Sourcing original tempera paintings from China

Duty and artwork import VAT

Read from the UK Trade Tariff on 8 October 2026, original tempera paintings executed entirely by hand fall within heading 9701's painting categories. The relevant lines carry 0% duty for goods from China, with no anti-dumping or countervailing measures or suspensions recorded. Printed reproductions and hand-decorated manufactured articles are excluded. Modern paper and panel works share a commodity code; the table does not represent separate tariff categories for these supports.

The antique painting lines attach ivory import controls and CITES import and export controls. If an item contains ivory and is intended for sale, confirm with the relevant authority whether importing it is permitted and whether an exemption applies. CITES-listed materials need the appropriate documents; permits are required for species in the controlled annexes. Confirm the species, applicable documents and any ivory exemption with your customs broker before ordering.

The supplied tariff record also attaches cultural-object export licensing, and ivory export controls to antique lines. Ask your broker about these if re-exporting. Great Britain has no cultural-object import licensing requirement. Confirm the commodity code using the medium, support and age evidence. For the wider heading, see original gouache paintings.

Specify the tempera medium and support

Specify whether the binder is egg tempera or another tempera formulation, the pigments, support material, ground preparation, dimensions and surface finish. Agree whether the work is framed or unframed, and record the artist, title, signature and completion date. Approve photographs of each actual work rather than relying on a catalogue image.

For panel paintings, agree the panel construction and edge protection. Request flat packing with clearance above the painted surface and protection against movement and moisture. Do not approve rolling a rigid panel or bending a painted support. Ask the supplier to identify any ivory or protected-species materials in the work or frame.

Confirm with HMRC or your customs broker whether the paintings qualify for reduced import VAT valuation and what treatment applies. Ask how the artwork definition applies to pictures executed entirely by hand by the artist. Keep artist records and invoice descriptions, and check eligibility before budgeting for that treatment. Read UK import duty and VAT.

Worked duty example

Illustrative example, not a quote: 20 original tempera paintings on panels for a gallery，illustrative order 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

Identity: compare each painting with its approved photographs, artist record, signature and invoice description; inspect under raking light for printed areas with added brushwork.

Paint surface: check for flaking, powdering, cracks, abrasion, staining and contact marks without rubbing or wetting the artwork.

Support and frame: check panel flatness, split edges, paper creases, ground adhesion, frame corners and secure hanging fittings.

Packing and arrival: check that protection cannot rub the painted surface, photograph unpacking and compare condition with dispatch photographs. Agree the checks through quality inspection.

What goes wrong

A supplier may use 'tempera' for a different binder, supply printed artwork with painted details, or substitute the support after sample approval. A signature or certificate alone does not settle the painting's identity or VAT eligibility. Match the actual work, materials declaration and artist records before shipment.

Paint flakes, panels warp and surfaces acquire pressure marks when packing contacts the artwork or the support moves inside the carton. Agree surface clearance and corner protection, retain condition photographs and record arrival damage before disposing of the packaging.

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.