28 June, 2021

Conscious that it’s been nearly six months since the UK left the EU and knowing that we now have new rules to consider when importing from and exporting to the European Union we asked the experts, Queen’s, what client’s need to know when looking to ship works internationally, based on their extensive experience navigating the increasingly complex procedures required now that the Brexit transition period has finished. 

Queen’s is a specialist logistics and moving company based in Fitzrovia, London. Working to the very highest standards, their expert team transports fine art across the world, moves client’s prized possessions from one residence to another and installs everything from a Monet in your drawing room to large sculptures within museums and public spaces; their technicians even once installed a mammoth skeleton within a client’s hallway. To ensure simplicity for clients, when moving internationally, their dedicated moving team is on hand to handle all custom’s paperwork and can arrange for long or short-term storage within their specialist secure storage facility.

Of course, the below is only a guide and the team at Queen’s is always available to advise and arrange shipments on request.

What documents do I need for import/export into the UK/from the UK?

This is a question many of our clients ask. The easiest way to approach this is to think of this as if you were importing/exporting to and from a country outside the EU already. If you’ve previously imported/exported to Switzerland, for example, the process will be very similar You will, therefore, require the below documents for every shipment being imported/exported to the EU. So far, no new documents will be required.

1. A pro forma / shipping invoice

2. T1 transit document

How does customs clearance affect the European transport schedules?

Every single artwork that crosses the UK border (inbound or outbound) is now subject to customs clearance. This means that European transport will take a bit longer (a few extra days, if that). Unfortunately, shipments will also be slightly more expensive, as customs formalities will have to be carried out in the country of departure and in the country of destination. To avoid further delays at the port, we also now have the facility to go through customs, via a third party, at a specialist warehouse.

What if a gallery sells a UK Free Circulation artwork to a European private client/collector? Is 20% sales VAT still applicable on sales invoice?

This is still perfectly possible and 20% sales VAT on the sales invoice to European clients is no longer required. Instead, collectors will have to pay the import VAT for the country that they are importing the artwork to. This will, obviously, vary by country and our expert team will be happy to advise on a case-by-case basis.

What happens to artworks which were in Free Circulation before December 31st and were transported to a European country before then?

This still falls under British Returned Goods CPC/Returned Good relief (RGR). If you have exported something under a specific name (i.e. your personal name or company name) at a value that hasn’t changed and ownership remains the same then it can be reimported with no tax implications. It is possible to re-import it as RGR (Returning Good relief) so long as; - you have the CMR / transport documentation - the importer in the UK from Jan 1st is the same 'exporter' from the UK before Dec 31st - the artwork has not been modified/changed/amended and the value remains unchanged - the artwork is returned to the UK within 3 years from the date of the original 'export' (transport/shipment).

What about the export licences?

Many of our clients often have questions on which licences will be required, so this is an area we are well versed in. Although our team can determine the licences required for any particular shipment, we would like to share with you the below information, created by the Arts Council. This covers all aspects from EU/UK Licenses, Temporary Licences, Open Individual Export Licences and many more. Click on the following link for full details: Export Licensing for Cultural Goods following the end of the Transition Period: FAQs