From our friends in the BMF...... Even though this is about USA and UK, Canada can be added to the list..... I rec'd package from the UK with a $325.00 Can. Duty and I took it to Customs and they deleted the duty but I still had to pay the GST......
Notice to Collectors - New Import Duty and VAT designations
Dear All:
Many of us regularly deal with importing and exporting medals through international customs from time to time. Most are familiar with the Harmonised Tariff Code of 9705.00.00 which has been used to pass medals through customs either duty free (USA) or at 5% import duty (UK). It used to read:
Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
Members should take note that these designations have been updated. The code 9705.00.00 has now been retired with new codes divided into 10 more specific subsections.
The new code for numismatics (medals) has two subsections:
Items that are over 100 years old: 9705.31.00
Other:.................................... 9705.39.00
It has been suggested that UK imports include (VATR) after the code to alert the customs worker of the reduced VAT status
Most countries are signatories to the Harmonised System for Tariffs, so these codes should be effective in some form for your locality.
Specific references for Australia, the UK and the US are noted below:
Australia Tariff Classification 9705.31.00 and 9705.39.00 (duty free):
www.abf.gov.au/importing-export
... er-97#9705
UK Harmonised Tariff Schedule 9705.31.00 (VATR 5%) and 9705.39.00 (VATR 5%):
www.trade-tariff.service.gov.uk/headings/9705
US Harmonised Tariff Code 9705.31.00 and 9705.39.00 (duty free import):
hts.usitc.gov/search?query=numismatic
Sorry for any typing errors, It's hard to type with a broken wrist and hand.....