Shipping art, prints and antiques abroad in 2026: customs duty and import VAT in the US, UK, EU and Canada
Original paintings, drawings, original prints, sculptures and antiques are duty-free in the US, the UK, the EU and Canada, and the US Section 301 duties of 2026 do not apply to them. One big exception: Canadian-made art sent to the US pays the 50% Section 338 duty. The other difference is VAT: the UK charges an effective 5% import VAT on works of art instead of 20%, and EU countries such as Germany (7%) and Ireland (13.5%) use reduced rates. A printed giclée or poster is usually not a "work of art" for VAT, even if it is signed. Here is what applies where, with worked examples and an official source and date for every rule.
Art and antiques at a glance
| Destination | Customs duty on original art and antiques | Import VAT / tax | Watch out for |
|---|---|---|---|
| United States | Free (headings 9701–9706); no 2026 Section 301 duty. Canadian-made art: +50% Section 338 | No federal VAT | No de minimis: every parcel goes through customs entry. Chinese-made art can still pay the older 7.5% China duty |
| United Kingdom, over £135 | 0% | Effective 5% on works of art, antiques and collectors’ items; 20% on other prints | Only originals, limited editions and 100+ year-old antiques qualify |
| United Kingdom, £135 or less | None charged at the border | UK VAT charged at checkout by the seller or marketplace | We found no official text applying the 5% rate to these sales |
| EU, over €150 | 0% | Country rate; reduced in many countries, e.g. Germany 7%, Ireland 13.5% | €2 handling fee per item on sales to consumers |
| EU, €150 or less (IOSS or post) | €3 per item, even though the tariff rate is 0% | VAT at checkout (IOSS) or on import | Plus the €2 handling fee per item |
| Canada | Free for originals by artists, original prints, sculptures, antiques and printed pictures | GST/HST at the buyer’s province rate | Courier parcels from outside the US/Mexico are taxed above CA$20 |
What counts as a work of art (and why your giclée print may not)
Customs tariffs put original works in chapter 97 and printed reproductions in heading 4911. The duty is 0% either way in all four destinations, but the UK and EU reduced VAT rates only apply to the chapter 97 items. The UK definition is the clearest official one:
For the UK 5% rule, works of art include paintings, drawings and collages executed entirely by hand (not hand-decorated manufactured articles such as jewellery), original engravings, prints and lithographs printed in limited numbers directly from plates executed by the artist (not by a mechanical or photomechanical process), original sculptures (casts limited to 8), hand-woven tapestries (limited to 8) and photographs printed and signed by the photographer, limited to 30 copies. Antiques must be more than 100 years old.
In practice: a hand-painted canvas, a drawing, a collage, a hand-pulled limited-edition etching, screenprint or linocut, a cast bronze from an edition of 8 or fewer, or a signed photograph from an edition of 30 or fewer can qualify. A giclée or digital print of a painting, an open-edition poster and a hand-painted mug, phone case or piece of jewellery do not: they pay the normal VAT rate. Describe the item precisely on the customs form (for example “original oil painting on canvas, signed, by the artist” or “printed art poster”).
Shipping art to the US
In the US tariff, paintings, drawings and pastels (heading 9701), original engravings, prints and lithographs (9702), original sculptures (9703), stamps and collectors' pieces (9704, 9705) and antiques over 100 years old (9706) have a general duty rate of Free. Printed pictures, designs and photographs (4911.91), such as art prints and posters, are also Free.
U.S. note 52(b) says the Section 301 duties of headings 9903.05.20 to 9903.05.84 (the 2026 country duties, including +10% for the UK, 'net of MFN' 10% for the EU, 10% for Canada and +12.5% for China, Hong Kong and Türkiye) do not apply to goods of headings 9701 to 9706. Original art, collectors' pieces and antiques therefore pay no 2026 Section 301 duty, whatever the origin.
U.S. note 51(b)(3) (heading 9903.03.14: the extra 50% Section 338 duty on products of Canada) lists jewellery subheadings 7113.11.50 (silver), 7113.19.29 and 7113.19.50 (gold and other precious metal) and 7117.19.90 (base-metal imitation jewellery), and art subheadings 9701.21.00, 9701.91.00, 9701.99.00 (paintings, drawings, pastels, collages), 9702.90.00 (original prints), 9703.10.00 and 9703.90.00 (sculptures), 9704.00.00, 9705.10.00, 9705.29.00, 9705.39.00 (stamps and collectors' pieces) and 9706.90.00 (antiques). Canadian-made goods under these codes pay 50% on top of the normal duty and any other chapter 99 duty, with no USMCA/CUSMA exemption. The changes in force from 30 October 2026 did not remove any of these codes.
U.S. note 52(b) (heading 9903.05.86) excludes listed tariff lines from the 12.5% duty, for example tea in packs of 3 kg or less (0902.10.10, 0902.10.90) and paintings, collectors' pieces and antiques (headings 9701 to 9706). Excluded goods still pay any older China list duty: tea and paintings, for example, are on List 4A, so they pay 7.5%.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
So an original painting made in the UK, the EU, Türkiye or Japan pays US$0 duty and no Section 301 duty, and printed art posters are covered by the informational-materials exclusion. Every parcel still needs customs entry since de minimis ended, and carriers may charge a brokerage fee. Chinese-made art can still pay the older List 4A duty of 7.5%. Canadian-made art is the big exception: an original painting, print, sculpture or antique made in Canada pays the 50% Section 338 duty (US$150 on a US$300 painting, our arithmetic), even though the normal rate is Free and USMCA cannot remove it. Older pieces under codes not on the list (for example prints over 100 years old, 9702.10) are not affected, so check the exact code.
Original painting from the UK to the US in the calculator · Art print from the UK to the US · Canadian painting to the US (Section 338)
Shipping art to the UK
The UK Trade Tariff shows 0% third-country customs duty for paintings and drawings (9701), original prints (9702), original sculptures (9703), antiques (9706) and printed pictures and photographs (4911 91).
Works of art, antiques and collectors' items imported into the UK pay import VAT on a reduced valuation: the value for VAT is multiplied by 25% and VAT is charged at 20% on that amount, an effective rate of 5%. Other goods pay 20%.
For consignments of £135 or less, UK VAT is charged at the point of sale by the seller or the marketplace instead of at import. HMRC's £135 guidance lists exceptions only for excise goods, non-commercial goods (gifts) and Jersey and Guernsey; we found no official text applying the 5% import rate for art to these sales.
Above £135, normal import VAT and customs duty apply at the border, paid by the buyer (DDU) or prepaid by the seller (DDP).
Worked example: £300 parcel to a UK buyer (over £135)
| Item | Value | Duty | Import VAT | Effective VAT rate |
|---|---|---|---|---|
| Original oil painting (9701) | £300.00 | £0.00 | £15.00 | 5% |
| Antique over 100 years old (9706) | £300.00 | £0.00 | £15.00 | 5% |
| Giclée print of the same painting (4911 91) | £300.00 | £0.00 | £60.00 | 20% |
Our arithmetic: £300 × 25% × 20% = £15.00. HMRC adds transport and insurance to the UK to the value for VAT, so the real figure is a little higher when shipping is charged. Carrier handling fees are extra.
Shipping art to the EU
In TARIC (reference date 2 November 2026) the EU third-country duty is 0% for paintings (9701 91), original prints (9702 90), antiques (9706 90) and printed pictures (4911 91). The €3 low-value consignment duty and the €2 Union handling fee are still listed on these codes from 1 November 2026.
From 1 July 2026 until 1 July 2028, a flat customs duty of €3 per item applies to consignments of €150 or less that are declared under IOSS or sent as postal consignments. Normal tariff rates are expected to apply once the EU customs data hub is ready.
From 1 November 2026 a Union handling fee of €2 per item (per declaration line, i.e. per distinct tariff line) applies to goods sold in distance sales (B2C e-commerce) to EU consumers from outside the EU, at any value, including over €150. It is in addition to the €3 duty, is not part of the customs value, is paid by the declarant (seller/IOSS holder, carrier or representative), has VAT charged on it, cannot be refunded (even on returns), and does not apply to private gifts. The amount is final: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal (L series) on 21 October 2026. The €2 handling fee explained
Germany charges 7% VAT (instead of 19%) on the import of works of art (paintings and drawings made entirely by hand and collages, 9701; original engravings, prints and lithographs, 9702; original sculptures, 9703) and of collectors' items, under § 12(2) no. 1 and Annex 2 nos. 53 and 54 of the VAT Act (UStG). Antiques of heading 9706 are not in Annex 2.
Ireland charges the 13.5% reduced VAT rate on imports of works of art, collectors' items and antiques listed in Schedule 5 of the VAT Consolidation Act 2010 (section 46(1)(c)), instead of the standard 23%.
Worked example: €400 original painting from outside the EU (over €150)
| Buyer in | Duty | VAT on an original painting | VAT on a printed reproduction |
|---|---|---|---|
| Germany | €0.00 | €28.00 (7%) | €76.00 (19%) |
| Ireland | €0.00 | €54.00 (13.5%) | €92.00 (23%) |
Our arithmetic on the goods value only. On a sale to a consumer the €2 Union handling fee per item is added (VAT is charged on it too), and transport costs to the EU are part of the value for VAT. Rates for other EU countries were not checked here; each country sets its own reduced rate, and antiques do not get the 7% rate in Germany.
Below €150 the tariff rate does not matter: a €100 art print sent with IOSS or by post pays the €3 duty and the €2 fee like any other item. How the reduced art rates apply to IOSS sales of €150 or less was not confirmed in official guidance, so check with your marketplace or IOSS intermediary.
Painting from the US to the EU in the calculator (the calculator uses each country’s standard VAT rate, so it shows more VAT than the reduced art rates above).
Shipping art to Canada
In Canada's Customs Tariff (T2026-2, from 1 September 2026), original paintings, drawings and pastels by artists (9701.21.10, 9701.91.10), original prints (9702), original sculptures (9703), antiques (9706) and printed pictures and photographs (4911.91.00) are Free. Paintings that are not originals by artists (9701.91.90) are 5.5%, or Free for goods of US, EU or UK origin.
Courier shipments from other countries (UK, EU, Australia…) are only free of duty and tax up to CAD 20.
GST/HST is charged on imports at the buyer's province rate: 5% GST (AB, territories, and with provincial tax in BC, MB, SK, QC), HST 13% Ontario, 14% Nova Scotia (since 1 April 2025), 15% NB, NL, PEI. CBSA also collects PST on some imports. Canada GST/HST for sellers abroad
Example (our arithmetic): an original painting worth CA$400.00 sent by courier from the UK to Ontario pays CA$0.00 duty and 13% HST of CA$52.00, plus any courier brokerage fee.
Checklist for artists and antique sellers
- Decide whether the item is an original (chapter 97) or a printed reproduction (4911) before you write the customs form; do not call a giclée print an original.
- Write a precise description: medium, “original”, signed, edition size (e.g. “3/8”), or the age of an antique.
- Keep proof: a certificate of authenticity, edition records, or evidence that an antique is over 100 years old.
- UK orders over £135 and EU orders over €150: the buyer (or you, if you ship DDP) can benefit from the reduced import VAT if the item qualifies.
- Chinese-made art to the US: allow for the 7.5% List 4A duty.
- Check the forms guide: how to fill in CN22 and CN23, and how to find the right HS code.
Estimate an order with the landed cost calculator. Related guides: jewellery import duty in the US, UK, EU and Canada, the UK £135 VAT rule, the EU €3 duty per item, the €2 handling fee, the end of US de minimis and DDP vs DAP for small sellers.
This page is general information, not legal, tax or customs advice. Whether an item qualifies as a work of art, collectors’ item or antique is decided by customs on the facts; check the official sources or ask a customs broker for valuable pieces. See the disclaimer.
Sources for this page
- Harmonized Tariff Schedule of the United States (2026 HTS Revision 22): general and special rates for headings 4911.91, 7113, 7116, 7117 and 9701–9706, U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. notes 51(b)(3) and 52(b) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- Annex II to the 23 Oct 2026 Section 338 proclamation: changes to U.S. note 51(b)(3), HTSUS chapter 99 (22 subheadings deleted, 100 inserted), The White House. Accessed 2 Nov 2026. Verified
- Proclamation 11076 of October 23, 2026: Further Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed To Offset Canadian Discrimination Against the Commerce of the United States With Respect to Motor Vehicles (91 FR 68861, 30 Oct 2026, doc. 2026-22292), Federal Register / Executive Office of the President. Accessed 2 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 20 and headings 9903.88.01–9903.88.70 (China Section 301 lists 1, 2, 3 and 4A, and product exclusions) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 11 Nov 2026. Verified
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- UK Trade Tariff: third-country duty and VAT measures for 9701910000, 9701210090, 9702900080, 9703900000, 9706100090, 9706900090, 4911910090, 7113110000, 7113190000, 7113200000, 7116208000, 7117110000, 7117190090, 7117900000, HMRC / Department for Business and Trade (UK Trade Tariff). Accessed 2 Nov 2026. Verified
- How to value goods for import VAT (section on works of art, antiques and collectors' items), HMRC / GOV.UK. Accessed 2 Nov 2026. Verified
- VAT and overseas goods sold directly to customers in the UK, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- TARIC measures for origin United States (US), reference date 2 Nov 2026: 9701910000, 9702900080, 9706900090, 4911910090, 7113110000, 7113190000, 7113200000, 7117110000, 7117190090, 7117900000 (TARIC last updated 30 Oct 2026), European Commission – TARIC. Accessed 2 Nov 2026. Verified
- Council Regulation (EU) 2026/382 (abolition of €150 duty relief; €3 per item), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- Council gives final green light to new customs duty rules for small parcels (11 Feb 2026), Council of the EU. Accessed 20 Oct 2026. Partly verified
- Union Handling Fee (UHF) – 1 November 2026 (published 30 Sep 2026), Revenue (Irish Tax and Customs). Accessed 22 Oct 2026. Verified
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 21 Oct 2026), Official Journal of the European Union (EUR-Lex). Accessed 23 Oct 2026. Verified
- Handling fee for e-commerce (last update 22 Oct 2026), Dutch Customs (Douane). Accessed 3 Nov 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- Umsatzsteuergesetz (UStG) § 12 Steuersätze, Bundesministerium der Justiz (gesetze-im-internet.de). Accessed 9 Nov 2026. Verified
- Umsatzsteuergesetz (UStG) Anlage 2 (zu § 12 Absatz 2 Nummer 1, 2, 12, 13 und 14), Nr. 53 Kunstgegenstände and Nr. 54 Sammlungsstücke, Bundesministerium der Justiz (gesetze-im-internet.de). Accessed 9 Nov 2026. Verified
- Works of art - importing (VAT rate search), Irish Revenue. Accessed 2 Nov 2026. Verified
- Current VAT rates (published 1 Jan 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Customs Tariff 2026 – Schedule (T2026-2, effective 1 September 2026), chapters 49, 71 and 97, Canada Border Services Agency. Accessed 2 Nov 2026. Verified
- Increase to low-value shipment thresholds (CUSMA courier de minimis), Canada Border Services Agency. Accessed 27 Oct 2026. Verified
- GST/HST calculator (and rates), Canada Revenue Agency. Accessed 20 Oct 2026. Verified
- Customs duty, taxes, and exemptions, Canada Post. Accessed 10 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.