Import Duty and Tax on Original Artwork by Country

Last updated: November 2026. Rates change, so we review this page regularly. If you are buying a painting and want to check what applies to you, contact us before you order.

We send original Aboriginal paintings from our gallery in Adelaide to collectors around the world. The question we get most from overseas buyers is simple: what will I pay when it arrives? This page sets out the import duty and import tax on original artwork for every country we currently ship to.

The short answer

Original paintings executed entirely by hand are classified under customs code HS 9701. In almost every country this means no customs duty. What you usually do pay is your local import VAT, GST or sales tax, and many countries charge a reduced rate on original art.

• Import tax is paid by the buyer when the painting arrives, usually to the courier before delivery.
• The tax is worked out on the value shown on the customs paperwork, which is the price you paid for the painting.
• Every painting we ship travels with a commercial invoice (courier shipments) or an Australia Post customs declaration (smaller orders, plus an invoice where the destination country requires one), declaring it as an original artwork under HS 9701 at its sale value, so the art rate applies.
• These rates apply to original paintings only. Fine art prints are reproductions, not original works of art, and are usually taxed at the standard rate.

Import duty and tax on original artwork by country

Country	Customs duty	Import tax on original art
United Kingdom	0%	5% VAT (effective)
United States	0%	No federal import tax
France	0%	5.5% VAT
Italy	0%	5% VAT
Germany	0%	7% VAT
Belgium	0%	6% VAT
Poland	0%	8% VAT
Sweden	0%	12% VAT
Denmark	0%	5% VAT (effective)
Switzerland	0%	8.1% VAT
New Zealand	0%	15% GST
Canada	0%	5% GST plus provincial tax
Japan	0%	10% consumption tax
Mexico	0%	16% IVA
United Arab Emirates	5%	5% VAT

Importing Aboriginal art from Australia to the United Kingdom

No customs duty applies to original paintings. UK import VAT is charged at 20%, but only on 25% of the value for works of art, which gives an effective rate of 5%. Example: a painting at A$4,000 attracts roughly A$200 in import VAT, paid in pounds. Prints do not qualify and are taxed at the full 20%.

Importing Aboriginal art from Australia to the United States

Original paintings under HS 9701 enter the US duty free and there is no federal VAT. Artworks are also exempt from the recent US tariffs as "informational materials". Some states expect residents to pay use tax on goods bought from overseas. Shipments valued over US$2,500 go through a formal customs entry, and US Customs may charge a small processing fee.

Importing Aboriginal art from Australia to France

No customs duty. France charges a reduced import VAT (TVA) of 5.5% on original works of art.

Importing Aboriginal art from Australia to Italy

No customs duty. Since 1 July 2025, Italy charges a reduced VAT (IVA) of 5% on imports of original works of art, down from 10%.

Importing Aboriginal art from Australia to Germany

No customs duty. Germany charges a reduced import VAT of 7% on original works of art.

Importing Aboriginal art from Australia to Belgium

No customs duty. Belgium charges a reduced import VAT of 6% on original works of art.

Importing Aboriginal art from Australia to Poland

No customs duty. Poland charges a reduced import VAT of 8% on original works of art.

Importing Aboriginal art from Australia to Sweden

No customs duty. Sweden charges a reduced import VAT of 12% on original works of art.

Importing Aboriginal art from Australia to Denmark

No customs duty. Denmark charges its standard 25% VAT, but only on 20% of the value for imported works of art, which gives an effective rate of 5%.

Importing Aboriginal art from Australia to Switzerland

Original paintings are generally free of customs duty. Swiss import VAT of 8.1% applies to the value of the painting.

Importing Aboriginal art from Australia to New Zealand

No customs duty on original paintings. GST of 15% applies to imports, and NZ Customs collects it at the border on shipments valued over NZ$1,000, along with small clearance levies.

Importing Aboriginal art from Australia to Canada

Original paintings are duty free. You pay 5% GST at the border, and in provinces that use HST (such as Ontario and the Atlantic provinces) the full HST rate of 13% to 15% applies instead.

Importing Aboriginal art from Australia to Japan

No customs duty on original paintings. Japanese consumption tax of 10% applies on import.

Importing Aboriginal art from Australia to Mexico

Original works of art are generally free of customs duty. IVA of 16% applies on import.

Importing Aboriginal art from Australia to the United Arab Emirates

The UAE applies the standard Gulf customs duty of 5% to most imports, followed by 5% VAT on the value plus duty, for a combined cost of around 10.25%.

Common questions

Is there import duty on Aboriginal paintings?

In nearly every country we ship to, no. Original hand painted works under HS 9701 are duty free. The cost you will see is import VAT, GST or sales tax.

Who pays the import tax?

The buyer. It is collected by the courier or customs in your country before the painting is delivered.

Why is my tax bill higher than the rate on this page?

Usually because the parcel was not processed under the reduced art rate for original works. Every painting ships with a commercial invoice (courier) or an Australia Post customs declaration showing it as an original artwork under HS 9701. If you think the wrong rate was charged, send that paperwork to the courier or your customs office and ask for the art rate to be applied. Contact us if you need an invoice or another copy.

Are fine art prints taxed the same way?

No. Prints are reproductions and are usually charged at your country's standard VAT or GST rate.

This page is general information, not tax advice. Rates are correct to the best of our knowledge as of November 2026. Your local customs authority has the final say.