Importing works of art from the UK?

Brendan Burgess

Founder
Messages
48,322
Up to last year if I bought a painting or an antique in London, there was nothing further to pay other than the price I paid the gallery or auction house.

What is the situation now?

My understanding is that if I bought a painting from a gallery for £ 1,100 last year, the net price was £1,000 and they charged me £100 VAT. I never had to worry about it as I just got an invoice for the £1,100.

But presumably they won't be charging me VAT any more as it's an export outside the EU.

I presume I would have to pay VAT at the point of entry when bringing it home.

And would I have to pay customs duty?

Where can I find out about this?

Brendan
 

Brendan Burgess

Founder
Messages
48,322
OK

I found this in connection with VAT


Works of Art on Schedule 5 are at the Reduced Rate (currently 13.5%)

And this Schedule 5

My summary:

Art works
An original picture made by hand
A ceramic executed entirely by the artist
A sculpture limited to an edition of 8
A photgraph limited to an edition of 30 copies

Collectors' items
stamps and philatelic items
piece of historical, archaeological and mineralogical interest

Antiques
Items over 100 years old
 

Brendan Burgess

Founder
Messages
48,322
How to calculate what you owe
Customs Duty

Customs Duty is usually a percentage of the value of the item. You can find the rates in the TARIC database.



SECTION XXIWORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

9701
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques : (TN701)

9701 10
goods_menu.png

Goods description
Binding tariff information
Chemical substance information
Suspensions in force
Suspensions in preparation
',event);" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-family: inherit; cursor: pointer; display: inline-block;">
- Paintings, drawings and pastels
ERGA OMNES (ERGA OMNES 1011)
Measures for import:
Third country duty (01-01-1998 - ) :0 %
R2658/87
United Kingdom (GB)
Measures for import:
Tariff preference (01-01-2021 - ) :0 %
D2253/20
 
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