Importing hand-painted art: duties, classification and paperwork

How paintings are usually classified

Hand-painted paintings are generally declared under HS heading 9701, which covers paintings executed entirely by hand. The exact subheading, and whether a particular kind of decorative painting qualifies, depends on the importing country's rules. Your customs broker should confirm the classification for your shipments.

Duties and taxes

Many countries charge little or no duty on hand-painted paintings under heading 9701, but import VAT or sales tax, and clearance fees, may still apply. The amounts depend on the country, the declared value and the shipping method.

The paperwork

• Commercial invoice: description (for example, "hand-painted acrylic painting on canvas"), quantity, size, unit value, total value and country of origin
• Packing list: number of packages, weight and dimensions
• Shipping document: air waybill, courier waybill or bill of lading, depending on the shipping method

Delivered duty paid (DDP)

Under DDP, the seller pays duties and taxes at the destination. It's convenient for the buyer, but it needs the importer of record, tax numbers and responsibility for any extra fees agreed before shipping. We confirm these on each DDP order before we quote.

Questions to ask your customs broker

1. Which HS subheading applies to hand-painted paintings in your country?
2. What duty, VAT or sales tax applies?
3. Do you need any additional documents for artwork?
4. Are there clearance fees for courier, air or sea shipments?

This guide is general information, not legal or customs advice. Rules change and vary by country; confirm with a licensed customs broker before you import.