Customs: the United States restores duty-free treatment for works of art and antiques

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Chapter 97: return to customs duty exemption since July 24, 2026

Good news for the art market: since July 24, 2026, the entirety of Chapter 97 of the U.S. customs nomenclature, covering works of art, collectors’ pieces and antiques, once again benefits from a customs duty exemption.

This measure notably applies to collectors’ pieces classified under heading 9705 and antiques falling under heading 9706, which have therefore regained the duty-free treatment they enjoyed before July 2025.

The reinstatement of this exemption brings an end to a situation that had been particularly burdensome for certain art market participants and simplifies import procedures into the United States.

A look back at the evolution of U.S. customs regulations

Before the summer of 2025, all goods falling under Chapter 97 could enter the United States free of customs duties. However, the introduction of new duties on European goods in July 2025 created a distinction: works of art falling under headings 9701 to 9704 remained protected by the exemption applicable to informational materials, while collectors’ pieces and antiques under headings 9705 and 9706 became subject to customs duties.

Key milestones

February 2026 — Introduction of a temporary surcharge

The previously imposed duties are replaced by a universal 10% surcharge, applicable for a maximum period of 150 days. Headings 9705 and 9706 remain subject to duties.

June 5, 2026 — An exemption still uncertain
As part of the preparation of the new regime under Section 301, the initial list of exemptions does not include any heading from Chapter 97.

July 24, 2026 — Exemption of the entire Chapter 97
The final U.S. text ultimately provides for the exemption of the whole of Chapter 97, with no age requirement.

A return to a more favorable situation for the art market

The exemption of headings 9705 and 9706 restores the regime that applied before the summer of 2025. The entirety of Chapter 97 now benefits from duty-free treatment, while the exemption applicable to informational materials remains in force in parallel.

This development also simplifies customs procedures: for goods correctly classified under Chapter 97, it is no longer necessary to demonstrate on a case-by-case basis that they fall within the category of informational materials.

A coordinated effort in France and internationally

This development is the result of work undertaken since the introduction of customs duties in the summer of 2025.

At the national level, the Syndicat des Négociants en Art (SNA) worked with legal counsel specialising in U.S. customs law, the French customs administration, U.S. customs authorities, and the customs advisers at the French Embassy in the United States. Export data were also requested from the French Ministry of Culture in order to document the economic significance of the trade concerned.

As part of the investigation conducted under Section 301, the SNA also submitted a formal contribution to the USTR (United States Trade Representative) on April 15, 2026, prepared in cooperation with CINOA, requesting that the whole of Chapter 97 be excluded.

The mobilisation continued at international level with CINOA, BADA, IAPN, and BAMF, which also advocated for the exclusion of Chapter 97 before the U.S. authorities.

Three key points for professionals to keep in mind

Customs classification remains crucial.
An item that does not fall under Chapter 97 remains subject to the standard customs regime. For example, a piece of furniture less than one hundred years old does not fall under Chapter 97. Accurate classification and the assistance of a specialised customs broker therefore remain essential.

Duties already paid should be reviewed.
Professionals who have paid duties since July 2025 on goods classified under headings 9705 or 9706 are encouraged to contact their customs broker in order to assess any potential entitlement to file a claim.

Regulatory monitoring continues.
Other investigations are still ongoing in the United States under Section 301. The SNA will therefore continue to monitor regulatory developments and keep its members informed of any further changes.