HS Code 9701.91 : Other, Paintings, drawings, and pastels
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other, paintings, drawings, and pastels is 9701.91. Under the 2026 Singapore (Singapore Customs), the representative MFN general duty rate is 0% [Singapore Customs].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 97
Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques
Heading 9701
Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques
Subheading .91
.91
Other, Paintings, drawings, and pastels
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Singapore (Singapore Customs / Freeport 2026)
9701.91
MODULE 5: SINGAPORE FREEPORT & GST BREAKDOWN
SINGAPORE FREE PORT REGIME
0% customs duty — Singapore is a free port. Standard commercial imports enter customs-duty free, subject only to 9% GST calculated on CIF value.
Notice: Singapore customs clearance, 9% GST assessment, and specific excise duty (liquors, tobacco, petroleum, motor vehicles) are governed by Singapore Customs and IRAS. Verify declarable trade permits at customs.gov.sg prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9701.91
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 9701.91.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: SG Trade Remedies & Safeguards
Singapore Customs Anti-Dumping / Trade Defence
Standard 2026 Singapore Free Port Trade Schedule
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Other, Paintings, drawings, and pastels. |
| FTA | SG Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other, Paintings, drawings, and pastels
MODULE 11: Singapore Customs Advance Tariff Ruling
Legally binding advance classification rulings issued by Singapore Customs for HS 9701.91.
Query official Singapore Customs portal:
Search Official Singapore Customs Portal for 9701.91 →Singapore Declarable Tariff Lines (9701.91)
National line-level (8/10-digit) detail for Singapore (Singapore Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Singapore Customs).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9701.21 | Subheading under Heading 9701 | HS 9701.21 undefined Duty & Entry Rules → |
| 9701.22 | Subheading under Heading 9701 | HS 9701.22 undefined Duty & Entry Rules → |
| 9701.29 | Subheading under Heading 9701 | HS 9701.29 undefined Duty & Entry Rules → |
| 9701.92 | Subheading under Heading 9701 | HS 9701.92 undefined Duty & Entry Rules → |
Official Primary Sources & Authority References
Singapore Customs Official Trade Portal ↗
Official Singapore free port schedule, GST 9% rules, and dutiable goods excise rates.
Singapore Customs Advance Classification Ruling System ↗
Singapore Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Singapore (Singapore Customs) general duty for Other, Paintings, drawings, and pastels?
Under WCO Harmonized System 2022 and Singapore (Singapore Customs), Other, Paintings, drawings, and pastels is classified under HS 9701.91 (Heading 9701, Chapter 97). The representative SG MFN general duty rate is 0%.
How is HS 9701.91 distinguished within Heading 9701 (Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques)?
Heading 9701 covers Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques. Subheading 9701.91 specifically isolates Other, Paintings, drawings, and pastels. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9701.
What are the primary candidate subheadings related to HS 9701.91?
Related subheadings under Heading 9701 include 9701.21, 9701.22, 9701.29, 9701.92, 9701.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other, Paintings, drawings, and pastels?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9701.91 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other, Paintings, drawings, and pastels?
Commercial shipments of Other, Paintings, drawings, and pastels with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9701.91?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
Does Singapore levy customs duty on imports of HS 9701.91?
Singapore is a free port and levies 0% ad-valorem customs duty on virtually all goods. However, a 9% Goods and Services Tax (GST) applies to all imports, and specific excise duty applies to alcohol (Ch 22), tobacco (Ch 24), petroleum (Ch 27), and motor vehicles (Ch 87).
What is Singapore's de minimis GST exemption threshold?
Singapore has NO de minimis GST exemption since 2023. All imported goods, including low-value goods (LVG) purchased online, are subject to 9% GST.
Which agency regulates customs entry and GST in Singapore?
Customs permits, 9% GST assessment, and advance tariff classification rulings are administered by Singapore Customs under the Ministry of Finance.
💬
Ask Jack — Customs Lookup