Section 60, The Customs Tariff Ordinance

Works of art of the following kinds, not being intended for sale orexchange- (a) Statuary and sculpture in the original, paintings and drawings (including copies) executed entirely by hand but excluding manufactured decorated objects; handprinted impressions produced from handengraved or hand-etched blocks or plates; and photographs; (b) collectors' pieces and objects of art certified as such by the Director of Education and consigned to public galleries, museums and other public institutions.