pm'd

thanks indeed twist65, no need for +1's they dont exist anymore anyway, glad to help. I havent checked it out yet, but some of this may change with the new VAT from today, i'll check it out and post what i know.

THIEF £166 in fees thats crazy ?

OK, I've read the thread, but i just want to clarify a couple of things
I'm considering importing a Banksy from the US
When it hits the UK there will be no import duty to pay, but i will be liable for 15% VAT of its current value, correct?
If however VAT was charged by POW when the print was originally sold, there will be no import duty or VAT, correct?

Thanks

I asked them if...

A Banksy print is sold in the UK and vat was included in the price at source, which was then sold to someone in the states who then resold it to someone in the UK, then NO is payable.

He did say you would need a paper trail/evidence to prove this, and it would more than likely be a case of paying the charges and then appealing sending in evidence etc. I remember moaning about having to appeal and it being basically a PITA, he did say that if everything was in order then they would refund directly

I really hope someone can help me with the following.....

I've just bought Choe's Jimi print from a seller in the U.S.
He will be shipping it with either FED-EX, DHL or UPS.

Is there anyway of avoiding the tax once it gets here?

He is insuring it for the full value but am I right in saying that on the Airwaybill he declares that its of no value (or ver little value)?

I would really appreciate as much help on this as poss folks.

Thanks in advance!!!!

thanks ross. really appreciated!!!
i have to say that this forum has some extremely sound and helpful folk on board.
massive big ups to both ronhill and harveyn.

ok so it didnt go exactly to plan....just got an invoice through in todays post. Only £35.00 mind so not much.

Hi all, I import art on a weekly basis from the USA and europe and there is a big part of the story you are missing. 5% is chargeable on works of art which are classed as original works of art, this means the edition number is no higher than 8. When the item is imported if declared correctly 5% import duty is charged. If the item is from an edition of over 8 then 17.5% import duty is charged. This is the same for sculptures and paintings. Photographs have to be produced and signed by the artist from the negative and can be no more than of an edition of 30. Prints are a little more complex as they have to clearly be limited edition, however there is no guideline to what constitutes a limited edition, that said it would be fair to say an edition od 10,000 is not an original and therefore subject to import duty of at this time 17.5%. If you have paid VAT on on a work of art in the EU there is NO import duty to pay, but if coming from USA or outside the EU import duty must be paid or you are smuggling. Any questions please pm me and I'll do the best to answer anything you need to know.

Hi stickitup,

I note your comments re limits of originals in editions of 8 or less, HMRC doesn't specify a number in its guidelines, however there may be a ruling elsewhere which you are applying, can you confirm the source for clarity here?

The main points relating to most buyers here are;

1) Importing limited editions prints to UK - (strictly speaking not including Giclees as these employ mechanical or photmechanical processes) - Qualify for the reduced import VAT rate of 5%. No number limit is specified for the edition to qualify, but as stickitup mentions editions of 10,000 will probably raise the ire of the VAT man. The Tarif code for reference is 9702 00 00

2) Importing original art work to UK - these qualify for the reuced rate of VAT at 5%. I don't believe there is a number limit on originals (but may yet be corrected), suffice to say however that originals are exactly that 'original' or one off. However the line is blurred here, I refer to examples such as Nick Walkers Ghetto Ghost (ignoring the fact it was produced in the UK anyway). Each piece, though part of an edition on a single theme is different and produced by hand stencilling and acrylic paint by the artist. Although the edition is of 30, each is different and original. To me it would class as part of a run of original work, something you might need to argue with HMRC. For reference the Tariff heading is 9701.

3) To our friends oversees, many of you are charged by galleries the same price as UK / European buyers. Many POW prints for example are sold to non EU buyers paying the same price as EU residents, which is VAT inclusive. In reality if the art is being shipped directly out of the UK / EU by the artist or gallery, then you should ask for a deduction of VAT. You may however wish to consider that arguing the toss with POW over VAT on a banksy print you have just managed to bag might be a risky strategy.

4) If the artwork you have bought is outside the EU / UK but was originally bought by johnny foreigner from the EU / UK (VAT paid or not) and you subsequently purchased the item and re-import it, then you are only liabe for the reduced rate at 5%, however there is a proviso in that the item must have been outside of the EU / UK for 12 months or more.

5) If as per (4) above the artwork was exported having VAT paid (as many POW prints are) and you can present this evidence / paper trail to HMRC, you can argue that VAT has already been paid and is not applicable.

For further reference the relevant information can be found in the URL below, sections 3.4, 3.5, 11 and 11.1 are most useful. If you disagree with the VAT you have paid on import please refer to 11.5 for details of appeals;

customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000199&propertyType=document

xx

The UK has the lowest import VAT at 5%, the rest of Europe it varies from territory to territory, worth checking with the Customs in the territory in question, however VAT on artworks is rarely charged that much higher accross Europe for example 5.5% and over the cost of a print £500 its pretty insignificant until you hit the kind of numbers an original Monet/Rembrandt/Warhol/etc will fetch

Re DMANDPENFOLD the editions being classed as originals is probably more relevant to sculptures - sorry I over looked explaining that part

I got a parcelforce bill today for the release of an invader print shipped from the us to uk

the bill is for £86.34 import vat
£8.00 clearance fee
so a total of £94.34 needs to be paid to get the print delivered or it will be returned to sender

anyone know if i can get this discounted or reversed any info gladly recieved...except from that knobhead freerange.. ;D

I have been through the process of appealing a charge (which was rejected) and then writing a second time (which was successful, and resulted in a refund). Please find below the wording which I used. A couple of phonecalls were required first to get the relevant information, and the XXXXXXXXs will need to be replaced by the relevant names/numbers. You will find the telephone numbers in the first post in this thread. Don't give up!


Dear xxxxxxx

Re ECxxxxxxxxxx
Corres xxxxxxxxx

I am writing in response to your letter of 13 August to respectfully challenge your decision that the charges on my parcel were correct. In support of this I would be grateful if you could consider the following additional information:

1) I have spoken on the phone to xxxxxxxxx from the Tariff Classification Service who has confirmed that the appropriate Tariff code for my picture is 9702 0000.

2) I have spoken to the VAT Services Help Desk (xxxxxxxx; call number logged as xxxxxxxx) who has confirmed that the appropriate rate of VAT is 5%, not 17.5%. This is in line with VAT Info Sheet 09/99 available on the HMRC website (copy enclosed, and appropriate section underlined).

In light of this additional information I would be grateful if you could review your decision, recalculate the charge at the correct VAT rate of 5% and forward a refund. If you do not accept that an error has been made, I would be grateful if you could clearly specify why VAT at 17.5% applies in light of the above information.

If any additional clarification is required I would be happy to discuss on the phone.

Yours sincerely

@nigelsg, if she buys and brings them back in her luggage there is an amount of goods anyone can bring back as gifts, I would say it is unwise to look like you are smuggling though. Now, the thing is it is most likely that she would have to pay import VAT at 5%, usually you have to prove how much you paid for the item to satisfy Customs to the VAT liability, however I am unsure of specific details, but I think the fact that your Sis temporarily moved and is now returning bares no relation to the import duty. I once had a plank of wood which I took the States and left there by acccident, and then got my friend to send it back to me, I had a hell of a job 1) convincing TNT that it had no value and 2) VAT had already been paid on the thing un the UK, in fact I think it was worth about £4 but had 2 big holes drilled in it - anyway eventually they conceded when I unwrapped it and showed them...as they were going to charge me £30 for Customs clearance and duty on the item