Sourcing original resin sculptures from China
Original resin sculptures from China carry 0% UK duty under heading 9703. Mass-produced decorative figures are classified by material, so confirm the artist's involvement and originality before ordering. Confirm eligibility for reduced import VAT valuation and the applicable calculation with HMRC or your customs broker. Cambridge China Bridge sources original resin sculptures.
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UK duty and originality
Heading 9703 covers original sculpture and statuary in any material, including resin. Mass-produced resin figures are decorative articles classified by material. Newly made originals fall within 9703 90 00 00; the table shows different forms sharing that code. For the wider heading, see our original ceramic sculptures guide.
Read from the UK Trade Tariff on 8 October 2026, all supplied lines carried 0% duty for goods from China, with no anti-dumping or countervailing measures or suspensions recorded. The tariff attaches ivory and CITES import controls. Ivory imports for sale are prohibited apart from exemptions; confirm registration or certification with your broker. If a sculpture incorporates CITES-listed material, an import permit is needed for Great Britain. Confirm the requirements for the actual materials before shipment.
Confirm eligibility for reduced import VAT valuation and the applicable calculation with HMRC or your customs broker; other goods normally pay 20%. Keep evidence of the artist's execution or supervision of limited casts, alongside edition records and authenticity documents. Confirm classification using finding your commodity code, and review the calculation in our import duty and VAT guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Original resin busts, 100 years old or less | 9703 90 00 00 | 0% | None |
Specify the resin artwork and casting process
Agree the artist, title, original model, casting process, artist supervision, edition size and numbering. Specify resin type, fillers, pigments, coating, dimensions, weight, hollow or solid construction, base and mounting method. Ask for photographs of the model and finished work, and agree which seams or surface variations are intentional.
Approve a physical sample for colour, surface finish and base stability. Agree separate support for thin limbs, horns and projecting details, with packing that avoids rubbing painted surfaces. For consumer display pieces, the General Product Safety Regulations apply where products are intended or reasonably likely to be used by consumers. Include stability and sharp-edge checks in your inspection brief.
Worked duty example
Illustrative example, not a quote: Illustrative order: 20 original resin busts by a living artist under 9703 90 00 00, invoiced at £30,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £32,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £32,000, so it is £6,400. 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: match the artist, title, signature and edition number to the invoice and authenticity documents.
Casting: check projecting details, joints and the underside for cracks, voids, chipped edges, tacky resin and unexplained repairs.
Finish and base: compare colour and gloss with the approved sample; check paint adhesion, base attachment and rocking on a level surface.
Packing and arrival: check supports protect fragile details without loading them; photograph the unopened packing and any damage. Use our quality inspection guide to agree the inspection record.
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What goes wrong
A supplier describes ordinary moulded ornaments as original art, but cannot show the artist's involvement or edition records. The goods then need classification by material, and the artwork VAT treatment may not apply. Check the documents and production process before agreeing the customs description.
Thin projections snap, hollow castings crack around joints, or packing rubs colour from raised details. A heavy base can detach and damage the sculpture inside its crate. Agree joint construction, supports and arrival photographs before shipment, and record defects before repairs obscure them.
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 resin sculptures from China?
The supplied tariff reading shows 0% duty under heading 9703, with no anti-dumping or countervailing measures recorded. Newly made originals use 9703 90 00 00.
Do original resin sculptures qualify for reduced import VAT?
Keep evidence of originality and the artist's execution or supervision of limited casts. Other goods normally pay 20%.
Are factory-made resin figurines original sculptures?
Mass-produced decorative figurines are classified by material. A supplier's description or certificate alone does not resolve whether the work is an original.
What should I check when resin sculptures arrive?
Match signatures and edition numbers to the documents. Check thin projections, joints, paint, base stability and packing damage against the approved sample and dispatch photographs.