Sourcing hand-painted oil portraits from China
Hand-painted oil portraits from China under heading 9701 carry 0% UK duty across the relevant age bands, with no anti-dumping duty. The painting must be executed entirely by hand; a printed canvas with added strokes does not qualify. Check eligibility before using reduced art VAT. Cambridge China Bridge sources hand-painted oil portraits.
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Duty, art VAT and material controls
Read from the UK Trade Tariff on 14 November 2026, hand-painted oil portraits within heading 9701 carry 0% duty from China, with no anti-dumping or countervailing measures and no listed suspensions. The heading covers paintings executed entirely by hand, excluding hand-decorated manufactured articles. Rolled and stretched contemporary portraits share a code; genuine antique portraits use the age divisions shown.
The antique painting lines attach ivory and CITES import controls. For ivory-containing goods intended for sale, confirm with the relevant authority or your customs broker whether import is permitted and what exemption documents are needed. Protected materials may require CITES permits, so check any unusual frame or painting support before shipment. The tariff also lists cultural-object export licensing and antique ivory and CITES export controls. Cultural-object import licensing is not required for Great Britain; check Chinese export permission separately and confirm any later export requirements with your broker.
Qualifying works of art may be eligible for reduced valuation for import VAT; confirm the applicable effective rate with HMRC or your customs broker. Hand painting alone is not enough to assume eligibility: check the artist-executed definition and retain supporting records. Confirm the commodity code, review import duty and VAT, and see the wider hand-painted art guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Hand-painted oil portraits not over 100 years old, on stretched canvas | 9701 91 00 00 | 0% | None |
| Hand-painted oil portraits over 100 years old, not over 200 years old | 9701 21 00 90 | 0% | None |
| Hand-painted oil portraits more than 200 years old | 9701 21 00 10 | 0% | None |
Specify likeness, painting method and canvas
Give the studio an approved reference image and agree the crop, pose, expression, skin tones, clothing and background. Specify oil paint, canvas material, finished dimensions, painted edges, stretcher construction and whether an outer frame is included. Require painting entirely by hand and exclude printed underlays. Approve a photographed finished sample before production.
Check permission to copy any copyright-protected reference photograph. Keep the permission with the order and agree separately whether the supplier may display the portrait in its portfolio. Specify how each portrait will be identified and matched to its reference image, particularly where similar faces or family groups are ordered.
Worked duty example
Illustrative example, not a quote: 200 hand-painted oil portraits on stretched canvas, illustrative order under 9701 91 00 00, invoiced at £6,000 free on board, with £1,000 of freight and insurance to the UK. The customs value is £7,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £7,000, so it is £1,400. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Likeness: compare the face, expression, proportions, crop and background with the approved reference and finished sample.
Hand painting: examine the surface under raking light and magnification for printed patterns beneath added brush strokes.
Finish and construction: check drying, cracks, paint transfer, canvas tension, stretcher joints and frame corners against the specification.
Packing and identity: check portrait identifiers, surface clearance, corner protection and carton contents before dispatch and on arrival. Use the quality inspection guide to prepare the brief.
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What goes wrong
A portrait can match the colours yet miss the person's likeness. Vague approval criteria allow changed expressions, cropped heads or simplified facial detail. Other failures include printed canvases sold as hand-painted work, tacky paint sticking to wrapping, distorted stretchers and chipped frames. Record corrections against the reference image and approve the finished painting before packing.
Do not treat the supplier's description as proof of reduced art VAT eligibility or permission to copy a photograph. Before reselling qualifying art, check whether your business meets HMRC's art market participant criteria; businesses within those criteria must register under the money laundering regulations.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on oil portraits from China?
The relevant hand-painted painting lines under heading 9701 carry 0% duty from China, with no anti-dumping or countervailing measures in the supplied tariff reading.
Do hand-painted oil portraits qualify for 5% import VAT?
Only qualifying works of art are eligible for reduced valuation at importation. Confirm the applicable effective VAT rate with HMRC or your customs broker. Check the artist-executed definition and supporting records before applying reduced valuation to studio portraits.
Can I order an oil portrait from a customer's photograph?
Check that you have permission to copy any copyright-protected photograph. Keep that permission with the order and agree the crop, likeness and permitted portfolio use.
How do I check an oil portrait before shipment?
Compare likeness with the approved image, inspect for printed underlays, check paint drying and canvas tension, and verify portrait identifiers and protective packing.