HS CODE 9701.91.00 Paintings, Drawings and Pastels
Original Hand-Executed Works of Art — EAC Trade & Customs Guide
Kenya | Uganda | Tanzania | Rwanda | Burundi | DRC | Somalia
1. HS Code Overview
HS Code 9701.91.00 covers original paintings, drawings, and pastels that are entirely hand-executed by the artist. This subheading falls under Chapter 97 (Works of Art, Collectors’ Pieces and Antiques) of the Harmonized System, and is specifically reserved for original works — not reproductions, prints, or digitally produced images.
| Level | Code | Description |
| Chapter | 97 | Works of Art, Collectors’ Pieces and Antiques |
| Heading | 9701 | Paintings, drawings and pastels, executed entirely by hand |
| Subheading | 9701.91 | Other — original paintings, drawings, pastels |
| Tariff Line | 9701.91.00 | Full national tariff line — EAC applicable code |
2. Related HS Codes
| HS Code | Description | Key Distinction |
| 9701.10 | Paintings and drawings, executed entirely by hand | Older 2-digit subheading structure |
| 9701.91.00 | Other paintings, drawings and pastels | Current subheading for most original art |
| 9702.00.00 | Original engravings, prints and lithographs | Must be original impressions — not reproductions |
| 9703.00.00 | Original sculptures and statuary | Three-dimensional original works |
| 4911.91 | Lithographs, pictures and photographs | Printed/reproduced — NOT original — lower duty |
| 9706.10.00 | Antiques over 250 years | If painting is also an antique, 9706 may apply |
3. EAC Customs Treatment
| EAC Partner State | Import Duty | VAT | Notes |
| Kenya | 0% | 16% | National Museums of Kenya may require authentication |
| Uganda | 0% | 18% | Uganda Museum consulted for high-value works |
| Tanzania | 0% | 18% | Ministry of Natural Resources & Tourism oversight |
| Rwanda | 0% | 18% | Rwanda Cultural Heritage Academy (RCHA) involved |
| Burundi | 0% | 18% | Ministry of Culture authorizes imports of significant works |
| DRC | 0% | 16% | Institut des Musées Nationaux du Congo oversight |
| Somalia | 0% | Varies | Developing regulatory framework |
4. EAC-Specific Examples
4.1 East African Contemporary Art
The East African art market has grown significantly, with artists like Kenyan painter Michael Soi, Ugandan artist Ronex Ahimbisibwe, and Tanzanian sculptor George Lilanga gaining international recognition. Original canvases, watercolours, and charcoal drawings by such artists exported to European or American galleries classify under 9701.91.00.
4.2 Colonial-Era Paintings
Paintings by European explorers and colonial administrators depicting East African landscapes, people, and wildlife — such as works by German East Africa-era painters — fall under 9701.91.00 if original. Many such works are held in European museums and, when repatriated or loaned to EAC institutions, cross EAC borders under this code.
4.3 Ethiopian Orthodox Icon Paintings (Transitional Region)
Ethiopian religious paintings (icons) on wooden panels, depicting saints and biblical scenes in the traditional Gondarine style, are among the most traded East African original works. When imported into EAC states for museum display or private collection, they classify under 9701.91.00. Export from Ethiopia requires a permit from the Ethiopian Heritage Authority.
4.4 Tingatinga Art (Tanzania)
Tingatinga paintings — a genre of East African painting originating in Tanzania in the late 1960s — are original hand-executed works on hardboard using bicycle paint. Exported widely to tourist markets in Kenya, Uganda, and internationally, they classify under 9701.91.00. Despite their commercial nature, each piece is original and hand-executed, meeting the classification criteria.
5. Authentication and Documentation
| Document | Purpose | Issuing Body |
| Certificate of Authenticity | Confirms original hand execution | Artist, gallery, or accredited appraiser |
| Provenance Record | Ownership history and exhibition record | Seller, auction house, or estate |
| Export Permit (if heritage item) | Required for works of national cultural significance | National heritage authority |
| Commercial Invoice | Customs valuation | Seller/exporter |
| Artist Declaration | Statutory declaration by living artist | Artist themselves |
6. Classification Pitfalls
- Do NOT classify printed reproductions or giclée prints under 9701.91.00 — these fall under 4911.91 and attract different duties
- Mixed media works (e.g., painting with embedded digital elements) require customs officer judgment — consult WCO guidance
- Works by deceased artists require provenance documentation rather than artist declarations
- Paintings incorporated into furniture or decorative items may be reclassified under the furniture heading
Prepared for EAC Customs, Heritage Officers & Trade Practitioners | February 2026