This is a specialist area, and the duty rates vary from 60 per cent (ad valorem) to exempt (ASEAN).
Very importantly, anything classified under HS code 97.01 requires an import and an export license from the Fine Arts Department.
HS code 97.01 is for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.
Prints, lithographs and statuary only require an import/export license if the article is over 100 years old.
Be very aware that if you import an item and declare it for duty at one price, then shortly afterwards you auction the item and achieve a much higher price, then if your item is very high profile you run the risk of having to negotiate your previous tax payment upwards.