Sourcing original gouache paintings from China
Original gouache paintings from China carry 0% UK duty across the relevant painting codes. Heading 9701 covers paintings executed entirely by hand; printed reproductions belong elsewhere. Check the artist records and materials before claiming reduced import VAT. Cambridge China Bridge sources original gouache paintings.
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Original gouache paintings: 0% duty
Read from the UK Trade Tariff on 8 October 2026, the painting lines relevant to original gouache carried 0% duty for goods from China, with no anti-dumping or countervailing measures and no listed suspensions. Heading 9701 covers paintings executed entirely by hand, alongside other artworks. Printed reproductions and hand-decorated manufactured articles are excluded.
Contemporary gouache paintings normally fall under 9701 91 00 00. Older paintings use the age divisions shown in the table; the paper and board examples share a code. Confirm the support, hand-painted execution and age through finding your commodity code. Confirm with HMRC or your customs broker whether the works qualify for reduced import VAT; hand painting alone is not a reason to assume eligibility. See UK import duty and VAT.
The antique painting lines attach ivory and CITES import controls. For ivory items intended for dealing, confirm with your customs broker whether a registration or exemption certificate reference is required in the declaration. Check registered or certified exemption before taking ownership. Where CITES permits are required for material in a painting or frame, arrange the Great Britain permit and corresponding Chinese export permit. Ask APHA to confirm the documents for the actual species and item.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Original gouache paintings on paper, not exceeding 100 years old | 9701 91 00 00 | 0% | None |
| Original gouache paintings exceeding 100 years, not exceeding 200 years | 9701 21 00 90 | 0% | None |
| Original gouache paintings more than 200 years old | 9701 21 00 10 | 0% | None |
Specify the gouache medium, support and artist
Specify traditional gouache or acrylic gouache, paper or board, surface texture, sheet dimensions, painted area, margins and mounting. Agree the palette, opacity and finish using an approved physical sample. Record the artist, title, creation date and signature position, and request photographs of the painting process. State whether each artwork is a unique composition or a hand-painted repeat.
Agree flat packing with rigid backing and a spacer that keeps wrapping away from the paint surface. Specify mounts and glazing where supplied, and ask for the frame material in writing. For the wider painting category, see original watercolour paintings.
Worked duty example
Illustrative example, not a quote: Illustrative order: 200 small original gouache paintings on paper 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
Execution: compare each artwork with its approved photograph; examine painted passages under side lighting and magnification for printed dots or overpainted print.
Paint surface: check for flaking, cracks, rubbed areas, fingerprints and colour differences; avoid wet cleaning or rubbing the artwork.
Support and records: check paper or board, dimensions, margins, signatures and artwork identity against the order; photograph creases, staining and previous repairs.
Packing and arrival: check rigid backing, surface clearance, dry wrapping and protected frame corners; photograph damaged cartons before opening and compare condition with dispatch photographs.
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What goes wrong
A supplier substitutes acrylic gouache for the agreed medium, paints over a printed image, or delivers hand-painted repeats described as unique compositions. Thick paint cracks when flexible sheets are bent, wrapping rubs the surface, and damp packing leaves cockled paper. Approve the actual support and packing method, then check finished works before dispatch.
An invoice saying only “artwork” leaves the medium, artist and execution unclear when reduced import VAT is claimed. Keep those details with photographs and provenance records. The tariff also attaches a cultural-object export licence measure, plus ivory and CITES export controls on the antique lines. Before returning or reselling an artwork overseas, confirm the applicable export requirements and exemptions.
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 original gouache paintings from China?
The relevant painting lines carry 0% duty, with no listed anti-dumping or countervailing measures or suspensions in the supplied tariff data.
Do original gouache paintings qualify for reduced import VAT?
Confirm with HMRC or your customs broker whether reduced import VAT applies. Check the works-of-art definition and retain artist and execution records rather than relying on the supplier’s description.
Does acrylic gouache meet a traditional gouache specification?
Treat them as separate purchasing specifications. Agree the medium in writing and approve a physical sample before production.
How should original gouache paintings be packed?
Agree flat packing with rigid backing and clearance above the paint. Check for surface abrasion, bent corners, damp wrapping and frame damage on arrival.