Sourcing original stone sculptures from China
Original stone sculptures from China carry 0% UK duty across the age categories in heading 9703. The main rule is originality: mass-produced decorative reproductions do not qualify as original sculpture. Keep artist and provenance records, and check fragile details before shipment. Cambridge China Bridge sources original stone sculptures.
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Zero duty on qualifying original stone sculpture
Heading 9703 covers original sculpture and statuary in any material, including stone. Allow for 20% import VAT unless HMRC or your customs broker confirms eligibility for reduced valuation and the applicable calculation. Mass-produced decorative reproductions are classified as ordinary goods. The marble and granite examples share a commodity code. See the original prints and sculpture guide for the wider heading.
Read from the UK Trade Tariff on 24 November 2026, all listed lines carried 0% duty for goods from China, with no anti-dumping or countervailing measure and no suspension listed. The tariff attaches ivory and CITES import controls. Ivory-containing items cannot be imported for sale except within the exemptions. If a sculpture includes ivory or protected-species materials, confirm its eligibility and paperwork with your customs broker. CITES-listed species require permit checks before importing.
Agree the commodity code using evidence of originality, material and age. Older sculptures need provenance and age records. The tariff also lists cultural-object, ivory and CITES export controls; confirm the requirements with your broker if subsequently exporting the work. Use finding your commodity code before shipment.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Original marble sculptures, 100 years old or less | 9703 90 00 00 | 0% | None |
| Original stone sculptures, over 100 but not over 200 years old | 9703 10 00 90 | 0% | None |
| Original stone sculptures, more than 200 years old | 9703 10 00 10 | 0% | None |
Specify the artist, stone and mounting
Record the artist, work title, stone type, dimensions, weight, signature and authenticity documents. Agree whether the work is carved from a single block or assembled, and require disclosure of repairs, resin filling, glued joints and surface coatings. Approve photographs of every face, the underside and projecting details. Specify the plinth interface, lifting points and intended indoor or outdoor setting.
Agree a crate that supports the weight through the base without loading fingers, limbs or thin edges. Solid wood packaging must meet the applicable import packaging requirements for Great Britain; ask the packer for treatment and marking records. If buying for resale, check whether your business falls within HMRC's art market participant criteria. Businesses within those criteria must register for money laundering supervision.
Worked duty example
Illustrative example, not a quote: Illustrative order: 20 original marble sculptures 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 sculpture, signature and invoice to the artist's records and authenticity documents; compare with the approved photographs.
Stone condition: inspect thin projections, veining, base corners and joints for cracks, chips, concealed filler and repair marks. Photograph condition before packing and on arrival.
Mounting: check the base sits securely, fixing positions match the agreed plinth, and supplied fittings match the installation brief.
Crating: check internal restraints support the base, cushioning cannot abrade the finish, and lifting instructions suit the packed work. Use the quality inspection guide to brief the inspector.
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What goes wrong
A hand-carved finish alone does not establish originality. Repeated decorative copies can arrive with generic certificates that do not identify an artist or individual work. Check the production history before relying on original-art classification or reduced import VAT.
Stone can arrive with chipped projections, opened veins or a damaged base when the crate restrains the sculpture at weak points. Undisclosed filled cracks and glued joints can also become visible after unpacking. Agree condition photographs, repair disclosure and packing approval before dispatch, and retain the packaging while documenting damage.
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 stone sculptures from China?
The supplied tariff snapshot shows 0% duty on every listed line of heading 9703 for goods from China, with no anti-dumping or countervailing measure.
Does hand-carved stone automatically qualify as original art?
No. Mass-produced decorative reproductions do not qualify as originals. Ask for the artist's identity, production history and documents identifying the individual work.
What import VAT applies to original stone sculpture?
Keep the originality documents with the import records.
What should I check when a stone sculpture arrives?
Compare it with the approved condition photographs. Check projecting details, veins, joints, base corners and mounting points, and photograph damage before discarding the crate.