GCC reference snapshot collected March 2026. Current national application has not been verified. No effective date is available. The data review on September 11, 2026 does not update the rates. Reference source.

Section XXI: Works of art, collectors' pieces and antiques

تحف فنية وقطع أثرية

Chapters 97–97

Chapter	Description	Tariff Lines
97		26

Data source: Dubai Customs HSCodeMaster v3.3 reference; national exceptions and declaration rules require confirmation. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.