Original prints and sculpture from China

0% duty and 5% VAT

Read from the UK Trade Tariff on 27 September 2026, original engravings, prints and lithographs, heading 9702, and original sculpture and statuary in any material, heading 9703, carried 0% on goods from China, whether over 100 years old or not, with no anti-dumping measure. The tariff showed import VAT at 5% for qualifying works of art and 20% otherwise.

Hand-painted pictures are covered in our hand-painted art guide. Mass-produced resin, ceramic or metal figures are decorative articles classified by material (see our metal ornaments guide), and printed reproductions and posters under chapter 49 (see our posters guide).

What counts as original

The reduced VAT rate for imported works of art comes from the Value Added Tax Act 1994, which relies on a definition of works of art that includes prints produced directly from plates executed by the artist in limited numbers and sculptures executed by the artist or cast in limited editions under the artist's supervision. Keep the artist's name, edition size, number and certificate of authenticity with each piece.

Pieces over 100 years old raise provenance and export questions, so ask for provenance documents before buying.

Buying originals

Agree the artist, title, medium, dimensions, edition size and number, signature, certificate, framing or mounting, crating, and insurance for transit, and photograph each piece before packing.

Worked duty example

An invented example rather than a quote: 20 original bronze sculptures by a living artist, commodity code 9703 90 00 00, bought for £30,000 with £2,000 of freight and insurance, so £32,000 is the value customs works from. Duty is 0%. If the pieces qualify as works of art, import VAT is at the reduced effective rate of 5%, £1,600; if not, 20% would apply, £6,400. See calculating UK import duty and VAT for the method.

Inspection checklist

Documents: check each piece matches its certificate, edition number and signature, and that the invoice describes it as an original work.

Condition: photograph and check each piece for damage, casting flaws on bronzes, and paper condition on prints.

Crating: check sculptures are crated with internal bracing and prints are flat-packed with acid-free interleaving.

What goes wrong

Art imports fail on classification, paperwork and damage. Decorative reproductions are declared as originals and later reassessed at 20% VAT, edition numbers or certificates are missing, prints are rolled and creased, and sculptures break in weak crates.

Check originality documents before shipping, and crate for the weight. See our quality inspection guide.

Cambridge China Bridge handles purchases of original prints and sculpture for UK galleries and collectors, and has no minimum order of its own. See small orders.