Original engravings,prints and lithographs Classifed under Chapter 97 of Customs Tariff are defined as “impressions produced directly, in black and white or in colour, of one or of several plates wholy 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.”
Original Sculptures and Statuary under chapter 97 the Customs Tariff explains “…does not apply to mass produced reproduction or works of conventional craftsmanship of commercial character, even if these article are designed or created by artists.”
Paintings, pastels and drawings that are original pieces executed by hand are also duty free so long as they are not hand painted or decorated manufactured items su
ch as collages or decorative plaques.Other types of paintings produced in a country with no free trade agreement with Canada will be charged a %5.5 duty upon importation plus and GST/HST.
Antiques defined as items over 100 years old and are duty free. In fact under Chapter 99 commercial importations of anything 50 years or older (other than spirits or wines) by the time of accounting is duty free.
Printed Posters and Photographs are duty free and classifed under Chapter 49 of Customs Tariff, GST/HST applies.
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