What you need to know to ship (export) artwork internationally for exhibition and/or sale
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How to get to grips with:
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Check out resources for helping you deal with the paperwork - including
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Many artists exhibit their art internationally and many sell art internationally
HOWEVER Customs treats Art just like any other commodity - and you have to get past Customs!
If you are looked after by an art gallery they will organise this
BUT if you do it yourself - you are on your own!
PLUS information on how to ship internationally and get it right is thin on the ground.
This section aims to tell you what you need to know - and references other sources of information.
HOWEVER Customs treats Art just like any other commodity - and you have to get past Customs!
If you are looked after by an art gallery they will organise this
BUT if you do it yourself - you are on your own!
PLUS information on how to ship internationally and get it right is thin on the ground.
This section aims to tell you what you need to know - and references other sources of information.
This section covers:
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THE PAPERWORK
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WHAT ELSE YOU NEED TO KNOW AND DO
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What this site does NOT do
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This site does NOT provide:
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I recommend that you pay a professional for tax advice IF:
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IMPORTANT DISCLAIMER
1) I'm not liable for any of the advice you find on this page.
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 EITHER complete OR the most up to date documentation. But at least it gets you started in the right direction. and alerts you to some of the things you need to know and do....
2) Remember only YOU are responsible for the international shipping and the choices YOU make
- unless you employ a dedicated professional service to do it for you.
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 EITHER complete OR the most up to date documentation. But at least it gets you started in the right direction. and alerts you to some of the things you need to know and do....
2) Remember only YOU are responsible for the international shipping and the choices YOU make
- unless you employ a dedicated professional service to do it for you.
Thank you so much for your informative, helpful blog. When I called shipping companies (4 times and a visit in person), no one would tell me where to get a Customs Declaration form which my new collector requires or even told me I could not get one until it was at customs. This was so frustrating and honestly, I do not think the people at the co. knew about the form or what is is and if they are answering questions about their international shipping service, they should. Thank you so much for Sharing your in depth knowledge on this!
Leslie P
The really essential thing you need to know about shipping art internationally
is that
is that
NOTHING MOVES
UNLESS YOU GET THE CUSTOMS PAPERWORK RIGHT!
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I CANNOT EMPHASISE THIS ENOUGH
I've known more than a few artists, art societies and art competitions where
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) |
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Consequently, I'm starting with the really important topics / documents:
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Plus further down the page I'll be considering
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How to produce an export invoice
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If exporting or importing artwork outside the EU, you need:
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REFERENCE:
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An export invoice is REQUIRED for all artwork sent to a country outside a customs union (such as the European Union)
Below I explain all the items that need to be included. Some of them are NOT optional. This is the export invoice that I use. You need to amend it to indicate whether it is commercial or a proforma invoice 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 (eg sent for exhibition) then you need to produce an
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SUMMARY of what an export and import invoice needs to contain
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Your Information
Client Information
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Customs Information (ESSENTIAL)
Artwork Information
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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:
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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. 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. |
ADVERT
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
the tariff commodity code which MUST be displayed on Customs paperwork is
9701.10.0000
Commodity Tariff Codes are used to
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
- 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
- ESSENTIAL to customs declarations - you MUST include a code on the declaration form and invoices
- ESSENTIAL to speedy movement of all packages through 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
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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:
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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 payTrade Tariff: look up commodity codes, duty and VAT rates | GOV UK
- * find out about duty reliefs
TRADE TARIFFS - export commodity codes
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You need to use these codes to
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SEE THE CALL OUT BOX BELOW FOR HOW TO USE THEM
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Understand the Tariff Codes
A code has six digits
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)
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Listing relevant to art in the "Trade Tariff: look up commodity codes, duty and VAT rates"
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
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:
EXPORT TO ANOTHER COUNTRY (in the EU): Export Codes for artists based outside the UK
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?
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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". ' |
EORI - Economic Operator Registration and Identification
If you live in the EU, you need an EORI number to trade goods with countries outside the EU.
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This section covers:
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You need an EORI number to trade goods with countries outside the EU. |
What is an EORI number?
Businesses and people wishing to trade must use the EORI number as an identification number in all customs procedures when exchanging information with Customs administrations.
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"EORI" stands for Economic Operator Registration and Identification.
An EORI number is a unique identification number which identifies who you are to Customs. An EORI number is used for:
The EORI system started in 2009. It replaced the previous system of Traders Unique Reference Number (TURN) |
REFERENCE:
The following links are to official webpages about what the EORI is and how the EORI works within the EU Official:
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What is the format of the EORI number?
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The EORI number exists out of two parts:
You can check valid EORI numbers in the EORI online database |
UK EORI numbers start with the letters 'GB'. Most are then followed by a 12-digit number based on the trader's VAT number (eg GB123456789000). |
When and why do you need an EORI number?
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If you live/work within the EU you need an Economic Operator Registration and Identification (EORI) number to trade goods with countries outside the EU.
It is irrelevant if the economic operator is
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REFERENCE:
Official:
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How do I get an EORI number?
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You need to apply to the relevant taxation and customs authority
For example, in the UK, HM Revenue & Customs (HMRC) assigns an EORI number to importers and exporters. If you live outside the EU you should request an EORI number from the customs authorities of the EU country responsible for the place where the artwork arrives first. |
REFERENCE:
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Articles about exporting / importing / shipping art
IMPORT / EXPORT: 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.
ADVERTS
CUSTOMS CHARGES & TAXES
You cannot assume no duty or tax is payable at Customs.
You can however prepay any duty or tax due.
You can however prepay any duty or tax due.
Valuation for duty and tax payable
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Country of import
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Pricing the art
There is a global crackdown on e-traders and others deliberately mispricing goods in order to avoid tax.
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You should NOT:
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When are goods exempt from tax?
In many countries, overseas goods are free from customs duty or import value-added tax if they are personal gifts for special events, like weddings or birthdays. To benefit from the relief, the goods must typically be worth less than $50. |
Transfer Pricing: This generally relates to the transfers of goods and transactions between connected parties. There is a wealth of tax guidance about this. The internationally recognised ‘arm’s length principle’ and the OECD (Organisation of Economic Co-operation and Development) Transfer Pricing Guidelines governs most of what should happen i.e. there are no favourable valuations to a company simply because transactions are between
Liability for duty and tax on sale of artwork
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Art sold to a client living in another country is liable for all relevant 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. |
VERY IMPORTANT
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 and importing to another. |
Returned Goods
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!
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 (including on the Distance Selling of Art)
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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.
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For detailed information on VAT relating to cross-border sales see below and VAT for Artists and the section on this topic
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If you are re-importing art after an exhibition - see Liability for duty and tax on art re-imported after an exhibition below.
REFERENCE:
Various articles discussing the challenges and pitfalls of importing and exporting art - and the implications in terms of dealing with Customs and Tax
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
CUSTOMS CHARGES, RATES & TARIFFS
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Customs Charges are based on valuation of the goods and agreed rates for trade and can comprise:
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 |
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Below I indicate what the situation is on custom tariffs for the UK, USA and the EU
IMPORTING art to the UK
Your goods will not be released by customs until you’ve paid all duty and UK VAT.
Starting to import from non-EU countries
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UK Customs duties on IMPORTS are made up of 2 components:
Duty relief schemes - temporary admission scheme.
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REFERENCE:
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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
If you lower the valuation of art intended for sale on the entry documents - in order to avoid tax - you are committing a felony.
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The USA has
There are special rules for Trade Shows In order to ship merchandise into the US, customs requires the owner of record to have a US Federal Tax ID number (also known as an Employer ID #) with a US mailing address. An informal entry is the entry of goods valued under 2500US$ and does not need to be cleared by a customs bond as it is designated for mostly personal importations. |
REFERENCE:
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What do I need to know about exhibiting a product, bringing or shipping supplies for a Trade Show in the U.S.?
If you are traveling into the U.S. to exhibit a product at a Trade Show/Fair, the following is a checklist of recommendations useful for the entry of the items:
· Official documentation date and location of the Trade Show
· Confirmation that you are an exhibitor
· Documentation indicating value of items
· Mark items "Not for Sale" or mutilate the items
· Contact the Port of Entry prior to travel
· Complete CBP 7523 "Entry and Manifest of Merchandise Free of Duty" (For NAFTA items only).
· Check with the government agency that regulates your product for any possible restrictions or required documentation
· Obtain the HTSUS code for your items
If shipping supplies and/or the value is over $2500, aTEMPORARY IMPORTATION UNDER BOND (TIB) orCARNET is the best course of action. This applies to display booths or other items not remaining in the U.S. beyond your intended visit.
Trade Shows - exhibiting a product/ booths | US Customs and Border protection
TAX ON IMPORTING ART FOR EXHIBITION AND SALE
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!)
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This means that artists
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. |
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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
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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.
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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
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Customs declarations are required for all commercial items. This means
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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:
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Form CN22
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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:
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CN 22 Customs Declaration Form
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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
What it looks like can very from country to country - but it should still include all the required information
GB Customs Declaration Form CN23 - for packages valued at more than £270
The information required is as followed.
- General descriptions are not permitted. Give a detailed description of each article in the item, e.g. “framed oil painting”.
- Give the quantity of each article and the unit of measurement used.
- Give the net weight of each article (in kg).
- Give the total weight of the item (in kg), including packaging, which corresponds to the weight used to calculate the postage.
- Give the value of each artwork
- Give the total value of all artwork in the package - indicating the currency used (e.g. GBP for pounds sterling).
- HS tariff number (6-digit) must be based on the Harmonized Commodity Description and Coding System developed by the World Customs Organization.
- 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.
- Give the amount of postage paid to the Post for the item. Specify separately any other charges, e.g. insurance.
- Tick the box or boxes specifying the category of item.
- Provide details if the contents are subject to quarantine (plant, animal, food products, etc.) or other restrictions.
- (Licence) and
- (Certificate) If your item is accompanied by a licence or a certificate, tick the appropriate box and state the number.
- (Invoice) You should attach an invoice for all commercial items.
- 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
  Rated an average of 4.9 out of 5 stars by 42 customers
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  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:
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The ATA Carnet
The ATA Carnet is used for artwork being shipped for exhibition only.
That means "exhibition ONLY" i.e. not for sale
That means "exhibition ONLY" i.e. not for sale
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In the UK, HM Revenues and Customs define an ART carnet as follows...
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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." |
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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" |
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. |
The HM Revenue & Customs - ATA and CPD Carnets notice explains how ATA carnets can be used to:
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.
- 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.
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)
ADVERT
HOW TO: Complete Customs documentation in the UK
Transport of art within the EU
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Transport OUTSIDE the EU
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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." All items with contents up to the value of £270 must have a signed and dated Customs declaration form CN22 attached to the front. |
REFERENCE:
Forms are available to download from this link
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"
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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:
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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 FOR CULTURAL GOODS
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You may need a licence to export certain ‘cultural goods’ over 50 years old.
Whether you need a licence depends on the age and value of the goods - see the tabulation below for the values for different commodities used by the EU. |
Cultural goods include:
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Export Licence thresholds for export of cultural goods
- to countries outside the European Union
Export Licence REQUIRED: Threshold Values and Customs Codes for the Export of Artwork (extract from Procedures and guidance for exporters 2016)
£ZERO THRESHOLDS
THRESHOLDS £10,000 - £50,000 (by value)
THRESHOLDS > £100k
- 1. Archaeological objects over 100 years old: £Zero
- 2. Elements of artistic, historical or religious monuments over 100 years old which have been dismantled: £Zero
- 8. Incunabula and manuscripts, including maps and musical scores, singly or in collections: £Zero
- 11. Archives, and any elements thereof, of any kind or any medium over 50 years old: £Zero
THRESHOLDS £10,000 - £50,000 (by value)
- 4. Mosaics other than those in categories 1 or 2, and drawings in any medium: £10,200
- 5. Engravings, prints, serigraphs and lithographs with their respective plates and original posters: £10,200
- 7. Photographs, films and negatives thereof: £10,200
- 10. Printed maps more than 200 years old: £10,200
- 3b. Watercolours, gouaches and pastels: £20,600
- 6. Sculptures or statuary and copies produced by the same process, other than those in category 1: £34,300
- 9. Books more than 100 years old: £34,300
- 12a. Zoological, botanical, mineralogical or anatomical collections or specimens: £34,300
- 12b. Historical, palaeontological, ethnographic or numismatic collections: £34,300
- 13. Means of transport over 75 years old: £34,300
- 14. Any other items more than 50 years old not included in categories 1 to 13: £34,300
THRESHOLDS > £100k
- 3a. Pictures and paintings, other than those included in category 3b or 4: £103,000
Export Licences in the UK - valuation and processes
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. |
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. |
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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. The UK government retains the right to defer the granting of an export license. This is used to delay the export of items deemed of national importance under specified criteria in order to allow time for funds to be raised to keep them in the UK. |
EXPORT LICENCES: Articles by government / agencies / reputable organisations
These are the rules. They're not negotiable.
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REFERENCE: These are related articles:
- Export Licences | Antique Trades Gazette - When art and antiques are bought and sold above certain the value thresholds, it is necessary to obtain licences to export these items from the UK.
- UNESCO holds a unique round table on regulation, cooperation and diligence of professionals for cultural heritage protection
HOW TO: write an international address correctly
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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
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Size, Weight and Content Restrictions and Prohibitions (International)
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Check information which relates to
Information is available as to what restrictions and prohibitions are 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 |
REFERENCE:
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