How should you use Chapter 97 and origin records correctly?
The Canada Border Services Agency publishes Chapter 97 for works of art, collectors' pieces, and antiques. Its notes distinguish original works from mass-produced reproductions and address when frames may be classified with the artwork. CBSA also explains that origin and tariff classification are elements used in determining duty treatment.
For a Lei-Kol canvas, the invoice should identify the artist, individual title, original acrylic-on-canvas medium, date, dimensions, value, and United States origin.
A tariff heading is not the entire landed cost. The buyer or broker should confirm the current code, tariff treatment, GST or HST handling, provincial considerations, brokerage, carrier disbursement, and any documentation needed for the selected service. The certificate, photographs, payment record, and invoice should agree. The page should never imply that using crypto changes the work's origin or removes Canadian import obligations.
