How much are customs fees when importing original artworks?
Method of Taxation of Imports of Works of Art by Country
How much customs fees do I have to pay when importing an original work?
Most countries do not have import duties on original works, and only charge VAT, or reduced VAT.
- Presentation fees
the carrier sometimes charges a fixed "presentation fee" of around 20 to 50EUR depending on the country, to save you from having to go through customs clearance procedures. This fee will still have to be paid, but it saves you valuable time!
Understanding the tax and customs implications when importing artwork internationally is essential for artists, collectors and casual buyers. Regulations and rates vary by country, influencing the final cost of artistic acquisitions. This FAQ lists in particular the member countries of the Organization for Economic Co-operation and Development (OECD), detailing the VAT rates and customs duties applicable to the importation of works of art.
This information is subject to change and may vary in particular depending on the seller's country of origin. For detailed and up-to-date information, it is recommended to consult the customs authorities of each country or use a simulator like SimplyDuty.com .
HS codes for original artworks
HS codes, or Harmonized System codes, are standardized numerical codes used internationally to classify traded products. They are part of the Harmonized Commodity Description and Coding System, which is maintained by the World Customs Organization (WCO). These codes ensure that customs authorities around the world have a consistent system for identifying products, facilitating international trade and compliance with trade regulations. When importing goods, the taxation/VAT will usually not depend on the type of seller (professional, individual, subject to different VAT rates etc...), it will depend solely on the HS code.
Original artworks sold on ArtMajeur are classified under various HS codes depending on their type and medium. These codes help in categorizing the artworks for customs purposes and ensure appropriate duties and taxes are applied during international trade. There can be specific nuances depending on the exact nature and composition of the artwork.
Here are the primary HS codes used for different types of original artworks:
Paintings, Drawings, and Pastels
- HS Code 9701.10: "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles."
Original Prints, Engravings, and Lithographs
- HS Code 9702.00: "Original engravings, prints and lithographs."
Original Sculptures and Statues
- HS Code 9703.00: "Original sculptures and statuary, in any material."
Collages and Similar Decorative Plaques
- HS Code 9701.90: This code can also include collages and similar decorative plaques executed entirely by hand.
Photographs, Non-Original Reproductions, and Other Artworks
- HS Code 4911.91: This code is used for "Pictures, designs and photographs."
Amount of customs duties and VAT on the importation of original works of art into OECD member countries:
1. Germany
- VAT : 7% on original works of art.
- Customs Duties : Generally exempt for works of art.
2. Australia
- GST (Goods and Services Tax) : 10% on imports.
- Customs Duties : Generally exempt for original works of art.
3. Austria
- VAT : 13% on original works of art.
- Customs Duties : Generally exempt for original works of art.
4. Belgium
- VAT : 6% on original works of art.
- Customs Duties : Generally exempt for original works of art.
5.Canada
- GST/HST : 5% or harmonized rate depending on the province (up to 15%).
- Customs Duties : Generally exempt for original works of art.
6. Chile
- VAT : 19% on imports.
- Customs Duties : Generally exempt for original works of art.
7. South Korea
- VAT : 10% on imports.
- Customs Duties : Generally exempt for original works of art.
8. Denmark
- VAT : 5% on works of art.
- Customs Duties : Generally exempt for original works of art.
9. Spain
- VAT : 10% on original works of art.
- Customs Duties : Generally exempt for original works of art.
10. Estonia
- VAT : 9% on original works of art.
- Customs Duties : Generally exempt for original works of art.
11. United States
- Sales Tax : Varies by state (0% to 10%).
- Customs Duties : Generally exempt for original works of art.
12. Finland
- VAT : 10% on original works of art.
- Customs Duties : Generally exempt for original works of art.
13.France
- VAT : 5.5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
14. Greece
- VAT : 6% on original works of art.
- Customs Duties : Generally exempt for original works of art.
15. Hungary
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
16. Ireland
- VAT : 9% on original works of art.
- Customs Duties : Generally exempt for original works of art.
17. Iceland
- VAT : 11% on original works of art.
- Customs Duties : Generally exempt for original works of art.
18. Israel
- VAT : 17% on imports.
- Customs Duties : Generally exempt for original works of art.
19. Italy
- VAT : 10% on original works of art.
- Customs Duties : Generally exempt for original works of art.
20. Japan
- VAT : 10% on imports.
- Customs Duties : Generally exempt for original works of art.
21. Latvia
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
22. Lithuania
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
23. Luxemburg
- VAT : 8% on original works of art.
- Customs Duties : Generally exempt for original works of art.
24. Mexico
- VAT : 16% on imports.
- Customs Duties : Generally exempt for original works of art.
25. Norway
- VAT : 12% on original works of art.
- Customs Duties : Generally exempt for original works of art.
26. New Zealand
- GST : 15% on imports.
- Customs Duties : Generally exempt for original works of art.
27. Netherlands
- VAT : 9% on original works of art.
- Customs Duties : Generally exempt for original works of art.
28. Poland
- VAT : 8% on original works of art.
- Customs Duties : Generally exempt for original works of art.
29. Portugal
- VAT : 6% on original works of art.
- Customs Duties : Generally exempt for original works of art.
30. Slovak Republic
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
31. Czech Republic
- VAT : 10% on original works of art.
- Customs Duties : Generally exempt for original works of art.
32. United Kingdom
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
33. Slovenia
- VAT : 5% on original works of art.
- Customs Duties : Generally exempt for original works of art.
34. Sweden
- VAT : 12% on original works of art.
- Customs Duties : Generally exempt for original works of art.
35. Switzerland
- VAT : 8% on original works of art.
- Customs Duties : Generally exempt for original works of art.
36. Turkey
- VAT : 18% on imports.
- Customs Duties : Generally exempt for original works of art.
Amount of customs duties and VAT on the importation of original works of art into non-OECD countries:
1. Brazil
- VAT (ICMS) : Variable depending on the State (approximately 18% to 20%).
- Customs Duties : Generally exempt for original works of art.
2. China
- VAT : 13% on imported works of art.
- Customs Duties : Generally exempt for original works of art.
3. India
- GST (Goods and Services Tax) : 12% on original works of art.
- Customs Duties : Generally 10% on the CIF value.
4. Indonesia
- VAT : 10% on imported works of art.
- Customs Duties : Exemption generally granted for original works of art.
5. Russia
- VAT : 20% on imports.
- Customs Duties : Generally exempt for original works of art.
6. Saudi Arabia
- VAT : 15% on imports.
- Customs Duties : Generally exempt for original works of art.
7. South Africa
- VAT : 15% on imports.
- Customs Duties : Generally exempt for original works of art.
8. Argentina
- VAT : 21% on imported works of art.
- Customs Duties : Generally exempt for original works of art.
9. Malaysia
- GST (Goods and Services Tax) : 6% on imported works of art.
- Customs Duties : Generally exempt for original works of art.
10.Vietnam
- VAT : 10% on imports.
- Customs Duties : Generally exempt for original works of art.
11. Thailand
- VAT : 7% on imports.
- Customs Duties : Generally exempt for original works of art.
12. Philippines
- VAT : 12% on imports.
- Customs Duties : Generally exempt for original works of art.
13. Egypt
- VAT : 14% on imports.
- Customs Duties : Generally exempt for original works of art.
14. Nigeria
- VAT : 7.5% on imports.
- Customs Duties : Generally exempt for original works of art.
15. Pakistan
- GST : 17% on imports.
- Customs Duties : Generally exempt for original works of art.
16. Bangladesh
- VAT : 15% on imports.
- Customs Duties : Generally exempt for original works of art.
17.Kazakhstan
- VAT : 12% on imports.
- Customs Duties : Generally exempt for original works of art.
18. Colombia
- VAT : 19% on imported works of art.
- Customs Duties : Generally exempt for original works of art.