Sourcing original wax sculptures from China
Original wax sculptures from China carry 0% UK duty across the age categories in heading 9703. The work must qualify as original sculpture; mass-produced decorative copies do not qualify as originals. Check authorship, materials and condition before shipment. Cambridge China Bridge sources original wax sculptures.
Original wax sculpture: 0% duty
Read from the UK Trade Tariff on 8 October 2026, heading 9703 covers original sculpture and statuary in any material, including qualifying wax works. The table separates modern portrait and abstract works for buying purposes; they share the same commodity code. Older works are divided by age. Mass-produced decorative figures are classified as ordinary goods rather than originals.
Every commodity line in the supplied snapshot carries 0% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspension. The tariff attaches ivory and CITES import controls. For any ivory component, confirm with APHA and your customs broker whether import for sale is permitted and which registration or exemption certificate requirements apply. Check protected-species components before shipment.
Confirm originality, age and materials using finding your commodity code. Confirm the applicable import VAT treatment for qualifying works of art with HMRC or your customs broker; other goods normally have 20% VAT. Keep authorship and edition evidence. See the wider original sculpture guide and the import duty and VAT guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Original wax portrait sculptures, 100 years old or less | 9703 90 00 00 | 0% | None |
| Original wax sculptures, over 100 but not over 200 years old | 9703 10 00 90 | 0% | None |
| Original wax sculptures, more than 200 years old | 9703 10 00 10 | 0% | None |
Specify the wax, authorship and display conditions
Agree the artist, title, dimensions, wax composition, pigments, surface finish, internal support and base. Record whether the artist executed the work directly or supervised a limited casting edition. Ask for signed authorship records, edition details where applicable, and photographs of the actual sculpture rather than a catalogue image.
Ask the maker to state suitable transport, storage and display conditions for the chosen wax. Agree how projecting fingers, thin edges and unsupported sections will be protected without pressing packing material against the surface. Specify removable packing, lifting points on the support or base, and instructions for unpacking.
Identify materials in the sculpture, base and accessories. If the shipment includes a CITES-listed specimen, importing it into Great Britain requires the appropriate permit; contact the Chinese management authority for the corresponding export permit. Ask for the material and species details before agreeing shipment.
Worked duty example
Illustrative example, not a quote: Illustrative order: 20 individually executed original wax sculptures for a gallery 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 actual work to the artist’s records, signature, edition details and approved photographs.
Surface: check for dents, scratches, cracks, pigment transfer, embedded packing fibres and softened or distorted details.
Support: check the base connection, internal support and projecting sections for movement or damage.
Packing: check that restraints act on suitable supports and keep contact away from delicate wax surfaces. Photograph the unpacking and compare condition with dispatch photographs. Use the quality inspection guide.
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What goes wrong
A supplier describes a moulded decorative copy as original art, but provides no evidence of authorship or edition supervision. An authenticity certificate alone does not resolve a mismatch between the invoice, photographs and delivered work. Settle the classification evidence before shipping.
Warm storage can distort wax, while tight wrapping can leave impressions or transfer fibres to the finish. A secure outer crate can still damage a sculpture if its internal restraints press on the wax. Agree packing around the support structure and inspect the actual packed work.
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 wax sculptures from China?
The supplied UK Trade Tariff snapshot shows 0% duty across heading 9703, with no recorded anti-dumping or countervailing duty. The sculpture must qualify as an original.
Do original wax sculptures qualify for reduced import VAT?
Confirm the applicable import VAT treatment for qualifying works of art with HMRC or your customs broker. Keep evidence of authorship and any casting edition. Other goods normally have 20% VAT.
Can a factory-made wax figure be declared as original sculpture?
Mass-produced decorative copies do not qualify as originals. Ask who made the work, how it was produced and whether any casting edition was supervised by the artist.
What should I check when a wax sculpture arrives?
Compare it with dispatch photographs. Check dents, cracks, softened details, pigment transfer, packing impressions and movement at the base. Photograph its condition while unpacking.