VAT - Answers from the horses mouth, by dmandpenfold on Oct 11, 2007 13:49:12 GMT 1, Although this has been discussed before and there was a brief discussion on one of the other threads today, there was never any conclusive answer on VAT and Customs charges for importing prints.

I spoke with HM Revenue and Customs to get clear advice after being charged 17.5% for a print coming into the UK from the USA, the following advice was given;

* Any artwork imported from outside the EU is classed under commodity code 4911910090 and is Duty Free for Customs purposes

* Prints and lithographs produced in limited edition numbers in colour or black and white also qualify for the reduced VAT rate of 5% (however there is a caveat see below).

- the print should be produced by the artist and not automated by machine or any photomechanical process. So i assume a Giclee doesnt qualify, but a screen print should do if produced by the artist and not a print house. This point here is a little technical and the Customs and Excise officers i spoke to didn't really pick up on it or know the difference so unless you know otherwise there is no reason why you can't claim the print was produced by the artist as a number of them do. In any case for a VAT Fee of maybe GBP50 the Customs guys aren't going to drag in a team of experts to argue the point, they will always slap on 17.5% if they are in doubt or simply dont know any better.

If you want to clarify with customs on any particular item, you can phone them (don't use the 0845 numbers they cost more) on 01702 366077 and obtain a commodity code which tells you if its Duty Free for Customs purposes or not. Then phone 02920 501 261 (again avoid 0845) to speak to the VAT people to discuss any VAT implications and hopefully you will find out you can qualify for reduced VAT of 5% (don't be afraid to argue the point and do a little homework see link below) or 0% VAT Rate if its an original work of art over 100 years old.

Link to relevant HM Revenue and Customs document (see section 2.3)
customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_CL_000906


If you have already recieved a notice from the Post Office or other carrier telling you that you owe money and they charged the 17.5% VAT Rate and you think this is wrong then you will initially have to pay it then claim the money back by writing to;

HM Revenue and Customs
Coventry International Hub Postal Imports and Exports
Coventry International Hub
Siskin Parkway West
Coventry
CV3 4HX

Note the VAT charged is based on the declared value detailed on the shipping documents plus the postage costs incurred outside the EU. The Post Office will also charge a GBP8.00 handling fee, other agents such as DHL or Fedex may charge a greater handling fee.

No VAT should be charged by the carrier for artwork that originates from anywhere inside the EU as it will already have been paid at source.

Hope that helps

Although this has been discussed before and there was a brief discussion on one of the other threads today, there was never any conclusive answer on VAT and Customs charges for importing prints.

I spoke with HM Revenue and Customs to get clear advice after being charged 17.5% for a print coming into the UK from the USA, the following advice was given;

* Any artwork imported from outside the EU is classed under commodity code 4911910090 and is Duty Free for Customs purposes

* Prints and lithographs produced in limited edition numbers in colour or black and white also qualify for the reduced VAT rate of 5% (however there is a caveat see below).

- the print should be produced by the artist and not automated by machine or any photomechanical process. So i assume a Giclee doesnt qualify, but a screen print should do if produced by the artist and not a print house. This point here is a little technical and the Customs and Excise officers i spoke to didn't really pick up on it or know the difference so unless you know otherwise there is no reason why you can't claim the print was produced by the artist as a number of them do. In any case for a VAT Fee of maybe GBP50 the Customs guys aren't going to drag in a team of experts to argue the point, they will always slap on 17.5% if they are in doubt or simply dont know any better.

If you want to clarify with customs on any particular item, you can phone them (don't use the 0845 numbers they cost more) on 01702 366077 and obtain a commodity code which tells you if its Duty Free for Customs purposes or not. Then phone 02920 501 261 (again avoid 0845) to speak to the VAT people to discuss any VAT implications and hopefully you will find out you can qualify for reduced VAT of 5% (don't be afraid to argue the point and do a little homework see link below) or 0% VAT Rate if its an original work of art over 100 years old.

Link to relevant HM Revenue and Customs document (see section 2.3)
customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_CL_000906


If you have already recieved a notice from the Post Office or other carrier telling you that you owe money and they charged the 17.5% VAT Rate and you think this is wrong then you will initially have to pay it then claim the money back by writing to;

HM Revenue and Customs
Coventry International Hub Postal Imports and Exports
Coventry International Hub
Siskin Parkway West
Coventry
CV3 4HX

Note the VAT charged is based on the declared value detailed on the shipping documents plus the postage costs incurred outside the EU. The Post Office will also charge a GBP8.00 handling fee, other agents such as DHL or Fedex may charge a greater handling fee.

No VAT should be charged by the carrier for artwork that originates from anywhere inside the EU as it will already have been paid at source.

Hope that helps