Sourcing original encaustic paintings from China

Duty, art VAT and material controls

Read from the UK Trade Tariff on 8 October 2026, heading 9701 covers paintings executed entirely by hand, excluding hand-painted manufactured articles. Original encaustic paintings need classification by age and the actual work supplied. The table repeats the modern-painting code for panel and canvas supports; these are buying formats within the same tariff line. Confirm the commodity code. For the wider heading, see original acrylic paintings.

The relevant lines carry 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspensions recorded. Confirm with HMRC or your customs broker whether the paintings qualify for special import VAT treatment through reduced valuation. Hand application alone should not be treated as proof of VAT eligibility: ask them to confirm the applicable definition and artist evidence. See UK import duty and VAT.

The older-painting lines attach ivory import control and CITES control. For ivory intended for sale, confirm with the relevant authority or your customs broker whether the transaction is permitted and whether registration or an exemption certificate is required. Listed species materials need CITES documents, so identify frame and support materials before ordering. The tariff also attaches cultural-object export licensing and, on older lines, ivory and CITES export controls. These concern onward export; check the applicable licence or waiver before shipping out of the UK.

Specify the wax medium and support

Agree the wax and resin medium, pigments, support material, dimensions, panel thickness, edge finish and hanging fittings. Ask the studio to distinguish encaustic work from cold-wax painting and wax-coated prints. Approve photographs in frontal and raking light, plus a physical sample showing the intended texture, translucency and sheen.

Record the artist, title, creation date and whether each work is an original composition or a copy. For older paintings, obtain provenance and an independent condition assessment. Agree flat packing with clearance above the painted surface, protected corners and a rigid outer package. Ask the supplier to explain how the packing prevents pressure marks and exposure to heat.

Worked duty example

Illustrative example, not a quote: 25 original encaustic paintings on panel, 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

Identity: compare the composition, signature, reverse markings and artist records with the approved work; investigate repeated printed patterns beneath the wax.

Wax surface: inspect under raking light for cracks, lifting layers, scratches, fingerprints, unwanted inclusions and impressions from wrapping.

Support and fittings: check panel flatness, canvas tension where applicable, edge damage, frame joints and secure hanging hardware against the specification.

Arrival and packing: photograph cartons before opening, check for movement and face contact, and compare each painting with its dispatch photographs. See quality inspection explained.

What goes wrong

Wax can soften during hot storage or transport, allowing wrapping or adjacent objects to mark the surface. Flexing supports can crack the wax or loosen layers. Specify packing that keeps materials off the painted face, and agree handling instructions for the warehouse and customer.

A supplier may substitute a wax-coated print, change the support or provide an unsupported claim of age. Texture alone does not prove that a painting was executed entirely by hand. Resolve discrepancies before shipment and retain photographs and artist records for the classification and VAT checks.

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.