Sourcing original wood sculptures from China
Original wood sculptures from China carry 0% UK duty across the age bands in heading 9703. They must be original works, rather than mass-produced decorative carvings. Check the wood species, provenance and any ivory inlays before ordering. Cambridge China Bridge sources original wood sculptures.
Buying from China for a business? How our UK China sourcing agent service works · China sourcing agent for small orders and first imports
Original wood sculptures: 0% duty
Read from the UK Trade Tariff on 24 November 2026, heading 9703 covers original sculpture and statuary in any material, including wood. All listed age bands carry 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty and no suspensions. The table separates freestanding works and reliefs within the same modern-work code.
The tariff attaches ivory and CITES import controls, alongside export controls and a cultural-object export licence measure. For ivory-containing items intended for sale, ask APHA to confirm whether import is permitted and which exemptions or documents apply; confirm any registration or exemption certificate reference with your customs broker. For potentially protected wood, ask APHA to confirm the applicable CITES listing. Species listed in Annex A, B or C require permits.
Mass-produced decorative carvings are classified by material rather than as original sculpture. Qualifying works of art have an effective import VAT rate of 5%; otherwise, 20% applies. Confirm originality and age before selecting a code through finding your commodity code. See the original stone sculptures guide for another material within the wider heading.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Original freestanding wood sculptures, 100 years old or less | 9703 90 00 00 | 0% | None |
| Original wood sculptures, over 100 but not over 200 years old | 9703 10 00 90 | 0% | None |
| Original wood sculptures, more than 200 years old | 9703 10 00 10 | 0% | None |
Specify the artist, wood and carving
Agree the artist, title, signature, dimensions, wood species and finish. Ask for the botanical name as well as the supplier's trade name. Record whether the work is carved from a solid block or assembled from joined sections, and identify glued repairs, inserts, detachable parts and the base.
Agree which knots, grain changes and natural cracks are acceptable. Request photographs of the actual work, an originality statement and a condition report. For older sculptures, obtain age and provenance records. For new sculptures sold as consumer products, the importer is responsible for their safety; assess stability, splinters and mounting arrangements.
Worked duty example
Illustrative example, not a quote: Illustrative order: 20 small original wood sculptures for a gallery under 9703 90 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: match the carving, artist's signature and certificate to the invoice and photographs.
Wood: check the declared species, visible repairs, insect holes, mould and any ivory or other inlays.
Condition: compare cracks, projecting details, finish and joints against the agreed condition report on arrival.
Packing and support: check the base and fixings, photograph unpacking, and confirm that bracing protects thin carved details. Use the quality inspection guide to prepare the inspection brief.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A supplier describes repeated decorative carvings as original art, but the artist and production history cannot be established. A wood trade name hides an uncertain species, or an ivory inlay appears only in the final photographs. Resolve materials and originality before shipment. If an ivory item requires an exemption certificate, it cannot be sold or hired out before that certificate is received.
Wood can split as storage conditions change, while fingers, leaves and other thin projections can break when packing bears against them. Agree the condition record and crate support before dispatch, then compare the delivered work with the photographs before accepting it.
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 wood sculptures from China?
The supplied UK Trade Tariff record shows 0% duty across all listed age bands in heading 9703, with no anti-dumping or countervailing duty.
Does hand carving make a wooden ornament original art?
Hand carving alone does not establish originality. Mass-produced decorative carvings are classified by material. Ask who created the work and retain evidence of its production history.
Do wooden sculptures need CITES permits?
Check the exact wood species and applicable listing with APHA. Species listed in Annex A, B or C require permits. Ask your customs broker to confirm the documents for the specific sculpture.
What import VAT applies to original wood sculptures?
Qualifying works of art have an effective import VAT rate of 5%. Goods that do not qualify normally attract 20%. Keep originality documents to support the treatment.