What you need to know to ship (export) artwork internationally for exhibition and/or sale ​
​
How to get to grips with:
  • Export Invoices,
  • The EORI Number
  • Customs:
    • ​Customs Declaration Forms
    • ATA Carnet and work for exhibition only
    • Trade Tariff Commodity Codes,
  • Customs Charges, Taxes, Import Duty & VAT​
    • Tax on importing art for exhibition and sale 
    • VAT on Art Imported to the EU area ​- for sale at art fairs, art competitions, juried & gallery exhibitions
    • ​Reimporting artwork 
  • Rules of Origin - documentation for export/import (see dedicated page)
  • Export Licences for Cultural Goods (see dedicated page)
  • ​How to write an International Address
  • Size, weight and content restrictions
Check out resources for helping you deal with the paperwork - including
  • Customs declarations and documentation​
  • Trade Tariff Codes
  • ​Rules of Origin (seperate page)
  • ​International Addresses
  • Export Invoices
  • Export Licences (seperate page)
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 VERY thin on the ground
although it's got better since I first started this page.
​
​This section aims to tell you what you need to know - and references other sources of information. 
This section covers:
THE PAPERWORK
  1. How to produce an export invoice - and why you also need an import invoice for any temporary export for exhibition only
  2. Trading with the EU: How to get an EORI Number - an identification number which customs use to identify the sender and their parcels across all EU countries.
  3. Customs Documentation
    1. HOW TO: Complete Customs documentation (UK)
    2. ​HOW TO: Complete Customs documentation (USA)
    3. The ATA Carnet​
  4. UK Trade Tariff - export commodity codes - and which codes to use when for which types of art
  5. Customs  and Import / Export Charges
    1. VAT for those importing art for sale to the UK - for art competitions, juried and other exhibitions
    2. Import Duty for art brought into the USA
    3. 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
  6. ​​​Export Licences What you need to do is different if you are:
    • sending goods through the post
    • taking goods in your luggage, car or van to sell
    • taking goods temporarily out of the UK
​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. 
  • Advice on which carrier to use for your commodity / location / situation
  • "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 customs or tax affairs are complicated 
  • you have a specific customs or tax query which you can't find an answer to from official information available online.

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 for a fee..
The really essential thing you need to know about shipping art internationally
​is that 

NOTHING MOVES
UNLESS
​YOU GET THE CUSTOMS PAPERWORK RIGHT!
​
and
Electronic customs data became mandatory
for some international destinations from the 1 January 2019

I CANNOT EMPHASISE THIS ENOUGH

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.

The latest tweak is electronic customs forms - but not everywhere as yet.

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)
Your goods may be seized if you don’t follow the rules. You may also be fined or prosecuted.
HMRC Tax and customs for goods sent from abroad 
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
I'm starting with the 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)
    • plus how to write an international address - and what addresses are needed on the parcel
  • Application for an Economic Operator Registration and Identification (EORI) number (re import/export involving EU Countries)
  • the Customs Declaration Forms - and how to complete them properly. These can vary depending on the value of the art​ - and you MUST use the correct one. Plus these are going digital.....
  • Trade Tariff Commodity Codes for your invoice and Customs forms. You have to formally indicate to Customs - using the correct code - what is inside the parcel.
Plus further down the page I'll be considering
  • the Customs and Tax Charges - artwork does not get out of Customs unless all relevant taxes have been paid - including:
    • VAT for those importing artwork to the UK for exhibition; and 
  • Export and Import Matters - related to specific countries, including 
    • Export licences for artwork where these are required
  • Size, Weight and Content Restrictions and Prohibitions (International)
​Providing fraudulent data on shipping documents to avoid duty or taxes is illegal. 

#1.  How to produce an EXPORT Invoice
​

and why you also need an IMPORT invoice for artwork exhibited internationally or being returned
​
If exporting or importing artwork outside the EU, you need:
  • a COMMERCIAL invoice if the work is to be sold
  • an EXPORT PROFORMA invoice if the work is just for exhibition (i.e. a non-commercial shipment)
  • an IMPORT PROFORMA invoice for all artwork being returned to the owner
​
REFERENCE:
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.
  • ​It is ESSENTIAL that the object has a VERY precise description.

​This is the export invoice that I use - and I've had no problems to date. (download link below)

You need to amend it to indicate whether it is commercial or a proforma invoice

If you intend to re-import the art (eg sent for exhibition) then you need to produce BOTH an:
  • export proforma invoice
  • import proforma invoice - for the documentation on the return journey

FREE INVOICE DOWNLOADS
You can 

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
If the artwork is valued at more than £270 you MUST​ include the invoice with the customs declaration
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!

Also Customs do not like items of value that lack a precise descriptions

Remember however that the only things Customs and Shippers are typically interested in are:
  • what commodity it is (precise description)
  • country of origin
  • value of the commodity
  • weight and nature of the packaging.
​
Packages whose declared value is under $800 ($100 if being sent as a gift to someone other than the purchaser) will generally be cleared without any additional paperwork prepared by CBP. However, CBP always reserves the right to require a formal entry for any importation and generally exercises this option if there is something unusual about the importation, or if important documents such as an invoice or bill of sale do not accompany the item.
Internet Purchases | US Customs & Border Protection (my bold)
You should attach an invoice for all commercial items.
GB CN23 form instructions
​RECOMMENDATION: 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.
RECOMMENDATION: PLUS - for a RETURN journey - you also need AN IMPORT PROFORMA INVOICE

If you exhibit your artwork internationally, then you need to be able to get it back into the country.

An IMPORT Invoice enables you to
  • return your artwork to your studio within a Customs defined period (generally under two years) e.g. 
    • coming back from an exhibition;
    • returned by a dissatisfied customer etc
  • to claim relief from payment of import duty.

HOW TO: write an international address correctly
​

Make sure you use the correct format of address for the country you are posting/shipping to.
Not all countries format their addresses in the same way.

The REFERENCE section includes 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 clear names of
  • the recipient and destination address
  • the sender and address (which cannot be confused with the destination address)
  • on the outside of the package
  • AND matching relevant addresses on the invoice
REFERENCE

International addresses European addresses USPS advice
COVID-19 NOTICE
THERE IS SOME LEVEL OF DISRUPTION TO INTERNATIONAL SHIPPING SERVICES
AND SOME AGENTS WILL NOT ACCEPT INTERNATIONAL MAIL
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#2. Trading with the EU:  How to get an EORI Number
​(Economic Operator Registration and Identification)

You need an EORI number to trade goods with countries outside the EU.
If you’re based outside the EU you need an EORI number to trade goods with the UK / EU
Get an EORI number
This section covers:
  • What is an EORI number?
  • What is the format of the EORI number?
  • When any why do you need an EORI number?
  • How do I get an EORI number?
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.

If you live/work outside the EU you need an Economic Operator Registration and Identification (EORI) number to trade goods with countries INSIDE the EU.
REFERENCE:
​Official:

What is an EORI number - and what does it do?

Any business which  imports or exports of goods into or out of the EU needs an EORI number to trade.
​
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.
"EORI" stands for Economic Operator Registration and Identification.

An EORI number is a unique identification number which identifies who you are to Customs. It is irrelevant if the economic operator is
  • a company (legal person)
  • or a natural person.

​An EORI number is used for:
  • all customs related activities within the EU
  • when importing from or exporting to a country outside the EU

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:  Other:

What is the format of the EORI number?

The EORI number exists out of two parts:
  • the country code of the issuing Member State; followed by
  • a code or number that is unique in the Member State

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).
Economic Operator Registration and Identification (EORI) Scheme | NI Business Guide
REFERENCE:
Official:  Other​:

When and why do you need an EORI number?

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
  • a company (legal person)
  • or a natural person.
REFERENCE:
​Official:

How do I get an EORI number?

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:

#3. CUSTOMS DECLARATION FORMS
​

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.
​
Note: It is important to know that foreign shipments that are not accompanied by a U.S. Customs and Border Protection declaration form and an invoice may be subject to seizure, forfeiture or return to sender.
Internet Purchases | US Customs & Border Protection (my bold)
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 to a trade fair or "not for sale" to an exhibition).​​ ​

To complete customs documentation you MUST know and state the relevant trade commodity tariff code - see next section
There are generally two forms - for lower and higher value art

FOR EXAMPLE IN THE UK: PLUS
  • The ATA Carnet for artwork being shipped for exhibition only

HOW TO: Complete Customs documentation in the EU / UK 
​

Transport of art within the EU
​

No specific documentation is required if an EU Country importing OR exporting AND 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.

This changes when the Customs Regulations Change when the UK leaves the EU at the end of 2020.

Transport OUTSIDE the EU / UK
​

Customs documentation is required when exporting from within the EU/UK 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
Hint: To speed a package through CBP examination at a port's International Mail Branch, the seller should affix a completed CN 22 or CN 23 (U.S. Customs and Border Protection Declaration Form) to the outside of the package. This form may be obtained at local post offices worldwide.
Internet Purchases | US Customs and Border Security

Form CN22 - for items up to the value of £270 

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
What the CN22 form looks like may vary from country to country - but should have the same number i.e. CN22 or 23
​
​This is the NEW form CN22 which is an International Customs Declaration Form (Great Britain) for items valued at less than £270. You can obtain the form
  • at a Post Office,
  • or by downloading it.
​
CN22 - You must also declare whether the item is:
  • a gift
  • ​a document
  • sale of goods
  • a commercial sample
  • returned goods
  • ​"other"
You also need to provide:
  • description of contents - clear, accurate, detailed 
  • number of items
  • weight - INCLUDING packaging
  • value - accurate
On both forms - for all commercial items you MUST  also include
  • the trade commodity tariff code
  • the country of origin of the goods (artwork).
  • VAT Number (if applicable)
AND ​
  • include an invoice
CN 22 Customs Declaration Form
CN 22 Customs Declaration Form (Revised January 2020) - it now includes two new contents categories for "Sale of Goods" and "Returned Goods"
REFERENCE:
  • Customs Forms | Post Office 
  • Help with customs and sending items abroad | Royal Mail  - If you are sending items using International Standard and intend to purchase postage at a Post Office® branch, please get your CN22 at the same time as it will include a unique barcode.
  • To minimise adverse environmental impact, existing stocks of the 'old style' CN22 labels can still be used. 
  • Royal Mail provides help with forms - DOWNLOAD YOUR CUSTOMS FORMS from below
Fill out your customs label
If you’re sending to a country outside the EU, you need to apply a customs declaration form to your package. They’re available online or in a Post Office® branch.
-  For items with a value up to £270, you will need customs form CN22pdf, 394.05 KB.
​-  For items with a value over £270, you will need customs form CN23pdf, 227.98 KB and clear plastic wallet SP 126, also available at any Post Office® branch.
​Customs Forms | Royal Mail Interantional Track and Trace

Form CN23 - items valued over £270
​

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 follows
  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. 
​
The form must be attached to the parcel so that it is transparent to Customs that the form has been completed
​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
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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​
REFERENCE:
​Forms are available to download from this link​
Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
​Note 3 Trade Tariff | Section XXI: Works of art, collectors' pieces and antiques | Gov. UK 

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"
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
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.
REFERENCE:

HOW TO: Complete Customs documentation in the USA

It's important to note that the US Customs and Border Protection website is absolutely dreadful.
It's almost impenetrable due to less than helpful navigation, masses of dead links,
​the prevalent use of acronyms without explanation, and a search facility which cannot produce basic forms!
If you happen upon a helpful page it's often by accident.

​These are their Tips for New Importers / Exporters
This is Importing into the United States A Guide for Commercial Importers (Last revised 2006)
This is their guidance on responsibilities and liabilities re Internet Purchases
​
EXPORT: Customs forms are required if an items weighs more than 16 ounces and sent via USPS mail to an international destination.

​The US Postal Service (USPS indicates that the following forms are required for export.
123.1 USPS-Produced Customs Declaration Forms
123.11 GeneralAs required under 123.6, only four customs declaration forms are used for international mail:
-  PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration.
-  PS Form 2976-A, Customs Declaration and Dispatch Note — CP 72.
-  PS Form 2976-B, Priority Mail Express International Shipping Label and Customs Form. Note: For international mail, PS Form 2976-B is used only for Priority Mail Express International items. ........
-  PS Form 2976-R, USPS Customs Declaration and Dispatch Note. This form is available only as a hard copy that customers use as a worksheet that they must present with their mail item at a USPS retail service counter. The retail associate enters the information into the retail system or Customs Form Online (see 123.742), and then generates and prints the appropriate customs form to affix to the mail item. Customers cannot use PS Form 2976-R as a stand-alone customs form.
IMPORT: For goods being imported into the USA, this Customs and Border Security Statement indicates
  • all the information items which must be covered and
  • the level of detail required 
U.S. Customs and Border Protection Declarations

​All paperwork for sending packages internationally has a section for providing CBP information. A U.S. Customs and Border Protection Declaration is a form obtainable at most foreign post offices. This declaration form should include a full and accurate description of the merchandise, and should be securely attached to the outside of your shipment. Declaration forms vary from country to country, and they don't all ask for the information required by the U.S. Customs and Border Protection.

You should ask the seller to provide the following information, whether or not it is asked for on the paperwork.
- Seller's name and address. Description of the item(s) in English (a legal requirement). For example, antique silver teapot, silk kimono, 18-karat gold rope necklace. It is very important that this information be detailed and accurate. What is described here will determine the classification number and duty rate that Customs assigns the item when it arrives in the United States. If this information is inaccurate, you could end up paying the wrong duty rate for what you purchased. If it is inaccurate enough to seem deliberately misleading -- keep in mind that CBP does randomly inspect packages -- your goods could be seized and you may be assessed a fine.
-  Quantity of each type of item being shipped. For example, two watches (14-karat gold, 17 jewel), one leather purse.
-  Purchase price in U.S. dollars. Provide both the unit price, and if more than one unit was purchased, the total value for all like items. Fudging or miscalculating the price paid for goods is a bad idea. Many sellers offer to misrepresent costs in an effort to save the purchaser from having to pay duty, but this is illegal. Others sellers are wary of package handlers and do not want them to know how valuable something may be, which could result in its theft. The most common legal precaution against theft is to insure the package when sending it. You should discuss insurance options with your seller, keeping in mind that misrepresenting the value of an item on the Customs declaration is illegal.
-  Weight of the item(s).
-  Country of origin of the product itself. Be aware that this is not necessarily the country where the item was purchased.
Internet Purchases | Customs and Border Security

​Note that HANDWRITTEN FORMS ARE NO LONGER ACCEPTABLE
Handwritten Customs Declaration Forms are No Longer Acceptable
As of March 6, 2020, the United States Postal Service® will no longer accept any article bearing a handwritten customs declaration form.
Customers must use PS Form 2976-R, USPS Customs Declaration and Dispatch Note, instead.
Forms | United States Postal Service
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."​
VALUED UNDER/ OVER $2,500
If entering works of art commercially at a land border and the value is under $2500, use CBP Form CF-7523. [DEAD LINK?]

If the item is valued over $2500 formal entry through a Customs Broker and ACE manifest is required. 

Personal importation can be done by an oral declaration at a Port of Entry.

​Importing personal and commercial original works of art, paintings, drawings, pastels, collages, decorative plaques, lithographs, original prints and sculptures ( Article-360) | US Customs & Border Protection (September 2019)
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"
CBP FORM 6084
​This is sent by Customs and Border Security if amounts are owed - in order to release an item from Customs
CBP’s bill form (Form 6084) includes data matrix coding. This coding captures the most critical elements of the bill including amounts owed (total amount as well as the amounts associated with each type of charge such as duty, merchandise processing fee etc.), billed party name and address, bill date, entry date, and port of entry. ​
REFERENCE:

#4 TRADE TARIFFS & 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​​
​
You also need to refer below to
CUSTOMS CHARGES, RATES AND TARIFFS
- because you cannot assume no duty or tax is payable at Customs.
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
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!)
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 images below relate to this code classification model to ART as detailed on the UK Government website.

​

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 

​NOTE: Prints and Sculpture have different commodity codes - see below
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!
​
Original engravings, prints and lithographs
97020000
​
Original sculptures and statuary, in any material
​97030000

Printed or illustrated postcards;
printed cards bearing personal greetings, messages or announcements, whether or not illustrated,
with or without envelopes or trimmings
49090000
Printed, books, brochures 
Printed books, brochures and similar printed matter, in single sheets, whether or not folded
(excl. periodicals and publications which are essentially devoted to advertising)
49019900
​
​Calendars of any kinds, printed, incl. calendars blocks
49100000
​
Collages and similar decorative plaques
​97019000

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

SEE THE BOX BELOW FOR HOW TO USE THEM for importing and exporting art​​
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
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

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

Available from UK Trade Tariff – CHAPTER 97 – WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
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". '

CUSTOMS CHARGES, RATES, TARIFFS & VAT
​

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

Liability for duty and tax on sale of artwork

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. 

Any attempt to avoid the payment of all relevant taxes is likely to incur severe and expensive penalties
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.


​Customs Charges & Tax
​

Customs Charges  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.

WTO provides the Section Headings of the Harmonized System (summarised version in the image)

​Works of Art are in Section XXI
​Works of Craft may be in Other Sections
Picture
World Trade Organisation: Section Headings of the Harmonized System

Country of import
​

The country that imports the art gets to set the rules as to which duty and taxes apply and what rates they will use.

Valuation for duty and tax payable

  • Charges are based on the VALUE of the art.  
  • Valuing art is usually based on sale prices for similar works.
  • Be very wary of undervaluing or overvaluing art - or you may regret it.

Pricing the art
​

There is a global crackdown on e-traders and others deliberately mispricing goods in order to avoid tax.
You should NOT:
  • produce FAKE declarations of value
  • declare an item to be a gift when it is not.
  • price art in an exhibition without including all relevant taxes of the host country - and indicating that any import taxes are payable by the buyer
​
So, for example, that fact that a commissioned artwork might be a gift from a husband to his wife does NOT make it a gift from you in terms of the value of the item and the sum you have received for the commission.
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 

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!

VAT  (including on the 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. 
For detailed information on VAT relating to cross-border sales see below and  VAT for Artists and the section on this topic
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

Articles about exporting / importing / shipping art

​IMPORT / EXPORT: Articles by Professionals / Professional Organisations​
​Below I indicate what I believe (as in I cannot keep up to date)
​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
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.​

Duty relief schemes - temporary admission scheme.
  • 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.
  • If they are sold at exhibition then duty and VAT are both payable by the importer (which is why exhibitions with art for sale insist international artists register for VAT prior to sending artwork) 
  • 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 ​
REFERENCE:

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.
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).
​​Importing personal and commercial original works of art, paintings, drawings, pastels, collages, decorative plaques, lithographs, original prints and sculptures ( Article-360) | US Customs & Border Protection (September 2019)
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

There are special rules for Trade Shows

In order to ship/import 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. 

A formal entry is the entry of goods valued over 2500US$ and needs to be cleared by a customs bond. This type of entry is used for commercial importations only (e.g. re-selling goods on Amazon).
​
US Import Duties & Taxes – How much and when do I have to pay for import tax?
REFERENCE:
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) or CARNET 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
INTERNET PURCHASES
​
Customs & Border Protection provide Internet Purchases guidance to those seeking to import goods purchased on the Internet into the USA from outside its borders
Checklist
Keep the following questions in mind before you buy something from a foreign source. The answers will have far-reaching CBP implications (explained below) that could influence your decision to buy.
  • -  Can the goods be legally imported? Are there restrictions on, or special forms required, for your purchase's importation?
  • -  Are you buying the item(s) for your personal use or for commercial purposes?
  • -  Will you be responsible for shipping costs? If so, you should discuss with the seller how your purchase will be shipped. The choices are freight, courier service or international postal service. If you're not careful, transportation and handling costs could far outweigh the cost of your purchase. Sometimes, the seemingly cheaper methods can be more expensive in the long run because they are more susceptible to theft, misdeliveries and logistical problems.
  • -  You should discuss with the seller what the exact delivery arrangements will be. If the seller does not make arrangements for postal or door-to-door delivery, you will either need to hire a customs broker to clear your goods and forward them on to you, or go the port of entry and clear them yourself.
  • -  ​Can you trust the seller to provide accurate information about the item being shipped in the Customs section of the shipping documents? Giving misleading or inaccurate information about the nature of the item and its value is illegal. And it is the importer - YOU - who could face legal action and fines for this violation!

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!)​
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 at the border. 

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 for tax 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.
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Size, Weight and Content Restrictions and Prohibitions (International) 

Check information which relates to
  • the restrictions on size and weight and
  • the prohibitions on content

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: