By Shackleton Fox Antiques
Editor’s Note – February 2026
Recent U.S. Supreme Court developments regarding the federal tariff framework are currently under review. As of the date of writing, U.S. Customs procedures and duty collection practices remain operational. This article reflects the practical customs environment as presently administered. We will update this guidance if formal regulatory changes are implemented.
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The movement of history across borders has reached a turning point. As of February 2026, the "open border" era for low-value antiques has officially ended. From the total removal of the US de minimis threshold to the full implementation of the EU’s ICG licensing system, the administrative burden on dealers has tripled.
At Shackleton Fox Antiques, we believe that transparency is the only way to maintain international trade. Below is the updated definitive position on how to navigate these waters in 2026.
While HS Code 9706 (Antiques 100+ years old) technically remains the correct classification, the US "Reciprocal Tariff" framework active in 2026 has added a new layer.
The 10% Baseline: Almost all goods originating from the UK are now subject to a 10% baseline tariff regardless of their antique status.
The "Greenland" Clause: While a proposed 25% hike was narrowly avoided in January 2026, the current 10% rate is the "new normal" for UK-to-US trade.
Strict Verification: US Customs (CBP) has increased "Intensive Examinations." If your paperwork is vague, they will ignore HS 9706 and default to a 6.6% to 15% rate based on material composition.
The classification you choose is not a suggestion—it is a legal declaration. Use this table to ensure your 2026 documentation is watertight.
| Category | HS Code (First 6 Digits) | Description & 2026 Note |
| Antiques | 9706.10 / 9706.90 | Objects over 100 years old. 2026 requires age proof for the 10% reciprocal rate. |
| Original Paintings | 9701.21 | Paintings, drawings, and pastels executed entirely by hand. Generally duty-free. |
| Sculptures | 9703.10 | Original sculptures and statuary, in any material. Must be artist-signed/provenanced. |
| Prints/Etchings | 9702.10 | Original engravings, prints, and lithographs (over 100 years old). |
| Vintage Furniture | 9403.50 / 9403.60 | Modern/Mid-century (under 100 years). Subject to full standard tariffs + potential Section 232. |
| Vintage Lighting | 9405.11 / 9405.21 | Chandeliers and lamps. High scrutiny in 2026 for "Section 232" metal content. |
| Collectors' Items | 9705.10 | Archaeological, ethnographic, or historical interest (e.g., ancient coins, fossils). |
The $800 duty-free exemption is gone. As of February 2026, the "postal grace period" has also expired.
The Reality: Every single commercial shipment—even a £50 item—requires a formal entry and the payment of duties and brokerage fees.
Brokerage Trap: Often, the courier's "processing fee" ($40–$60) is higher than the duty itself.
A significant 2026 challenge involves Section 232 tariffs on steel and aluminum.
Affected Items: Metal-framed mirrors, Mid-Century Modern furniture with aluminum legs, and industrial lighting.
The Risk: Even if it’s an antique, if it is classified by its material (e.g., "Steel furniture"), it may attract an additional 25% duty.
Solution: Your invoice must explicitly state: "9706: Antique metalwork over 100 years old. Not subject to Section 232 as a modern industrial derivative."
Shipping from the UK into the EU now requires the TRACES ICG system.
Importer Statements: Mandatory for any item (paintings, antiques, etc.) over 200 years old and valued over €18,000.
The 5-Year Safe Harbour: If you cannot prove exactly where an item was "born," you must prove it has been in the UK for at least the last 5 years to satisfy EU illicit-trade regulations.
Use this checklist for every international invoice to avoid border delays.
[ ] 10-Digit HS Code: Don't stop at 6 digits; use the full 10-digit code for the destination country.
[ ] Material Breakdown: State exactly what it's made of (e.g., "Oak Wood 90%, Brass 10%").
[ ] Precise Dating: Avoid "Old." Use "Circa 1840" or "Victorian Era."
[ ] Statement of Antiquity: Include the legal text: "I certify that the goods described herein are over 100 years old at the time of export."
[ ] Recipient Tax ID: For US shipments over $2,500, the buyer's Tax ID or SSN is now mandatory for the "Ultimate Consignee" form.
[ ] CITES Check: Ensure no ivory or protected rosewood is present without 2026-valid CITES permits.
The antiques trade in 2026 is no longer just about the "find", it is about the "follow-through." By being meticulous with our data and transparent with our clients about the 10% tariff reality, we protect the heritage we sell.
