What you need to know to ship (export) artwork internationally for exhibition 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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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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DISCLAIMER - I'm just doing what many artists the world over do - trying to decipher and organise what official documentation says artists have to do - hence the very many references to official documentation! However just because it's on my website doesn't mean it's complete or the most up to date documentation. But at least it gets you started in the right direction
The really essential thing you need to know about shipping art internationally is that
NOTHING MOVES UNLESS YOU GET THE CUSTOMS PAPERWORK RIGHT!
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I've known more than a few artists, art societies and art competitions where packages of art have got stuck in Customs and artwork did NOT appear in exhibitions because the artist had failed to pay adequate attention to the processes and paperwork required for import and export.
Similarly if you want your art back after sending it to another country, you need to send it with the correct documentation for re-import. |
Leaving details off customs declarations can lead to delays, or can in some instances lead to your item being returned to sender or even seized by customs. (Royal Mail) |
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Consequently, I'm starting with the three really important topics / documents:
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Plus further down the page I'll be considering
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REFERENCE:
Various articles discussing the challenges and pitfalls of importing and exporting art - and the implications in terms of dealing with Customs and Tax
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Articles by Professionals / Professional Organisations
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How to produce an export invoice
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This is an export invoice.
This is REQUIRED for all artwork sent to a country outside a customs union (eg the European Union) Below I explain all the items that need to be included. Some of them are NOT optional. You can DOWNLOAD this Export Invoice for Art template (Word doc) for FREE from my Making A Mark website If you intend to re-import the art then you need to produce an
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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. |
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 Tariff - 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". ' |
ADVERTS
Customs Charges
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 |
Country of import |
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The country that imports the art gets to set the rules as to which duty and taxes apply and what rates they will use.
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Liability for duty and tax on sale of artwork |
Returned Goods |
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Art sold to a client living in another country is liable for duty and tax (unless none is payable e.g. artist in EU country sells to collector in a different EU Country).
The principle is that the buyer pays all relevant duty and tax - because the amount that is payable is dictated by where he or she lives and what gets charged when importing art to that country. If your work is available for sale to anybody living anywhere in the world, you MUST state that the prices of art on your website (or third party site) are subject to the addition of any relevant duty and taxes on exporting permanently outside your country.
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Notices about how this works in your country will vary.
In the UK Notice 236 Returned Goods Relief details how this works (note also this gets updated on a periodic basis so be sure to click the link to make sure you are working with the latest version. See below for how this applies to artwork re-imported after an exhibition in another country within 2 years - it's one aspect which makes life a lot simpler! |
VAT (inc. Distance Selling of Art)
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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.
If you are re-importing art after an exhibition see Liability for duty and tax on art re-imported after an exhibition below. |
For detailed information on VAT relating to cross-border sales see below and VAT for Artists and the section on this topic
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CUSTOMS CHARGES OR TARIFFS
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These 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 UKUK Customs duties on IMPORTS are made up of 2 components:
IMPORTING art to the European Union (EU)In some EU countries, the standard rate of import VAT applies.
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IMPORTING art to the USAThe USA has
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VAT on Art Imported to the EU area for sale at art fairs, art competitions, juried and gallery exhibitions
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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.
This means that artists importing artwork FOR SALE into the UK for an art competition or juried exhibition or a gallery exhibition must pay 5% VAT to Customs & Excise. In principle this means they have to register for VAT with HM Customs and Excise (can take up to 4 weeks) prior to importing the art. |
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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.
You can defer duty and tax on artwork sent to an exhibition (ie temporarily exported). However it becomes liable if sold (and hence permanently exported). Hence the price at exhibition in another country must always include provision for any duty and tax payable - otherwise you'll be paying from your profit! The organisers of the exhibition should not allow an artwork to be released from the exhibition until there is proof of duty and tax having been paid. Reality may be different... |
UK Trade Tariff: relief from customs and excise duties and VAT sets out the reliefs available to those exporting art from the UK
The goods must be re-imported in an unaltered state, apart from any work that may have been required to maintain the goods in working order. Any work done must not have upgraded the goods to a higher specification or increased their value. Notice 236: Returned Goods Relief (Last updated: 26 January 2018)
This explains how to re-import commercial goods to the EU and obtain total or partial relief from customs duty, VAT and CAP charges. |
Customs Declaration Forms
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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.
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- (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
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."
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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" 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. |
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. |
REFERENCE:
- ATA Carnet - Wikipedia, the free encyclopedia - The ATA Carnet is an international customs document that allows the holder to temporarily (up to one year) import goods without payment of normally applicable duties and taxes, including value-added taxes. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due.
- London Chamber of Commerce and Industry - ATA CARNET - 'PASSPORT FOR GOODS'
- ATA Carnet | Trust the Experts - Detailed information, Alerts and Updates about the ATA Carnet international customs document is found on these pages. Live Customer Service from Carnet Specialists is also available using Click to Chat and Click to Call.
- Business support, information and advice | Business Link - Export Procedures - ATA and CPD (Carnet de Passages en Douane) - ATA and CPD (Carnet de Passages en Douane) carnets provide for goods to be taken temporarily into or out of the European Union (EU) for purposes such as exhibiting at a trade fair without having to complete the customs declarations and formalities normally required. Their use is not mandatory but where they are available they simplify customs clearances in dispatching and receiving countries that are party to the ATA carnet or Istanbul Conventions.
- Checklist Temporary use without an ATA Carnet | Touring Artists - what you need to export and reimport goods without an ATA Carnet (the example used if for Germany - but the principles are the same for other EU countries)
HOW TO: Complete Customs documentation in the UK
Transport of art within the EU |
Transport OUTSIDE the EU |
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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. |
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REFERENCE:
Forms are available to download from this link
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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.
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In the USA Artwork is considered to be
"Examples of items that do not qualify as documents - rather, they are considered merchandise, so the sender is required to apply a customs declaration form and declare a value" Also use this form on a First-Class Mail International mailpiece or the Priority Mail International Flat Rate Envelope if ANY of the following applies:
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REFERENCE:
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Export Licences
Export Licences in the UK - valuation and processes
Export Licence REQUIRED: Threshold Values and Customs Codes for the Export of Artwork (extract from Procedures and guidance for exporters 2016)
Certain cultural goods that reach or exceed specific age and monetary value thresholds require an individual licence for export out of the UK – whether on a permanent or temporary basis. 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. |
The Export Licensing Unit of the Arts Council issues export licences on behalf of the Secretary of State in the UK.
The British Government seeks to keep items of particular cultural significance in the UK. Consequently there are export controls on art and other significant items. REFERENCE:
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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)
Below you can find information which relates to the restrictions on size and weight and the prohibitions on content employed by Royal Mail and Parcel Force within the UK and for international post.
Bear in mind prohibitions on what can be sent internationally tends to be identical across the world. Prohibitions apply in both the sending and receiving countries and any parcel sent needs to be compliant with both
Bear in mind prohibitions on what can be sent internationally tends to be identical across the world. Prohibitions apply in both the sending and receiving countries and any parcel sent needs to be compliant with both
- Royal Mail guidance on weight and size restrictions when sending international items of mail. | Royal Mail Group Ltd - For reference - These are Royal mail's size and weight restrictions for normal domestic post only
- Royal Mail guidance on weight and size restrictions when sending international items of mail. | Royal Mail Group Ltd - Here are the minimum size and weight restrictions for all Royal Mail's international services.
- Need to post something heavier or larger? Use Parcelforce Worldwide Prohibitions and restrictions - Courier Services from Parcelforce Worldwide - Send parcels using express next day or 48 hour parcel delivery with Parcelforce Worldwide. UK and international courier services available with collection
