| CRUIKSHANK WILLIAM ERIC | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CTDI GLENROTHES 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… |  | 
                            
                                | CUBBIN AND BREGAZZI LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CULTURE AND SPORT GLASGOW | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CURATED AUCTIONS 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… |  | 
                            
                                | CURATED STUDIO 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 2025August 2025 | 
                            
                                | CURIO SPACE 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… |  | 
                            
                                | CURIOUSA 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… |  | 
                            
                                | CURIOUSA LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | CURZON MARITIME 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… |  | 
                            
                                | CUSTOMS CLEARANCE 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… |  | 
                            
                                | CYGNUS ILLUSTRATION | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | CYNTHIA CORBETT | 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 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CZAJKOWSKI MARIUSZ | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | D H L AIR 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… |  | 
                            
                                | D MACKIE DESIGN 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… |  | 
                            
                                | D MACKIE 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… |  | 
                            
                                | D'STASSI 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… |  | 
                            
                                | D'STASSI 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… |  | 
                            
                                | D'STASSI ART LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DACRE ART LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DADA WAQ 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… |  | 
                            
                                | DAGILOKE CECILIA | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | DAGNALL CHRISTOPHER | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DAIWA CAPITAL MARKETS EUROPE 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… |  | 
                            
                                | DALRYMPLE STUDIO 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… |  | 
                            
                                | DALTON LUCINDA FLEUR | 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 | 
                            
                                | DALTON LUCINDA FLEUR | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DAMOAH ADELAIDE | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | DANE CHANTALA ASSOCIATES 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 | 
                            
                                | DANE CHANTALA ASSOCIATES LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DANIEL CREWS-CHUBB STUDIOS L TD | 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 | 
                            
                                | DANIEL CROUCH RARE BOOKS 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… |  | 
                            
                                | DANIEL KATZ 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… | 
                                        February 2025April 2025July 2025 | 
                            
                                | DANIEL 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… | 
                                        January 2025May 2025June 2025August 2025 | 
                            
                                | DANIEL MALARKEY 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… |  | 
                            
                                | DANIEL MALARKEY 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… |  | 
                            
                                | DANIEL MALARKEY 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… |  | 
                            
                                | DANIEL MALARKEY 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… |  | 
                            
                                | DANIEL MALARKEY LIMITED | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DANIEL MORRIS ART ADVISORY L IMITED | Commodity code: 97 01 21 0097012100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand, over 100 years ol… |  | 
                            
                                | DANIEL ROIBAL PEREZ | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | DANIEL SCOTT | Commodity code: 97 01 29 0097012900 | Collages and similar decorative plaques, over 100 years old (excl. mosaics) |  | 
                            
                                | DANIEL SINSEL | Commodity code: 97 01 91 0097019100 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… |  | 
                            
                                | DANILOVA ARIADNA | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) |  | 
                            
                                | DANJUMA COLLECTION 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 2025April 2025August 2025 | 
                            
                                | DARBYSHIRE 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… |  | 
                            
                                | DARBYSHIRE 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… |  | 
                            
                                | DARBYSHIRE LTD | Commodity code: 97 01 99 0097019900 | Collages and similar decorative plaques (excl. over 100 years old, and mosaics) | 
                                        March 2025May 2025June 2025 | 
                            
                                | DARK MONARCH 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… |  |