Sourcing original mixed-media collages from China

Collage classification, duty and import VAT

Heading 9701 covers collages and similar decorative plaques alongside paintings and mosaics. Newly made collages fall within the other-age branch; older collages have separate age bands. The contemporary paper and textile examples in the table share a commodity code. Printed reproductions and hand-decorated manufactured articles are classified elsewhere. See the wider hand-painted art guide.

Read from the UK Trade Tariff on 14 November 2026, all listed lines carry 0% duty from China, with no recorded anti-dumping or countervailing duty or suspension. Older collage lines attach ivory and CITES import controls. Ivory imports for sale are prohibited apart from qualifying exemptions; confirm exemption documentation with your broker. The tariff also flags cultural-goods export licensing and, on older lines, ivory and CITES export controls; confirm requirements before onward export.

Confirm with HMRC or your customs broker whether the works qualify for reduced import VAT valuation and how to calculate it. Do not assume that a supplier's description of an item as original establishes qualification. Keep photographs, material details and records of how it was made. Confirm the commodity code before shipment and review UK import duty and VAT when calculating landed cost.

Specify the collage layers and support

Agree the composition, dimensions, support board or canvas, paper and textile types, paint, adhesive and surface finish. Identify attached objects individually and record their materials. Approve photographs showing the front, reverse and raised layers, together with a physical sample. State the acceptable variation between individually assembled works, including colour, placement and exposed adhesive.

Ask for material identification before accepting shells, animal parts or unusual woods. CITES-listed materials need the applicable documentation; permits are required for species listed in Annex A, B or C. For ivory, check eligibility for an exemption rather than relying on the seller's assurance. Agree flat packing with clearance around raised elements, secure backing and protection that does not press against the artwork.

Before selling, check whether your business operates as an art market participant under the money laundering regulations. Businesses within that category must register with HMRC.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 original mixed-media collages, not a quotation under 9701 99 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

Composition: compare each work with its approved photographs and agreed variation; check that separate collage layers are present rather than a printed imitation.

Adhesion: check for lifting corners, loose objects, glue staining and tacky surfaces; examine the reverse for distortion or failed attachments.

Support and display: check board flatness, frame corners, backing and hanging hardware; confirm that raised elements clear any glazing.

Arrival and packing: photograph cartons before opening, check for damp, mould and crushed corners, and reconcile each artwork with the packing list. Use the quality inspection guide to brief the inspection.

What goes wrong

A printed image can arrive in place of the agreed layered collage. Substituted paper, fabric or adhesive changes the appearance and can leave stains or lifting edges. Heavy attached objects pull away from weak supports, while pressure from wrapping or glazing flattens the texture. Record defects before attempting repairs and compare them with the approved sample.

Material descriptions can be too vague to resolve ivory or protected-species questions. Age claims may lack supporting provenance, and an originality claim may not establish the import VAT treatment. Resolve these points before ordering; keep artwork photographs and material records with the shipment documents.

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.