Import and export of works of art
Customs formalities for works of art are not to be taken lightly. An incorrect declaration, a missing CITES permit, or a non-compliant invoice can block a shipment – sometimes for several days. We manage all these procedures for galleries, auction houses, museums, and collectors who are shipping works outside the European Union or importing them.
Understand the tax rules applicable to art transport
What we manage for you
Final import and export
When a work leaves or enters the EU permanently — international sale, purchase from abroad, donation — we handle the customs declaration, tariff classification check, and management of applicable VAT.
Temporary import and export
For exhibition loans, art fairs and sales under return conditions, we advise you on the appropriate customs procedure (temporary admission, temporary export, ATA carnet) and manage the associated formalities.
ATA Carnet — International Exhibitions and Fairs
The ATA carnet allows for the transport of works in more than 71 countries without paying customs duties or taxes, provided they are returned within the year. It is the reference document for art fairs outside the EU (Art Basel Miami, TEFAF New York, Frieze London, Asian fairs) and loans to foreign museums.
We are preparing the file, coordinating obtaining the booklet from the Chamber of Commerce and managing the formalities at each border crossing.
Countries covered: United States, United Kingdom, Japan, Switzerland, Canada, Australia, India, China, South Korea, and over 60 other signatory countries.
CITES – regulated materials
If your artwork contains ivory, tortoiseshell, coral, certain tropical woods, or other materials from protected species, a CITES permit is required to export or import it – even if the piece is antique. We identify the relevant materials and manage permit applications with the appropriate authorities.
Export licences and certificates of origin
Some works require an export licence issued by the national authorities (depending on their value, age, or heritage importance). We check if your work is affected and prepare your application. We also issue certificates of origin for works produced in the EU.
Extraordinary documents
For archaeological items, objects subject to export restrictions in their country of origin, or goods falling under EU Regulation 2019/880 on the import of cultural goods, we assess the situation and coordinate with the competent authorities.
Customs warehouse (IM71) — store without paying VAT
Notre entrepôt de Zaventem dispose du statut d’agrément de centre d’affaires.’bonded warehouse (IM71 diet). This status allows works imported from outside the EU to be stored in Belgium without VAT being immediately payable – it only becomes due upon their release for free circulation within the EU.
Use case
- Gallery that imports works for fairs without certainty of sale in the EU
- Collector who buys abroad and wishes to manage their tax implications over time
- Trader using Brussels as a European logistics base
- Work re-exported to a country outside the EU — no Belgian VAT is due
Brexit — trade between Belgium and the UK
Since 1st January 2021, the UK is a third country. Any movement of artworks between Belgium and the UK now requires a full customs declaration, as with any country outside the EU.
In practice:
- Temporary export to London (Frieze, sale at Sotheby’s/Christie’s/Bonhams) → ATA carnet recommended
- Import from the UK → customs declaration + import VAT in Belgium
- CITES applicable dans les deux sens si matériaux réglementés présents.
For Belgian galleries that regularly work with London-based partners, we recommend systematising documentation from the transport planning stage.
The compliant commercial invoice — 8 mandatory elements
The commercial invoice is the central document for any customs operation. An incomplete invoice is the most frequent cause of customs hold-ups. We systematically check its compliance before every international shipment.
Required elements:
- Sender's full contact details (name, address, country)
- Full recipient details
- Invoice number and date
- Shipper's VAT number
- Consignor's EORI number
- Precise description: artist's name, title, technique, dimensions, year
- HS Code (tariff code) of the work
- If several works: a HS code and a distinct weight per work
Ready to Simplify Art Customs?
Join countless art enthusiasts who've entrusted Embelco with their art customs.
Fill out the form below to receive expert tips on art customs and taxes, or contact us for personalized assistance.
They trusted us
FAQ
What are art customs duties and why are they important for importing and exporting works of art?
Art customs duties are taxes imposed on art when it crosses international borders. They are crucial for both art import and export as they ensure compliance with the regulations of the destination country.
Do I need an ATA carnet to send artworks to a fair abroad?
If the fair is held outside the EU (United States, United Kingdom, Switzerland, Asia), the ATA carnet is the most suitable solution to avoid paying local duties and taxes, provided the goods are re-exported. We manage its obtaining and use.
I regularly send works between Belgium and London. What has changed since Brexit?
Since January 2021, all Belgium–United Kingdom shipments require a full customs declaration. For temporary movements, the ATA carnet is recommended. We manage all of these formalities.
Can I store imported artwork without paying VAT immediately?
Yes, via our bonded warehouse (IM71) in Zaventem. VAT is only due when the artwork is released into circulation within the EU – or not at all if the artwork is re-exported.
Does my artwork contain antique ivory? Is this a problem for export?
Yes – CITES applies to regulated materials regardless of the age of the item. A permit is required to export or import. We manage CITES permit applications.
How does a customs operation with Embelco work in practice?
You provide us with information about the works and the operation. We identify the appropriate customs procedure, check the documents, obtain the necessary permits and submit the declarations. You are informed at each stage.
Services
