| CARINA GIBSON | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CARL FREEDMAN LTD | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… | 
                                        January 2025February 2025April 2025 | 
                            
                                | CARL FREEDMAN LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CARL FREEDMAN LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CARL KOSTYAL LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025August 2025 | 
                            
                                | CARL KOSTYAL LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CARLA LLANOS LIMITED | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CARLA LLANOS LIMITED | Commodity code: 97 01 29 0097012900 | Collages and similar decorative plaques, over 100 years old (excl. mosaics) |  | 
                            
                                | CARLISLE FINE ART LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CARLO MARIA SURIANO | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CARLSON LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        February 2025March 2025April 2025June 2025July 2025August 2025 | 
                            
                                | CARLSON LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CARNIVAL PLC | Commodity code: 97 01 29 0097012900 | Collages and similar decorative plaques, over 100 years old (excl. mosaics) |  | 
                            
                                | CARNIVAL PLC | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        February 2025March 2025April 2025June 2025July 2025August 2025 | 
                            
                                | CARNIVAL PLC | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) | 
                                        January 2025June 2025August 2025 | 
                            
                                | CAROLINE DE KERANGAL LIMITED | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CARPET EXPORT IMPORT COMPANY | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CARR JASON WAYNE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CARTA LIMITED | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CARTA LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CARTER COLIN | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CASSIUS&CO FINE ART LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        February 2025March 2025May 2025 | 
                            
                                | CASTLEGATE HOUSE GALLERY LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CATESBY PROJECTS LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CATHARINE JANE KENNAUGH | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CATHARINE JANE KENNAUGH | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CATHERINE SOUTHON AUCTIONEERS & VALUERS LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CATHERINE SOUTHON AUCTIONEERS & VALUERS LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CATRIONA ANN OSBORNE | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CAVILL CAMILLA | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CBRB LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CCA GALLERIES LIMITED | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CECILIA BRUNSON PROJECTS LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        March 2025May 2025June 2025 | 
                            
                                | CECILIA BRUNSON PROJECTS LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CEDRIC BARDAWIL LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CELF LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CELINE UK LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CENTURION (SUSSEX) LIMITED | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CESCATTI ALICE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CGWILLIAMS ART LTD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        May 2025June 2025August 2025 | 
                            
                                | CHA SADIE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CHAHAL PARVINDER | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CHAIN OF HOPE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CHAIN OF HOPE | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CHAIRS LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | Champ Lacombe | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CHANCELLOR, MASTERS AND SCHOLARS OFTHE UNIVERSITY OF OXFORD | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CHANCELLOR, MASTERS AND SCHOLARS OFTHE UNIVERSITY OF OXFORD | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                        January 2025February 2025 | 
                            
                                | CHANCELLOR, MASTERS AND SCHOLARS OFTHE UNIVERSITY OF OXFORD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CHANNEL SEAWAYS | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  |