| COE JASMINE | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | COFFEE DESIGN 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… |  | 
                            
                                | COIN 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… |  | 
                            
                                | COLE PHILIP ANDREW | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | COLIN DAVIDSON 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… |  | 
                            
                                | COLIN RAFFERTY FINE ART 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… |  | 
                            
                                | COLIN RAFFERTY 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… | 
                                        April 2025May 2025July 2025 | 
                            
                                | COLLINS AND GREEN ART LIMITE D | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | COLNAGHI ELLIOTT MASTER DRAWING 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… |  | 
                            
                                | COLNAGHI ELLIOTT MASTER DRAWING 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 2025March 2025April 2025 | 
                            
                                | COLNAGHI UK 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 2025March 2025April 2025May 2025June 2025July 2025 | 
                            
                                | COLNAGHI 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… |  | 
                            
                                | COLOUR ONE 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… | 
                                        March 2025April 2025June 2025 | 
                            
                                | COLOUR ONE LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | COMMON ROOM PROJECTS LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | COMPASS 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… |  | 
                            
                                | CONARCO | 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 2025May 2025July 2025August 2025 | 
                            
                                | CONART GROUP 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… |  | 
                            
                                | CONCEPT LIVING LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONECTID 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… |  | 
                            
                                | CONNAUGHT BROWN PLC | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CONNAUGHT BROWN 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 2025 | 
                            
                                | CONNAUGHT BROWN PLC | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONNELLY JAMES JOSEPH | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CONNELLY JAMES JOSEPH | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONNIE FIONA HARRISON | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CONNOISSEUR INTERNATIONAL DISTRIBUTION 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… |  | 
                            
                                | CONNOLLY RETAIL LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONSTANNE 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… |  | 
                            
                                | CONSTANTINE 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… |  | 
                            
                                | CONSTANTINE 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 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CONSTANTINE LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONTEMPORARY APPLIED ARTS | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | CONTEMPORARY 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… |  | 
                            
                                | CONTEMPORARY ART SOCIETY | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CONTEMPORARY EDITIONS 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… | 
                                        February 2025April 2025July 2025 | 
                            
                                | CONTEMPORARY EDITIONS 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 2025March 2025June 2025August 2025 | 
                            
                                | CONVELIO FINE ART 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… |  | 
                            
                                | CONVELIO 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… | 
                                        January 2025February 2025March 2025May 2025June 2025August 2025 | 
                            
                                | COOKE LATHAM GALLERY | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | COOKE LATHAM GALLERY | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) | 
                                        January 2025February 2025May 2025 | 
                            
                                | COOL KATZ 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… |  | 
                            
                                | COP HOLDINGS 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 2025March 2025April 2025August 2025 | 
                            
                                | COPE JOANNE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | COROIN 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… |  | 
                            
                                | CORPORATION OF LONDON | 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 2025May 2025June 2025August 2025 | 
                            
                                | CORPORATION OF LONDON | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) | 
                                        January 2025February 2025 | 
                            
                                | CORYLOS 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… |  | 
                            
                                | COSKUN 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… |  | 
                            
                                | COSKUN FINE ART LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  |