating in the territory of Canada 

or a duty of 25 percent ad valorem for articles subject to column 2 treatment will be 

assessed in addition to any other duty or penalty imposed on that article under the tariff 

schedule. Normally, theatrical scenery, studio backdrops or the like, of painted canvas 

must be classified under heading 5907, not chapter 97. However, if such items are over 

100 years old, they are classifiable under this provision. Articles, such as original 

paintings (9701), engravings (9702) or sculptures (9703), and stamps or collections 

(9704 and 9705) which are classifiable under the other provisions of chapter 97, and 

articles such as pearls (7101) and precious or semi-precious stones (7103) are not 

classifiable under heading 9706, even if over 100 years old. 

 Provided they retain their original character, the heading includes antique articles 

that have been repaired or restored. For example, the heading includes antique 

furniture incorporating parts of modern manufacture. However, if the essential 

character is changed, or more than 50% of the item has been repaired or restored, the 

item is no longer considered an antique and is subject to duty. 

SPECIAL RULES FOR PROTECTED CULTURAL PROPERTY 

 

 A violation of a foreign export control law is not in and of itself grounds for CBP 

action. To qualify for protection as cultural property, an imported item must generally 

fall under one of the Acts listed below. Of course, if a violation of US law occurs, the 

articles may be subject to seizure and forfeiture under U.S. law regardless of foreign 

law. 

The Pre-Columbian Monumental Act 

 

The Pre-Columbian Monumental, Architectural Sculpture or Murals Act of 1972

(“Pre-Columbian Monumental Act”), 19 USC §§2091-2095 and the implementing 

regulations at 19 CFR §§12.105-12.109 govern the importation of stone carvings and 

wall art that: 

♦ are the product of a pre-Columbian Indian culture of one of the following 

countries: Belize, Bolivia, Columbia, Costa Rica, Dominican Republic, Ecuador, 

El Salvador, Guatemala, Honduras, Mexico, Panama, Peru, or Venezuela, AND 

♦ are pre-Columbian monumental or architectural sculptures or murals including: 

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 stone monuments such as altars and altar bases, archways, ball court 

markers, basins, calendars, and calendrical markers, columns, 

monoliths, obelisks, statues, stelae, sarcophagi, thrones, zoomorphs; 

 architectural structures such as aqueducts, ball courts, buildings, 

bridges, causeways, courts, doorways (including lintels and jambs), 

forts, observatories, plazas, platforms, facades, reservoirs, retaining 

walls, roadways, shrines, temples, tombs, walls, walkways, wells; 

 architectural masks, decorated capstones, decorative beams of wood, 

frescoes, friezes, glyphs, graffiti, mosaics, moldings, or any other 

carving or decoration which had been part of or affixed to any 

monument or architectural structure, including cave paintings or 

designs; or 

 any fragment or part of any stone carving or wall art listed in the 

preceding subparagraphs. 

 If entry into the CBP territory of the United States is sought for any articles listed 

above, the importer will be required to file one of the following with the port director of 

CBP at the time of making entry: 

♦ A certificate, issued by the Government of the country of origin of such 

sculpture or mural, in a form acceptable to the Secretary of the Treasury, 

certifying that such exportation was not in violation of the laws of that country; 

or 

♦ Satisfactory evidence that such sculpture or mural was exported from the 

country of origin on or before June 1, 1973; or 

♦ Satisfactory evidence that such sculpture or mural is not an article subject to 

the Pre-Columbian Monumental Act and regulations. 

If the required certificate or evidence is not presented to CBP, the articles may be 

detained for 90 days (or longer, if authorized by CBP) to allow the importer to obtain the 

required documentation. If the certificate or evidence is not presented in the required 

time period, the articles may be seized and forfeited. For purposes of this law, the term 

“country of origin,” as applied to any pre-Columbian monumental or architectural 

sculpture or mural, means the country where the sculpture or mural was first 

discovered. 

The UNESCO Convention and U. S. Implementation 

 The 1970 UNESCO Convention on the Means of Prohibiting and Preventing the 

Illicit Import, Export, and Transfer of Ownership of Cultural Property (“UNESCO 

Convention”), has been implemented in the United States by enactment of the 

Convention on Cultural Property Implementation Act (“Cultural Property Act”), 19 USC 

§§ 2601-2613, and the adoption of regulations at 19 CFR §§ 12.104-12.104i. Under the 

Cultural Property Act, the United States may enter into a bilateral agreement with 

another nation that has ratified, accepted, or acceded to the 1970 UNESCO Convention 

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(a “State Party”) or multilateral agreements with other nations to restrict the importation 

of archeological or ethnological materials that are in jeopardy of pillage. 

Under the Cultural Property Act and regulations, no archaeological or 

ethnological material designated pursuant to 19 USC §2604 and listed in 19 CFR 

§12.104g, that is exported (whether or not such exportation is to the U.S.) from the 

State Party after the designation of such material under 19 USC §2604 may be 

imported into the U.S. unless the State Party issues a certificate or other documentation 

which certifies that such exportation was not in violation of the laws of the State Party. 

The designations may be pursuant to a bilateral or multi-lateral agreement or because 

of emergency action. 

As of the date of publication, the U.S. had entered into agreements with State 

Parties imposing import restrictions on the designated cultural property listed in 19 CFR 

§12.104g and reproduced below: 

State Party Designated Cultural Property TD Number 

Bolivia Archaeological and ethnological 

material 

TD 01-86 

Effective 12/07/01 

Cambodia Khmer stone archaeological material 

from Cambodia 

TD 99-88 extended 

by CBP 03-28 

Effective 12/02/99 

Colombia Archaeological Materials and Artifacts 

(1500 B.C. – A.D. 1530) and 

Ecclesiastical Ethnological Materials 

(A.D. 1530 – 1830) 

CBP Dec. 06-09, 

Effective 

 3/17/2006 

Cyprus Archaeological material of preClassical and Classic periods ranging 

approximately from the 8th millennium 

B.C. to 330 A.D. 

TD 02-37 

Effective 

 07/19/02 

El Salvador Archaeological material representing 

Prehispanic cultures of El Salvador 

TD 95-20 extended 

by CBP 05-10 

Effective 03/08/95 

Guatemala Archaeological material from sites in 

the Peten lowlands of Guatemala, and 

related pre-Columbian material from 

the highlands and the southern coast 

of Guatemala 

TD 91-34 

Extended by 

TD 02-56 

Effective 04/15/91 

Italy Archaeological material of preClassical, Classical, and Imperial 

Roman periods ranging approximately 

from the 9

TD 01-06 

Effective 01/23/01 

Extended by th century BC to the 4th CBP 06-01 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

century AD 

Mali Archaeological material from the Niger 

River Valley Region, Mali, and the 

Bandiagara Escarpment (Cliff) forming 

part of the remains of the sub-Sahara 

culture 

TD 97-80 

Extended by 

TD 02-55 

Effective 09/19/97 

Nicaragua Archaeological material of preColumbian cultures ranging 

approximately from 8000 BC to 1500 

AD 

TD 00-75 

Effective 10/26/00 

Extended by 

CBP-05-33 

Peru Archaeological artifacts and 

ethnological material from Peru 

TD 97-50 

Extended by 

TD 02-30 

Effective 06/11/97 

Honduras Archaeological artifacts ranging 

approximately from 1200 BC to 1500 

AD 

CBP 04-08 

Effective 03/16/04 

 In addition, the following emergency actions imposing import restrictions had 

been imposed on the described cultural property of State Parties listed in 19 CFR 

§12.104g and reproduced below: 

State Party Cultural Property TD No. 

Cyprus Byzantine ecclesiastical and ritual 

ethnological materials from Cyprus 

TD 99-35 extended 

by 

CBP 03-25 

Effective 04/12/99 

 In addition, no article of cultural property which was documented as being part 

of the inventory of a museum or religious or secular public monument or similar 

institution in any State Party which was stolen from such museum, monument, or 

institution after April 12, 1983, or after the date of entry into force of the UNESCO 

Convention for the State Party, whichever date is later, may be imported into the U.S. 

The term, archaeological or ethnological material means-- 

♦ Any object of archaeological interest. However, no object may be considered 

to be an object of archaeological interest unless such object-- 

 Is of cultural significance; 

 Is at least 250 years old; and 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

 Was normally discovered as a result of scientific excavation, 

clandestine or accidental digging, or exploration on land or under 

water; or in addition to the previous paragraphs; 

 Meets such standards as are generally acceptable as archaeological 

such as, but not limited to, artifacts, buildings, parts of buildings, or 

decorative elements, without regard to whether the particular objects 

are discovered by exploration or excavation; 

♦ Any object of ethnological interest. However, no object may be considered to 

be an object of ethnological interest unless the object-- 

 Is the product of a tribal or nonindustrial society, and 

 Is important to the cultural heritage of a people because of its 

distinctive characteristics, comparative rarity, or its contribution to the 

knowledge of the origins, development or history of that people; 

♦ Any fragment or part of any object referred to in paragraphs (1) or (2) above that 

was first discovered within, and is subject to export control by the State Party. 

The term cultural property includes the following categories, whether or not any 

such article is specifically designated by any State Party: 

 Rare collections and specimens of fauna, flora, minerals and anatomy, and 

objects of palaeontological interest; 

 Property relating to history, including the history of science and technology 

and military and social history, to the life of national leaders, thinkers, 

scientists and artists and to events of national importance; 

 Products of archaeological excavations (including regular and clandestine) or 

of archaeological discoveries; 

 Elements of artistic or historical monuments or archaeological sites which 

have been dismembered; 

 Antiquities more than 100 years old, such as inscriptions, coins and engraved 

seals; 

 Objects of ethnological interest; 

 Property of artistic interest, such as: 

• Pictures, paintings and drawings produced entirely by hand on 

any support and in any material (excluding industrial designs 

and manufactured articles decorated by hand); 

• Original works of statuary art and sculpture in any material; 

• Original engravings, prints and lithographs; 

• Original artistic assemblages and montages in any material; 

 Rare manuscripts and incunabula, old books, documents and publications of 

special interest (historical, artistic, scientific, literary, etc.) singly or in 

collections; 

 Postage, revenue and similar stamps, singly or in collections; 

 Archives, including sound, photographic and cinematographic archives; 

 Articles of furniture more than 100 years old and old musical instruments. 

 

Under the Cultural Property Act, the term museum means a public or private 

nonprofit agency or institution organized on a permanent basis for essentially 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

educational or esthetic purposes, which, utilizing a professional staff, owns or utilizes 

tangible objects, cares for them, and exhibits them to the public on a regular basis. 

The Cultural Property Act applies to the CBP Territory of the United States (the 

fifty states, District of Columbia and Puerto Rico), the U.S. Virgin Islands and any other 

territory or area the foreign relations for which the U.S. is responsible. 

 In order to import material that has been designated, one of the following must be 

presented at the time of entry: 

♦ a certificate or other documentation issued by the government of the country 

of origin certifying that the exportation was not in violation of the laws of that 

country, or 

♦ satisfactory evidence that the designated material was exported from the 

State Party not less that 10 years before the date of entry and neither the 

person for whose account the material was imported (or any related party) 

contracted for, or acquired an interest in the material more than one year 

before the date of entry, or 

♦ satisfactory evidence that the designated material was exported from the 

State Party on or before the date that the material was designated under 19 

USC §2604. 

Detailed requirements may be found in the regulations, 19 CFR §12.104c. 

 

 If, at the time of entry, an importer cannot produce the documentary evidence to 

comply with the Cultural Property Act, the articles may be detained for 90 days (or 

longer, if authorized by CBP) to allow the importer to obtain the required documentation. 

If the certificate is not presented in the required time period, the articles may be seized 

and forfeited. 

Articles of cultural property imported from any foreign country for temporary 

exhibition or display in not-for-profit cultural institutions within the United States may be 

protected by statute from civil and criminal seizure if certain requirements are satisfied 

prior to importation. [See: An Act to render immune from seizure under judicial process 

certain objects of cultural significance imported into the United States for temporary 

display or exhibition, and for other purposes (“Immunity from Seizure Act”), 22 USC § 

2459 and 19 CFR § 12.104h(a)]. 

Other Stolen or Smuggled Property 

Cultural property and other articles, which were stolen, smuggled into the United 

States, or not declared to CBP are subject to seizure and forfeiture under the CBP and 

related laws (18 USC §545, 19 USC §§1497, 1595a) and the persons involved in such 

violations may be subject to civil and criminal penalties (18 USC §§545, 2314, 19 USC 

§§1497, 1595a). 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

Other Antiques and Works of Art Restrictions 

I. CUBA 

The Cuban Assets Control Regulations, 31 CFR Part 515, were issued by the 

U.S. Government on July 8, 1963, under the Trading with the Enemy Act, in response 

to certain hostile actions by the Cuban Government. They are still in force today and 

affect all U.S. citizens and permanent residents wherever they are located, all people 

and organizations physically in the U.S. and all branches and subsidiaries of U.S. 

organizations throughout the world. The Regulations are administered by the U.S. 

Treasury Department’s Office of Foreign Assets Control. The basic goal of the sanction 

is to isolate the Cuban Government economically and deprive it of U.S. dollars. 

 Goods or services of Cuban origin may not be imported into the U.S. either 

directly or through third countries, such as Canada or Mexico. The only exceptions are: 

• $100 worth of Cuban merchandise which may be brought into the U.S. as 

accompanied baggage by authorized travelers arriving from Cuba 

• Publications, artwork and other informational material 

• Merchandise other than tobacco or alcohol and not in commercial quantities 

carried as accompanied baggage by foreign persons legally entering the U.S. 

• Merchandise for which a specific license has been received 

 The term information and informational material includes publications, films, 

posters, phonograph records, microfilms, microfiche, tapes, compact disks, CD ROMs, 

artworks and news wire feeds. To be considered information or informational materials, 

artworks must be classified under Chapter subheading 9701, 9702 or 9703 of the 

HTSUS. 

II. IRAQ 

 On August 2, 1990, upon Iraq’s invasion of Kuwait, President George H.W. Bush 

issued Executive Order No. 12722 declaring a national emergency with respect to Iraq. 

The International Emergency Economic Powers Act (50 USC § 1701), the National 

Emergencies Act (50 USC § 1601), and Section 301 of Title 3 of the U.S. Code, 

imposed economic sanctions, including a complete trade embargo, against Iraq. In 

keeping with United Nations Security Council Resolution 661 of August 6, 1990 and the 

United Nations Participation Act (22 USC § 287c), the President also issued Executive 

Order 12724 on August 9, 1990, which imposed additional restrictions. 

 The Treasury Department’s Office of Foreign Assets Control (OFAC), following 

the United Nations Security Council’s adoption of Resolution 1483 which substantially 

20
Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

lifted the multilateral sanctions with respect to Iraq, issued a General License, with an 

effective date of May 23, 2003, which was published in the Treasury Regulations as 

Section 575.533 (31 CFR 575.533). Transactions arising after May 23, 2003 are 

permitted with most state bodies, corporations or agencies of the former Iraqi regime. 

However, property that was blocked as of May 23, 2004 remains blocked. 

 Paragraph (b)(4) of the General License provides that the general license does 

not authorize transactions with respect to Iraqi cultural property or other items of 

archaeological, historical, cultural, rare scientific and religious importance illegally 

removed from the Iraqi National Museum, the National Library and other locations in 

Iraq, since August 6, 1990. Any trade in or transfer of such items, including items with 

respect to which reasonable suspicion exists that they have been illegally removed, 

remains prohibited by subpart B of the Customs Regulations. The note to paragraph 

(b)(4) refers inquiries concerning particular Iraqi cultural property to the Cultural 

Property Office of the Department of State. 

III. IRAN 

 As a result of Iran’s support for international terrorism and its aggressive actions 

against non-belligerent shipping in the Persian Gulf, President Ronald Reagan, on 

October 29, 1987, used Executive Order 12613 to impose a new embargo in Iranianorigin goods and services. 

 On March 17, 2000, the Secretary of State announced that sanctions against Iran 

would be eased to allow U.S. persons to purchase and import carpets and food 

products such as dried fruits, nuts and caviar from Iran. This change was implemented 

through amendments to the Iranian Transactions Regulations at the end of April 2000. 

 Goods or services of Iranian origin may not be imported into the United States, 

either directly or through third countries, with the following exceptions: 

• Gifts valued at $100 or less 

• Information and informational materials 

• Foodstuffs intended for human consumption that are classified under 

chapters 2-23 of the HTSUS 

• Carpets and other textile floor coverings and carpets used as wall hangings 

that are classified under chapter 57 or heading 9706.00.0060 of the HTSUS 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

IV. SUDAN 

On November 3, 1997, after finding that the policies and actions of the 

Government of Sudan, including continued support for international terrorism, ongoing 

efforts to destabilize neighboring governments, and the prevalence of human rights 

violations, including slavery and the denial of religious freedom, constituted an unusual 

and extraordinary threat to the national security and foreign policy of the United States, 

President William Clinton issued Executive Order No. 13067, declaring a national 

emergency to deal with the threat. The order imposed a trade embargo against Sudan 

and a total asset freeze against the Government of Sudan. The Sudanese Sanctions 

Regulations, 31 CFR Part 538 implement Executive Order No. 13067. 

 Goods or services of Sudanese origin may not be imported into the United States 

either directly or through third countries without a license, with the following exceptions: 

• Sudanese merchandise up to $100 in value in non-commercial quantities may 

be brought into the United States either for strictly personal use as 

accompanied baggage or sent as a gift to a person in the United States. 

• Information and informational materials may be brought in without restriction. 

• All other imports of Sudanese origin must be authorized by the Office of 

Foreign Assets Control. 

Importation into the United States from third countries of goods containing raw 

materials or components of Sudanese origin is not prohibited if those raw materials or 

components have been incorporated into manufactured products or otherwise 

substantially transformed in a third country. 

V. BURMA 

 On May 20, 1997, in response to the Burmese Government’s large-scale 

repression of and violence against the Democratic opposition, President William Clinton 

issued Executive Order No. 13047 declaring a national emergency with respect to 

Burma. On July 29, 2003, with an effective date of August 28, 2003, President George 

W. Bush expanded Executive Order No. 13047 and issued the Burmese Freedom and 

Democracy Act of 2003 prohibiting the importation into the United States of any article 

that is a product of Burma. 

 The Office of Foreign Assets Control issued General License No.9, effective 

August 28, 2003. It allows the importation of information and informational materials of 

Burmese origin. 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

VI. MEXICO 

 The Treaty of Cooperation between the United States and Mexico was signed 

March 24, 1971. It provides for the recovery of stolen archaeological, historical and 

cultural properties. This treaty is in force only if the property in question is stolen and is 

the property of federal, state or municipal governments or their instrumentalities, 

including portions or fragments of such objects, artifacts and archives. 

 For the purposes of this Treaty, archaeological, historical and cultural properties 

are defined as: 

• Art objects and artifacts of the pre-Columbian cultures of the United States of 

America and the United Mexican States of outstanding importance to the 

national patrimony, including stelae and architectural features such as relief 

and wall art 

• Art objects and religious artifacts of the colonial periods of the United States 

of America and the United Mexican States of outstanding importance to the 

national patrimony 

• Documents from official archives for the period up to 1920 that are of 

outstanding historical importance 

CHAPTER 97 HARMONIZED TARIFF SCHEDULE OF THE UNITED 

STATES (2006) 

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 

 

Notes

1. This chapter does not cover: 

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of 

heading 4907; 

(b) Theatrical scenery, studio backdrops or the like, of painted canvas (heading 5907) 

except if they may be classified in heading 9706; or 

(c) Pearls, natural or cultured, or precious or semiprecious stones (headings 7101 to 

7103). 

2. For the purposes of heading 9702, the expression “original engravings, prints and 

lithographs” means impressions produced directly, in black and white or in color, of one 

or of several plates wholly executed by hand by the artist, irrespective of the process or 

of the material employed by him, but not including any mechanical or photomechanical 

process. 

23
Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

3. Heading 9703 does not apply to mass-produced reproductions or works of 

conventional craftsmanship of a commercial character, even if these articles are 

designed or created by artists. 

4. (a) Subject to notes 1 through 3 above, articles of this chapter are to be 

classified in this chapter and not in any other chapter of the tariff schedule. 

 (b) Heading 9706 does not apply to articles of the preceding headings of this 

chapter. 

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, 

engravings, prints or lithographs are to be classified with those articles, provided they 

are of a kind and of a value normal to those articles. Frames which are not of a kind or 

of a value normal to the articles referred to in this note are to be classified separately. 

Additional U.S. Notes

1. Heading 9703 covers not only original sculpture made by the sculptor, but also the 

first 12 castings, replicas or reproductions made from a sculptor's original work or 

model, by the sculptor himself or by another artist, with or without a change in scale and 

whether or not the sculptor is alive at the time the castings, replicas or reproductions are 

completed. 

2. Whenever an article is entered for sale under heading 9706, and thereafter 

determined to be not over 100 years of age, a duty of 6.6 percent ad valorem for articles 

subject to column 1-general treatment, free of duty for goods originating in the territory 

of Canada or a duty of 25 percent ad valorem for articles subject to column 2 treatment 

shall be assessed thereon in addition to any other duty or penalty imposed on such 

article under the tariff schedule. 

9701 Paintings, drawings and pastels, executed entirely by hand, 

other than drawings of heading 4906 and other than handpainted or hand-decorated manufactured articles; collages 

and similar decorative plaques; all the foregoing framed or 

not framed: 

9701.10.0000 Paintings, drawings and pastels 

9701.90.0000 Other 

9702.00.0000 Original engravings, prints and lithographs, framed or not framed 

9703.00.0000 Original sculptures and statuary, in any material 

9704.00.0000 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 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

9705.00.00 Collections and collectors' pieces of zoological, botanical, 

mineralogical, anatomical, historical, archeological, paleontological, 

ethnographic or numismatic interest 

Numismatic (collector's) coins: 

 30 Gold 

 60 Other 

 90 Other 

9706.00.00 Antiques of an age exceeding one hundred years 

20 Silverware 

40 Furniture 

60 Other 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property 

May 2006

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

29