Sending Artwork Between EU and UK

 

The UK left the European Union on 1St January 2021. We have put together some information based on our findings, we do encourage you to conduct your own research. Please note this is not legal advice.

 

The following are required when sending to and from the EU:

 

  • 3x signed commercial invoices (to support your customs declaration). We have put together an invoice for you. [PDF] [Word Doc]
  • EORI number (for registered business only)
  • Customs declaration to be submitted electronically, all details are also included on your commercial invoice, hence it’s importance (usually handled by your courier, but always check this) we have also created a Works of Art Declaration which you can attach to your parcel.[PDF] [Word doc]

 

If you are sending to any other county please check the requirements. Most couriers will offer advice on what is needed.

 

Do I need an EORI number?

An EORI number (Economic Operator Registration and Identification) is a European Union registration and identification number for businesses that import or export goods into or out of the EU or UK. The number will start with GB.

 

Please note: It is not required if you are selling as an individual and only if a business.

 

You can acquire a EORI number here and it will take around 10 minuets to complete: https://www.gov.uk/eori if you are unsure whether you need one all the information can be found on the link above.

UK VAT & Customs Duties

Most goods arriving in the UK from EU are liable to any or all of the following taxes:

  • * Import VAT

 

This cost is made up of:

  • * postage, packaging and insurance

 

Limits for Customs Duty and Import VAT

 

Goods value

Customs charges applicable

£0.01 to £135

No Customs Duty 
No Import VAT

£135.01 and greater

No Customs Duty 
Import VAT due

 

The limits for Customs Duty and Import VAT are:

  • * Commercial consignments (goods you’ve purchased) of £135 or less are free from Customs Duty and not subject to Import VAT
  • * Commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of Import VAT
  • * Customs Duty becomes payable if the value of the goods is over £135

 

Importing to the UK (artwork specific)

The commodity code for importing is 9701100000 (Artwork)

Goods are subject to Value added tax (5.00 %) or Value added tax (20.00 %)Please see related guidance as to when zero VAT applies.

Importing from outside the UK is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

 

It is our understanding that given the correct information on your commercial invoice the customer should be subject to a reduced VAT tax of 5% for artwork.

 

Please note the above charges are for UK imports only, other counties will vary.

 

Will there be delays in the artwork being received by the customer?

Provided you complete all the correct details and customers can pay online or you choose to pay duties yourself (an option with most couriers) there should be minimal delays in artwork being received.

  

How is this charge paid?

VAT is paid by the importer (customer) and it to be paid before the artwork can be released to them. The customer will be notified of these charges. In addition, for this added courier service they will charge an admin fee which can vary from company to company.

 

 

Artwork Returns

We will continue to send artwork back to you (free of charge to the customer)

Further Help:

How to create a commercial invoice

Commercial invoice sample