Art Business Info. for Artists
  • Home
    • Art Business Information Index
  • NEWS
  • PRACTICE
    • Starting Out - Tips
    • Office Practices >
      • Data Protection for Art and Artists
      • How to back up image files
    • Learning Opportunities >
      • Best Art Business Books
      • Art Schools in the UK
      • Art Business Courses
  • MARKETING
    • How to write an Artist's Statement >
      • What is an Artist Statement?
      • Why you need an Artist's Statement
      • TIPS How to write an artist statement
      • The Language of an Artist's Statement
      • What an artist statement should contain
      • Examples of Artists Statements
    • How to write an Artist's Resume or CV >
      • Social Media summaries
      • CV for Artists
      • Resume for Artists
      • Biography for Artists
    • How to write a press release for an artist
    • The Private View Invitation
    • Publicity for Juried Exhibitions
    • Websites for Artists >
      • Why websites matter
      • Options for Websites
      • Web content for Artists
      • Web design for artists
      • Writing for the Web
    • Blogging for Artists
    • Image sizes for Social Media Sites
    • How to be mobile-friendly
  • SELL ART
    • A Guide to Art Dealers & Galleries
    • A Guide to Art Agents and Consultants
    • Art Fairs
    • Alternative Options for Exhibitions
    • The Vanity Gallery
    • Trading Standards for Artists
    • E-commerce for artists
    • Open Studios
    • Selling Art from Home
  • FRAME / SHIP ART
    • FRAME ART >
      • List of Recommended Picture Framers
      • Conservation Products
      • Framing for open exhibitions and art competitions
      • Framing Videos
      • How to hang a picture
    • SHIP ART >
      • How to pack artwork
      • Packaging materials
      • How to ship art to exhibitions
      • How to ship internationally
      • Post & Parcel Services
      • UK Art Movers & Couriers
      • USA Art Movers & Couriers
  • COPYRIGHT
    • Copyright and artists' rights
    • Copyright Infringement and Fair Use
    • How to protect artwork online
    • How to do a reverse image search
    • What to do about copyright infringement - for artists
    • Global Conventions on copyright >
      • Copyright in the UK
      • Copyright in the USA
      • Copyright in Canada
      • Copyright in Australia
  • MONEY & TAX
    • How to Price Your Art >
      • How important is price when buying art?
      • Options for Pricing Art
      • Terminology and Formulas for Pricing Art
      • Art Experts on Pricing Art
      • How artists price their art
      • The price of affordable art
    • How to create an Invoice
    • Insurance for Art and Artists
    • Tax Tips for Artists
    • VAT for Artists
    • Retirement and Pensions for Artists
    • The Art Legacy >
      • Estate Planning for Artists
      • Famous Artists Estates
      • Artwork Inventory
      • After the Death of an Artist
      • Copyright and Resale Rights after Death
      • Art and Inheritance Tax
      • Estate Planning for Art Collectors
  • About
    • Would you like me to help?
    • Privacy Policy
    • Contact

How to ship art internationally ​

What you need to know to ship (export) artwork internationally for exhibition or sale ​
How to get to grips with:
  • Export Invoices,
  • Trade Commodity Codes,
  • Customs Charges 
  • VAT 
  • Reimporting artwork
Check out resources for helping you deal with the paperwork - including
  • Customs declarations and documentation​
  • ​International Addresses
  • Export Licences
This section covers:
THE PAPERWORK
  • How to produce an export invoice - and why you also need an import invoice for any temporary export for exhibition only
  • UK Trade Tariff - export commodity codes - and which codes to use when for which types of art
  • Customs Charges
  • VAT for those importing art for sale to the UK - for art competitions, juried and other exhibitions
  • VAT on artwork for exhibition for temporary export only i.e.  those exporting art for exhibition and re-importing the same art within a defined period
  • HOW TO: Complete Customs documentation (UK)
  • ​HOW TO: Complete Customs documentation (USA)
  • The ATA Carnet​
  • ​​Export Licences
​WHAT ELSE YOU NEED TO KNOW AND DO
  • ​HOW TO: write an international address correctly​
  • Size, Weight and Content Restrictions and Prohibitions (International)

What this site does not do

This site does NOT provide:
  • Definitive answers on all matters relating to tax records for where you live. 
  • "Professional advice" available from somebody with a tax qualification and current expertise of tax affairs anywhere in the world. 
I recommend that you pay a professional for tax advice IF:
  • your tax affairs are complicated 
  • you have a specific tax query which you can't find an answer to from official information available online.
DISCLAIMER - I'm just doing what many artists the world over do - trying to decipher and organise what official documentation says artists have to do - hence the very many references to official documentation! However just because it's on my website doesn't mean it's complete or the most up to date documentation. But at least it gets you started in the right direction

The really essential thing you need to know about shipping art internationally is that 
NOTHING MOVES UNLESS YOU GET THE CUSTOMS PAPERWORK RIGHT!
​

I've known more than a few artists, art societies and art competitions where packages of art have got stuck in Customs and artwork did NOT appear in exhibitions because the artist had failed to pay adequate attention to the processes and paperwork required for import and export.

Similarly if you want your art back after sending it to another country, you need to send it with the correct documentation for re-import.
Leaving details off customs declarations can lead to delays, or can in some instances lead to your item being returned to sender or even seized by customs. (Royal Mail)
Consequently, I'm starting with the three really important topics / documents:
  • the Export Invoice - which has very specific requirements - and why you may also need to supply an Import Invoice (for the return journey)
  • Trade Tariff Commodity Codes for your invoice and Customs forms
  • the Customs Declaration Forms - which can vary depending on the value of the art​
Plus further down the page I'll be considering
  • VAT for those importing artwork to the UK for exhibition; and 
  • Export licences for artwork where these are required

REFERENCE:
Various articles discussing the challenges and pitfalls of importing and exporting art - and the implications in terms of dealing with Customs and Tax

  • VAT for non-UK artists and UK exhibition organisers | Making A Mark - an introduction to recent changes in Value Added Tax and VAT registration for both artists living outside the UK who want to exhibit and sell their art in the UK; and those selling art by overseas artists in the UK i.e. the managers of art galleries and art fairs, the Executive Committees of Art Societies and the organisers of Art Competitions.
  • Artists use 97 Shipping Codes on Art to avoid VAT and Customs Holds | Art Marketing Resources - an artist talks about how to avoid artwork getting stuck at Customs
  • Will I be liable to Pay Duty on my Artwork? | Artfinder​
  • 11 Tax Secrets Every Art Collector Needs to Know | Artsy - from an American perspective - including a comment on the range of sales and use tax in the USA
Articles by Professionals / Professional Organisations
  • Importing and Exporting Your Work | Visual Artists Ireland - provides a helpful guide to the issues involved with transporting work internationally
  • Exporting Art - A Guide for Artists at International Exhibitions and Commissions | Peter Wennersten (IAA Sweden) - a comprehensive manual to the export of art - including temporary export for exhibitions
  • Advice for Artworks sent from outside EU | London Biennale - includes precise instructions for couriers and an invoice template
  • Importing Art into the UK | Brebners - outline advice from a firm of accountants looking at the duty and VAT on importing art into the UK
  • VAT and Customs Duties. Bringing goods into the UK – A brief guide | Marcus Ward - not specific to art but relatively simple and accessible
  • Touring Artists - an information portal for artists and creatives working internationally, provides comprehensive information on visas/residence, artist status and contracts, transport/customs, taxes, social security, other insurances, and copyright. (The focus tends to be on matters relating to Germany)
  • New Rule on Cargo Is Shaking Art World | New York Times - what happens when the Transportation Security Administration mandates all items shipped as cargo on commercial passenger airplanes has to go through airline security screening.

How to produce an export invoice
​

This is an export invoice.

This is REQUIRED for all artwork sent to a country outside a customs union (eg the European Union)

Below I explain all the items that need to be included. Some of them are NOT optional.

You can DOWNLOAD this Export Invoice for Art template (Word doc) for FREE from my Making A Mark website 

If you intend to re-import the art then you need to produce an
  • export invoice
  • import invoice - for the documentation on the return journey
Picture

SUMMARY of what an export and import invoice needs to contain
​

​Your Information
  1. Name of your art business (as identified on your tax form)
  2. Business address 
  3. Tax date: the date of the invoice.  
  4. Terms of Business
  5. Copyright
  6. Telephone and email​
Client Information
  1. Client Order date / reference no.
  2. Client / Importer Name 
  3. Client / Importer Address
  4. Date of Commission / Customer Order
Customs Information (ESSENTIAL)
  1. Country of Manufacture 
  2. Country of Export 
  3. Country of Import
  4. Date of export
  5. Value of Export
  6. Commodity Code:  This is ESSENTIAL. You won't get artwork past Customs quickly without this. 
  7. Weight of Commodity
  8. Type of Packaging
Artwork Information
  1. Title of Artwork
  2. Description of Artwork
  3. Media
  4. Support
  5. Dimensions
  6. Shipping
You can read a DETAILED EXPLANATION of  what’s required of an export invoice and packing slip in my blog post Exporting Art (Part 1): The Invoice
Provenance: ​Recently I've been watching too many television programmes about establishing provenance! Plus I also saw some invoices recently for works sold by Paul Durand-Ruel in the nineteenth century and I was very impressed by the detailed description of the work.  ​Hence I have now added this into the invoice I use!

Remember however that the only things Customs and Shippers are interested in are:
  • what commodity it is
  • country of origin
  • value of the commodity
  • weight and nature of the packaging.
If the artwork is valued at more than £270 you will need to include the invoice with the customs declaration
You should attach an invoice for all commercial items.
GB CN23 form instructions
​I recommend two EXPORT invoices - one in the plastic envelope on the outside and one on the inside of the package - in case the external envelope gets detached after the package has arrived at its destination country and made it out of customs.

Plus - for a return journey - an Import Invoice for return to your studio within a Customs defined period - generally under two years (eg coming back from an exhibition; a dissatisfied customer etc) to claim relief from payment of import duty.


Trade Tariffs - commodity codes for art
​

For most paintings and drawings,
​the tariff commodity code which MUST be displayed on Customs paperwork is

9701.10.0000 
Commodity Tariff Codes are used to
  • declare to the relevant Customs of the importing country what a package comprises
  • provide a common definition and classification of goods which are imported and exported by countries around the world
  • provide a basis for assessing any customs duty or other taxes (eg VAT) which need to be paid
They are:
  • ESSENTIAL to customs declarations - you MUST include a code on the declaration form and invoices
  • ESSENTIAL to speedy movement of all packages through Customs

Fail to use the right code and your package can get stuck in Customs!

Below there is an explanation of how to use the Trade Tariff Commodity Codes for exporting art

NOTE: Prints and Sculpture have different commodity codes - see below
​
The Harmonized Commodity Description and Coding System has been developed by the World Customs Organization to help speed up parcels and packages through Customs - and you MUST use the correct commodity code.

200+ member countries use this system - but not all countries do.
REFERENCE:
  • The Harmonized Commodity Description and Coding System | Wikipedia -  tariff nomenclature is an internationally standardized system of names and numbers to classify traded products
  • ​The World Customs Organisation
  • How to classify imports and exports using the UK Trade Tariff | GOV.UK
Commodity codes classify goods for import and export so you can:
* fill in declarations and other paperwork
* check if there’s duty or VAT to pay
  • * find out about duty reliefs
Trade Tariff: look up commodity codes, duty and VAT rates | GOV UK

Trade Tariff - export commodity codes
​

You need to use these codes to
  • avoid the unnecessary payment of duty on art
  • AND get the artwork released from Customs
​
SEE THE CALL OUT BOX BELOW FOR HOW TO USE THEM
Understand the Tariff Codes

A code has six digits
  • the first two codes relate to the Chapter (of a Section which describes a very broad range of goods) eg Chapter 97 = Works of Art, collectors' pieces and antiques
  • the next two codes relate to the HS Heading eg 01 = paintings, drawings and pastels etc
  • the final two codes any sub-heading

The images below relate to this code classification model to ART as detailed on the UK Government website.
Look up the Right Code to Use

In the UK you can confirm the right code using this page on the .gov.uk website - Trade Tariff: look up commodity codes, duty and VAT rates (look for Chapter 97)
  • different types of art - eg paintings, prints and sculpture - need different codes
  • CHECK the right code for the specific type of art you are exporting (keep clicking links!)
Picture
Listing relevant to art in the "Trade Tariff: look up commodity codes, duty and VAT rates"
Picture
Sub-Codes for the different categories in Section XXI: Works of art, collectors' pieces and antiques Code 97 Works of art, collectors' pieces and antiques
Picture
Available from UK Trade Tariff – CHAPTER 97 – WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

How to use the Trade Tariff Commodity Codes for importing and exporting art

EXPORT AND IMPORT CODE FROM/TO UK: Export Codes and Import Codes - for export (sending art to a country outside the EU) or import (receiving art from a country outside the EU) as per The Harmonized Commodity Description and Coding System developed by the World Customs Organization

Mark your Customs Declaration with Export Commodity Code: 
  • 97 01 100000 for original paintings, drawings and pastels executed by hand
  • 97 01 900000 for handmade collages & similar decorative plaques
  • 97 02 000000 for original engravings, prints and lithographs
  • 97 03 000000 for original sculptures and statuary, in any material
  • 49 11 910090 for Photographs, printed, limited editions 

EXPORT TO ANOTHER COUNTRY (in the EU): Export Codes for artists based outside the UK
  • as above

When is art not art for the purposes of commodity codes?
​

Do make sure you pay close attention to what is and is not defined as artwork!

What is Art? | Taxation is a summary of an important case where HMRC had asserted that an installation when disassembled for transport was not art. However it was trying to charge VAT at the higher rate but on the value of the artwork as opposed to the value of the materials which comprised the installation.

It's an important case and relevant to the international transport of art and, in particular, sculpture and installations and any oversized artwork which comes apart.
​
At trial, HMRC argued that the works were not art when disassembled into their various electrical component parts and crated for shipping..... The tribunal rejected HMRC's argument that whilst the installations may be works of art when assembled, they were not when unassembled or disassembled and packed into crates at the time of importation. The tribunal "[regarded] it as absurd to classify any of the works as components ignoring the fact that the components together make a work of art". '

ADVERTS

Customs Charges
​

You cannot assume no duty or tax is payable at Customs.
You can however prepay any duty or tax due.​

Valuation for duty and tax payable

Country of import

  • Charges are based on the VALUE of the art.  
  • Valuing art is usually based on sale prices for similar works. 
The country that imports the art gets to set the rules as to which duty and taxes apply and what rates they will use.

Liability for duty and tax on sale of artwork

Returned Goods

Art sold to a client living in another country is liable for duty and tax ​(unless none is payable e.g. artist in EU country sells to collector in a different EU Country).

​The principle is that the buyer pays all relevant duty and tax - because the amount that is payable is dictated by where he or she lives and what gets charged when importing art to that country. 
If your work is available for sale to anybody living anywhere in the world, you MUST state that the prices of art on your website (or third party site) are subject to the addition of any relevant duty and taxes on exporting permanently outside your country.
Notices about how this works in your country will vary.

In the UK Notice 236 Returned Goods Relief details how this works (note also this gets updated on a periodic basis so be sure to click the link to make sure you are working with the latest version. 

See below for how this applies to artwork re-imported after an exhibition in another country within 2 years - it's one aspect which makes life a lot simpler!

VAT  (inc. Distance Selling of Art)

Within the EU, unless an exemption applies, the importer of art, antiques and collectibles is liable to pay import VAT at the rate determined by individual countries. 
​
​If you are re-importing art after an exhibition see
 Liability for duty and tax on art re-imported after an exhibition below.
For detailed information on VAT relating to cross-border sales see below and  VAT for Artists and the section on this topic

CUSTOMS CHARGES OR TARIFFS
​

These are based on valuation of the goods and agreed rates for trade and can comprise:
  • Most Favoured Nation (MFN) Rate
  • Sales Tax / Value Added Tax (VAT)
  • Additional duties, taxes and charges as determined by an individual company (or state in the USA)
Countries tend to have trade agreements which mean at least some goods imported from some countries are charged a lower tariff. These agreements tend to be reciprocal rather than one way.
You can look up tariffs for the fine art commodity codes using the World Trade Organisation's Tariff Download Facility - this indicates those with a significant duty on imported art.

The Scribd document provides the Section Headings of the Harmonized System.

​Works of Art are in Section XXI
​Below I indicate what the situation is on custom tariffs for the UK, USA and the EU
​

IMPORTING art to the UK

UK Customs duties on IMPORTS are made up of 2 components:
  • import duty  - currently 0%
  • VAT - currently 5%, when classified as HS commodity code 9701.10.0000.​
  • Some items are classified as duty free, this includes:
    - antiques over a century old
    - original paintings, sculptures and engravings. 
Importing Art into the UK | Brebners ​

IMPORTING art to the European Union (EU)

In some EU countries, the standard rate of import VAT applies. 
  • Within the EU, the standard rate of VAT varies between 15% and 25%.
  • In some EU countries, a reduced rate of import VAT applies. The reduced rate varies by EU country between 5% and 18%.
  • If an exemption applies, no VAT is due at the time of importation.

IMPORTING art to the USA

The USA has
  • 0% MFN duty;
  • sales tax payable depends on the state (also operates on sales between states)
  • there can be a merchandise processing fee
Shipments of art into the USA are Duty Free on artworks up to $800

VAT on Art Imported to the EU area for sale at art fairs, art competitions, juried and gallery exhibitions
​
​

Non-established taxable persons (known as NETPs e.g.international artists who do not live in the EU) who are IMPORTING art for sale at art exhibitions (for art competitions or otherwise) in the EU need to know about VAT and how it works. 
  • Artists without a UK residence must register for UK VAT and supply a UK VAT number before they can sell works of art in an art exhibition or art gallery in the UK.
  • Artists entering artwork FOR SALE in art competitions or juried exhibitions in the UK MUST take full responsibility for all costs, including any import customs charges and duties payable - and all transport costs (i.e competitions do not pay for transport or customs charges!)

This means that artists importing artwork FOR SALE into the UK for an art competition or juried exhibition or a gallery exhibition must pay 5% VAT to Customs & Excise. In principle this means they have to register for VAT with HM Customs and Excise (can take up to 4 weeks) prior to importing the art.
  • See VAT for Artists
  • Summer Exhibition VAT Notice | Royal Academy of Artists - which explains how it works for the RA Summer Exhibition
  • VAT for non-UK artists and UK exhibition organisers | Making A Mark - an introduction to recent changes in Value Added Tax and VAT registration for both artists living outside the UK who want to exhibit and sell their art in the UK; and those selling art by overseas artists in the UK i.e. the managers of art galleries and art fairs, the Executive Committees of Art Societies and the organisers of Art Competitions.

Liability for duty and tax on art re-imported after an exhibition
​

Relief from customs charges can be available if it is purely exported for exhibition and then re-imported unchanged by the artist - but there is a time limit on how long the art can be out of the country.
If you are importing artworks for an exhibition they are subject to duty and VAT relief as long as they are exported within 2 years. 
Importing art into the UK - Brebners

In brief and in summary (and without liability) "exhibits for galleries or museums" are eligible for relief from duty if reimported without alteration after an exhibition.

You can defer duty and tax on artwork sent to an exhibition (ie temporarily exported).

However it becomes liable if sold (and hence permanently exported). Hence the price at exhibition in another country must always include provision for any duty and tax payable - otherwise you'll be paying from your profit!


The organisers of the exhibition should not allow an artwork to be released from the exhibition until there is proof of duty and tax having been paid. ​​Reality may be different...
UK Trade Tariff: relief from customs and excise duties and VAT sets out the reliefs available to those exporting art from the UK
The goods must be re-imported in an unaltered state, apart from any work that may have been required to maintain the goods in working order. Any work done must not have upgraded the goods to a higher specification or increased their value.
Notice 236: Returned Goods Relief (Last updated:  26 January 2018)
​This explains how to re-import commercial goods to the EU and obtain total or partial relief from customs duty, VAT and CAP charges.

Customs Declaration Forms
​

Customs declarations are required for all commercial items. This means
  • any goods exported/imported in the course of a business transaction,
  • whether or not they are sold for money or exchanged (i.e. they might just be sent for exhibition).​​ ​
Customs authorities around the world require international mail and parcels of value arriving in their country to have the required customs declarations. So make sure you've completed the necessary forms.

There are two forms:
  • Customs declaration form CN22 (UK) for lower valued items of artwork
  • Customs declaration form CN23  (UK) for higher value artworks

Form CN22

What the CN22 form looks like may vary from country to country
​
This is the form CN22 which is an international Customs Declaration Form for Great Britain for items valued at less than £270. People sending presents overseas will be familiar with completing it in terms of saying what a package contains and its weight and value. You must also declare whether the item is:
  • a gift
  • ​a document
  • a commercial sample
  • ​"other"
For all commercial items you MUST also include the trade commodity tariff code and the country of origin of the goods (artwork).
CN 22 Customs Declaration Form
CN 22 Customs Declaration Form
BUY 100 SELF ADHESIVE CUSTOMS DECLARATION FORMS LABEL CN22 ROYAL MAIL POST OFFICE STATIONARY from Amazon UK
Rated an average of 4.9 out of 5 stars by 12 customer reviews

These are self adhesive and hence save time for the despatch of all art parcels from the UK to destination countries outside the EU

This is an exact copy of the form used by the Royal Mail and available at post offices in the UK

​Free delivery when included as an "add on" item

Form CN23
​

CN23 is for artwork valued at over £270. It requires a lot more information.
What it looks like can very from country to country - but it should still include all the required information
Picture
GB Customs Declaration Form CN23 - for packages valued at more than £270
The information required is as followed.
  1. General descriptions are not permitted. Give a detailed description of each article in the item, e.g. “framed oil painting”. 
  2. Give the quantity of each article and the unit of measurement used.
  3. Give the net weight of each article (in kg).
  4. Give the total weight of the item (in kg), including packaging, which corresponds to the weight used to calculate the postage.
  5. Give the value of each artwork
  6. Give the total value of all artwork in the package - indicating the currency used (e.g. GBP for pounds sterling). 
  7. HS tariff number (6-digit) must be based on the Harmonized Commodity Description and Coding System developed by the World Customs Organization.
  8. The “Country of origin” means the country where the goods originated, e.g. were produced/manufactured or assembled. Senders of commercial items are advised to supply this information as it will assist Customs in processing the items.
  9. Give the amount of postage paid to the Post for the item. Specify separately any other charges, e.g. insurance. 
  10.  Tick the box or boxes specifying the category of item.
  11. Provide details if the contents are subject to quarantine (plant, animal, food products, etc.) or other restrictions.
  12. (Licence) and 
  13. (Certificate) If your item is accompanied by a licence or a certificate, tick the appropriate box and state the number.
  14. (Invoice) You should attach an invoice for all commercial items.
  15. Your signature and the date confirm your liability for the item. 

​Any item sent with a value in excess of £270 must have a fully completed  Customs declaration form CN23. This should be attached using the plastic wallet available from any Post Office® branch.
Royal Mail - Help with Customs
BUY 6" x 9" Clear Plastic Adhesive Packing List Mailing / Shipping Envelope Pouch - 100 Pieces from Amazon.com
Rated an average of 4.9 out of 5 stars by 42 customers
  • 6" x 9" Size Makes it Easy to fit Half Sheet Packing Slips or Smaller
  • Clear Outer Face made from Tamper Proof 2 Mil Poly to Protect your Packing List
  • Actual Usable Inner Dimesnions: 6" x 9" - Actual Outer Dimensions: 6 5/8" x 10".
  • Strong Adhesive Backing for attaching to a variety of surfaces
  • 100 Pieces per pack
BUY REALPACK® 100 x A5 Plain Document Enclosed Wallets - Ensure Delivery Notes and Invoices Accompanying Goods Arrive Well-Protected and Legible Free Fast Shipping from Amazon UK
Rated an average of 5 out of 5 stars by 6 customers

This envelope can be used to include your CN23 and any other relevant documentation which Customs need to see.
These envelopes are:
  • 100 transparent envelopes sized A5 165mm x 225mm
  • Self-adhesive - for speed of packing
  • Protected by a very strong adhesive seal to keep documents secure during transport and in all types of weather.
  • also available with "Documents Enclosed" printed on the outside​


The ATA Carnet
​

The ATA Carnet is used for artwork being shipped for exhibition only. That means "exhibition ONLY" i.e. not for sale
In the UK, HM Revenues and Customs define an ART carnet as follows...
The ATA carnet is an international Customs document that can be used in different countries around the world to cover temporary use of goods without payment of Customs charges."
Item 18 states an ATA is available for:
"Works of art, collectors items and antiques imported for the purposes of exhibition, with a view to possible sale"

The HM Revenue & Customs - ATA and CPD Carnets notice explains how ATA carnets can be used to:
  • temporarily export goods for use outside the EU
  • claim relief under Temporary Admission on non-EU goods imported for temporary use in the UK
  • cover transit of goods through certain countries en route to countries where they will be temporarily used.

One class of relief relates to artwork - you can read about this in 
ATA and CPD Carnets (Acrobat PDF, 250KB)

However they can be quite difficult to obtain and they are not essential if you do the paperwork for Customs properly.

A carnet can be used by private travellers or businesses. When a carnet is issued, the person who can use it will be named on the front cover of the carnet, this person is the ‘holder’. The carnet can be used by the holder or a representative. The representative is named in box B of the carnet or by a letter of authorisation.
Notice 104: ATA and CPD carnets
Updated 4 November 2016
REFERENCE:
  • ATA Carnet - Wikipedia, the free encyclopedia - ​The ATA Carnet is an international customs document that allows the holder to temporarily (up to one year) import goods without payment of normally applicable duties and taxes, including value-added taxes. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due.
  • London Chamber of Commerce and Industry - ATA CARNET - 'PASSPORT FOR GOODS'
  • ATA Carnet | Trust the Experts - Detailed information, Alerts and Updates about the ATA Carnet international customs document is found on these pages. Live Customer Service from Carnet Specialists is also available using Click to Chat and Click to Call.
  • Business support, information and advice | Business Link - Export Procedures - ATA and CPD (Carnet de Passages en Douane) - ​ATA and CPD (Carnet de Passages en Douane) carnets provide for goods to be taken temporarily into or out of the European Union (EU) for purposes such as exhibiting at a trade fair without having to complete the customs declarations and formalities normally required. Their use is not mandatory but where they are available they simplify customs clearances in dispatching and receiving countries that are party to the ATA carnet or Istanbul Conventions.
  • Checklist Temporary use without an ATA Carnet | Touring Artists - what you need to export and reimport goods without an ATA Carnet (the example used if for Germany - but the principles are the same for other EU countries) 

HOW TO: Complete Customs documentation in the UK 
​

Transport of art within the EU

Transport OUTSIDE the EU

No specific documentation is required if importing and exporting where the art remains within the EU. 

The 28 EC countries are: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the UK.
You do however need documentation when exporting from within the EU to e.g. the USA and other countries around the world.

Failure to use proper documentation completed in full will mean the package being returned or getting stuck in Customs.
"When sending packets or parcels outside the EU, you need to make sure that it is presented with the right forms. If you don't, it's likely it'll be returned by the destination country's customs service."
ROYAL MAIL

All items with contents up to the value of £270 must have a signed and dated Customs declaration form CN22 attached to the front.
​
Royal Mail - Help with Customs
REFERENCE:
​Forms are available to download from this link
  • Tariff Sections | Business Link (relevant to works of art) - UK Trade Tariff - Tariff Sections - SECTION XXI - Works of art, collectors' pieces and antiques (chapter 97 - 99)
  • Tariff Sections | Business Link - - export commodity codes for artwork - UK Trade Tariff - export commodity codes for artwork
  • Royal Mail Postal Advice - Help and advice for sending items - 
  • Customs: Sending and Receiving mail outside the European Union (EU) -  important information on sending and receiving items aboard. We have detailed guidance on which forms to use when sending to different countries

HOW TO: Complete Customs documentation in the USA

"A PS Form 2976, Customs Declaration CN22 - Sender's Declaration, must be used on all First-Class Mail International® package-size items (small packets), the Priority Mail International® Small Flat Rate Box, M-bags, and certain Express Mail International® items. Refer to the International Mail Manual at pe.usps.com for additional information.
In the USA Artwork is considered to be
"Examples of items that do not qualify as documents - rather, they are considered merchandise, so the sender is required to apply a customs declaration form and declare a value"
Also use this form on a First-Class Mail International mailpiece or the Priority Mail International Flat Rate Envelope if ANY of the following applies:
  • The mail weighs 16 ounces or more (4 pound maximum weight limit);
  • The mail exceeds ¾ inch thick; or
  • The mail contains dutiable contents."​
Picture
REFERENCE:
  • ​Importing personal and commercial original works of art, paintings, drawings, pastels, collages, decorative plaques, lithographs, original prints and sculptures - Original works of art (i.e. paintings, drawings, pastels, collages and decorative plaques) with or without their frames are duty-free under Chapter 97 in the Harmonized Tariff Schedule (HTS)
  • USPS - International Mail Manual - Mailing Standards of the United States Postal Service International Mail Manual 
  • USPS - Customs Forms  International shipments may be subject to Customs examination in the destination country. Sign in or sign up to complete Customs forms online to declare the contents and value of your shipment, or just select and print an online Customs forms.
  • ​Index of Countries and Localities - USPS Postal Explorer > International Mail Manual > Index of Countries and Localities
  • 123 Customs Forms and Online Shipping Labels - USPS - IMM - International Mail Manual - ContentsPostal Explorer >IMM - International Mail Manual > 1 International Mail Services > 120 Preparation for Mailing > 123 Customs Forms and Online Shipping Labels
  • Customs Declaration CN22 - Sender's Declaration Instructions - Summary states:

Export Licences
​

Export Licences in the UK - valuation and processes

Picture
Export Licence REQUIRED: Threshold Values and Customs Codes for the Export of Artwork (extract from Procedures and guidance for exporters 2016)
Certain cultural goods that reach or exceed specific age and monetary value thresholds require an individual licence for export out of the UK – whether on a permanent or temporary basis.
Export Licensing | Arts Council
The provision of provenance by exporters for cultural objects that are intended for export, would appear to be a recurrent, contentious, and on occasions fractious issue for quite some time.
​Notice on import proof, declarations and provenance (PDF)
The Export Licensing Unit of the Arts Council issues export licences on behalf of the Secretary of State in the UK.

The British Government seeks to keep items of particular cultural significance in the UK. Consequently there are export controls on art and other significant items.
REFERENCE:
  • ​Export Licensing | Arts Council - provides information and guidance about export licences
  • Procedures and guidance for exporters - 
  • ​Notice on import proof, declarations and provenance (PDF) - Notices for exporters includes one relating to import proof, customs declarations and statements and proof of provenance
  • UNESCO holds a unique round table on regulation, cooperation and diligence of professionals for cultural heritage protection

HOW TO: write an international address correctly
​

Make sure you use the correct format of address for the country you are posting to. Not all countries format their addresses in the same way. Below you will find some resources which help you understand better how to format addresses correctly

USE CAPITALS FOR ADDRESSES - it avoids confusion due to handwriting.

USE A WHITE LABEL FOR THE ADDRESS
- it helps people and machines to read it easily

ALWAYS INCLUDE THE POST CODE OR ZIP CODE - most post is processed by machine and the code is needed to speed up the process

You need to have:
* a correct and clearname of recipient and destination address
* a correct and clear return address for the sender - which cannot be confused with the destination address

​
REFERENCE

International addresses
  • International mailing checklist | Royal Mail Group Ltd - International mailing checklist - A few things to remember before sending your overseas mail
European addresses
  • Royal Mail Postal Advice- How to write a European address - A schedule of ideal ways of addressing destinations in different countries in Western Europe
  • Royal Mail Postal Advice - How to write non-European addresses - Learn how to address mail correctly across the rest of the world
USPS advice
  • USPS - International Resource Center - Find all the shipping resources you need for your international business.
  • USPS - International Shipping Instructions - ​Follow our instructions to ensure your mail is correctly packaged.
  • USPS - A Customer's Guide to Mailing - What Are You Mailing? International
  • USPS - Addressing International Mail - Be sure your mail gets there-see how to address it correctly.
  • USPS IMM - International Mail Manual - 122 Addressing - USPS IMM - International Mail Manual - 1 International Mail Services > 120 Preparation for Mailing > 122 Addressing
  • USPS - Print Shipping Labels - ​Domestic and International Shipping labels - may require download of software

Size, Weight and Content Restrictions and Prohibitions (International) 

Below you can find information which relates to the restrictions on size and weight and the prohibitions on content employed by Royal Mail and Parcel Force within the UK and for international post.

Bear in mind prohibitions on what can be sent internationally tends to be identical across the world. Prohibitions apply in both the sending and receiving countries and any parcel sent needs to be compliant with both
  • Royal Mail guidance on weight and size restrictions when sending international items of mail. | Royal Mail Group Ltd - For reference - These are Royal mail's size and weight restrictions for normal domestic post only
  • Royal Mail guidance on weight and size restrictions when sending international items of mail. | Royal Mail Group Ltd - Here are the minimum size and weight restrictions for all Royal Mail's international services.
  • Need to post something heavier or larger? Use Parcelforce Worldwide ​Prohibitions and restrictions - Courier Services from Parcelforce Worldwide - Send parcels using express next day or 48 hour parcel delivery with Parcelforce Worldwide. UK and international courier services available with collection

HOME
SHIP ART
  • How to Pack Artwork
  • Packaging materials
  • How to mail art - post and parcel services 
  • How to ship art to an exhibition
  • UK ART movers, couriers and shippers
  • USA ART movers, couriers and shippers
ADVERT
This website provides a compendium of resources about the art business for artists.

It helps artists learn how to do better at being business-like, marketing and selling art and looking after their financial security.

Copyright Katherine Tyrrell | Making A Mark Publications - all rights reserved
  • About this site 
  • About the Author
  • Privacy Policy
If you've got any suggestions for what you'd like to see on this website please send me your suggestion
PLEASE NOTE:
1) Content and the law change all the time.
​2) Given the size and scope of this site I do NOT warrant that
  • any information is complete and/or professional
  • all links lead to the most current and up to date information.

3) This website is free for you but not for me. 
​Links to books are Amazon Affiliate links. Buying a book via this website means I get a very small payment which helps to fund and maintain this website. .I much appreciate any support your provide.
Adverts are provided by Google AdSense - but the adverts do not mean I endorse the advertiser.
  • Home
    • Art Business Information Index
  • NEWS
  • PRACTICE
    • Starting Out - Tips
    • Office Practices >
      • Data Protection for Art and Artists
      • How to back up image files
    • Learning Opportunities >
      • Best Art Business Books
      • Art Schools in the UK
      • Art Business Courses
  • MARKETING
    • How to write an Artist's Statement >
      • What is an Artist Statement?
      • Why you need an Artist's Statement
      • TIPS How to write an artist statement
      • The Language of an Artist's Statement
      • What an artist statement should contain
      • Examples of Artists Statements
    • How to write an Artist's Resume or CV >
      • Social Media summaries
      • CV for Artists
      • Resume for Artists
      • Biography for Artists
    • How to write a press release for an artist
    • The Private View Invitation
    • Publicity for Juried Exhibitions
    • Websites for Artists >
      • Why websites matter
      • Options for Websites
      • Web content for Artists
      • Web design for artists
      • Writing for the Web
    • Blogging for Artists
    • Image sizes for Social Media Sites
    • How to be mobile-friendly
  • SELL ART
    • A Guide to Art Dealers & Galleries
    • A Guide to Art Agents and Consultants
    • Art Fairs
    • Alternative Options for Exhibitions
    • The Vanity Gallery
    • Trading Standards for Artists
    • E-commerce for artists
    • Open Studios
    • Selling Art from Home
  • FRAME / SHIP ART
    • FRAME ART >
      • List of Recommended Picture Framers
      • Conservation Products
      • Framing for open exhibitions and art competitions
      • Framing Videos
      • How to hang a picture
    • SHIP ART >
      • How to pack artwork
      • Packaging materials
      • How to ship art to exhibitions
      • How to ship internationally
      • Post & Parcel Services
      • UK Art Movers & Couriers
      • USA Art Movers & Couriers
  • COPYRIGHT
    • Copyright and artists' rights
    • Copyright Infringement and Fair Use
    • How to protect artwork online
    • How to do a reverse image search
    • What to do about copyright infringement - for artists
    • Global Conventions on copyright >
      • Copyright in the UK
      • Copyright in the USA
      • Copyright in Canada
      • Copyright in Australia
  • MONEY & TAX
    • How to Price Your Art >
      • How important is price when buying art?
      • Options for Pricing Art
      • Terminology and Formulas for Pricing Art
      • Art Experts on Pricing Art
      • How artists price their art
      • The price of affordable art
    • How to create an Invoice
    • Insurance for Art and Artists
    • Tax Tips for Artists
    • VAT for Artists
    • Retirement and Pensions for Artists
    • The Art Legacy >
      • Estate Planning for Artists
      • Famous Artists Estates
      • Artwork Inventory
      • After the Death of an Artist
      • Copyright and Resale Rights after Death
      • Art and Inheritance Tax
      • Estate Planning for Art Collectors
  • About
    • Would you like me to help?
    • Privacy Policy
    • Contact
✕