Shipping art internationally: a practical guide for creators
To ship art abroad, complete a customs declaration (CN22 or CN23 by post, or a commercial invoice by courier) with an accurate description, the true value and the right HS code, then decide who pays import duty and VAT. Choosing DDP means you pay those charges so the buyer faces no surprise bill at the door, which dramatically reduces refused parcels. Rules and thresholds vary by country and change often, so always verify the current position for the destination.
Selling art across borders opens up a much larger audience, but it also drops you into the world of customs forms, duty rates and import VAT, where a small mistake can mean a delayed parcel, an unexpected bill on the buyer’s doorstep, or a refused delivery you have to eat the cost of. None of it is impossible to handle; it just rewards getting the details right. This guide covers the essentials. It is informational only, not legal or tax advice, and because the rules vary by destination and change frequently, you should always confirm the current position for the country you are shipping to.
The customs paperwork
Every international shipment needs a customs declaration. By post, that is a CN22 or a CN23. The CN22 is the small adhesive label for low-value, lightweight items, used up to roughly 300 SDR (the postal union’s unit, which Royal Mail commonly cites as about 270 pounds) and up to 2kg. Above that value or weight, or for restricted goods, you use the larger and more detailed CN23, which travels in a clear wallet on the outside of the parcel. Couriers such as DHL, FedEx and UPS use a commercial invoice instead, capturing the same information in their own format.
Whatever the form, the content matters. Vague entries like ‘gift’ or ‘artwork’ invite delays and inspections. Include a specific description (‘framed art print, paper, 30x40cm’), the true value, the country of origin (where the item was made, not posted from), full sender and recipient details with a contact number, and the HS code.
HS codes: why the right number matters
An HS code, or commodity code, is a standardised international number that tells customs exactly what your item is. It determines the duty rate, the import-VAT treatment and how smoothly the parcel clears. For art, the classification hinges on whether the piece is an original or a reproduction, and getting it wrong can mean paying more than you need to or being held up.
- Heading 4911 covers other printed matter, including printed pictures and photographs. Reproductions, open-edition prints, posters and photographs sit here and are treated as ordinary printed goods at standard duty rates, with no special art relief.
- Heading 9701 covers original paintings, drawings and pastels executed entirely by hand, which often attract reduced or zero duty and sometimes reduced import VAT.
- Heading 9702 covers original engravings, prints and lithographs that are genuinely hand-executed limited impressions rather than mechanical reproductions.
- Heading 9703 covers original sculptures and statuary, treated similarly favourably to the other Chapter 97 originals.
The key distinction is genuine hand execution. A digitally printed reproduction or open-edition print is 4911 even if you have signed and numbered it; the favourable Chapter 97 rates are reserved for true originals. Whether the reduced rate applies, and the exact figure, depends on the destination, so confirm the precise code and rate using the relevant tariff lookup, such as the UK Trade Tariff, the EU’s TARIC or the US HTS, before relying on it.
Duties, VAT and who pays them
This is the part that most affects the buyer’s experience. Two trade terms (Incoterms) decide who settles import charges. Under DDP, Delivered Duty Paid, you the seller pay the duty and import tax up front, usually collected at checkout, so the parcel arrives with nothing owed. Under DAP, Delivered At Place (formerly DDU), the buyer pays the duty and import VAT on arrival, plus the carrier’s handling or disbursement fee, which is often eight to fifteen pounds or more regardless of how small the duty is. That unexpected doorstep bill is a leading cause of refused parcels, lost sales and bad reviews. DDP costs you more admin but protects the customer relationship.
De minimis thresholds, the value below which charges are waived, vary widely and are changing fast. The EU removed its low-value VAT exemption in July 2021, so import VAT is now due on every shipment; the Import One-Stop Shop (IOSS) lets a seller collect EU VAT at checkout and remit it for consignments up to 150 euros, giving a clean, DDP-like experience, while above 150 euros customs duty also applies. Non-EU sellers generally cannot register for IOSS directly and need an EU-established intermediary. A further change is due from 2026 onward, when the EU is set to remove the duty exemption on low-value consignments, so treat this area as in flux. The United States is an even sharper example: the long-standing 800-dollar de minimis was suspended during 2025, so you can no longer assume low-value shipments enter duty-free. Always check the current rules for your destination.
Declare the true value
It can be tempting to under-declare a value or mark a sale as a ‘gift’ to spare the buyer a charge. Do not. Under-declaring is customs fraud, exposing the parcel to seizure, fines and penalties, and it voids your shipping insurance, because claims are paid against the declared value. Declare the genuine sale value consistently across the customs form, the commercial invoice and the insured amount.
Tracking, insurance and rougher journeys
International parcels travel further, change hands more often and spend longer in transit, which raises the risk of loss or damage. Use tracked and signed-for services so both you and the buyer can follow the parcel and prove delivery, and insure higher-value pieces, especially originals and framed work, after checking what the service actually covers, since basic postal cover is often low. Keep your proof of postage and customs paperwork for any claim or dispute. Pack more robustly than you would domestically, assuming rough handling and changes in temperature and humidity along the way.
Choosing a carrier
National postal services are usually cheaper, have wide reach and keep customs simple for low-value items, but they are slower, offer patchier tracking and limited insurance, and typically ship DAP so the buyer meets the import charges on arrival. Couriers such as DHL, FedEx and UPS are faster, track end to end and handle customs brokerage and DDP well, but cost more and add brokerage fees. A workable rule of thumb: send low-value prints by post, and use a courier for higher-value or original pieces, or anywhere you want a guaranteed no-surprise DDP delivery.
There is a way to make most of this disappear: produce the item near the customer rather than shipping it across a border. With Realform, a creator’s finished artwork is composed onto made-to-order products and fulfilment is routed to production close to the buyer, turning an international shipment into a domestic one. That means no customs forms or HS codes for the buyer’s parcel, no duty or VAT surprise at the door, far shorter transit, lower damage risk and a smaller carbon footprint. The agents handle the routing and the made-to-order packing, so nothing sits in inventory and you never fill in a CN23. For one-off originals that must travel from your own hands, the guidance above still applies.
Shipping art abroad rewards preparation: accurate paperwork, the correct HS code, a clear decision on who pays import charges, honest values, and robust packing with tracking and insurance. Get those right and a customer on the other side of the world receives your work as smoothly as one down the road.
FAQ
What customs form do I need to ship art internationally?
By post you use a CN22 for low-value, lightweight items (up to roughly 270 pounds and 2kg) or a CN23 for larger or higher-value parcels. Couriers use a commercial invoice instead. All of them need an accurate description, the true value, the country of origin and ideally the HS code.
What HS code applies to art prints?
Most reproductions, open-edition prints, posters and photographs fall under heading 4911 and are taxed as ordinary printed goods. Original hand-made works use Chapter 97 headings: 9701 for paintings and drawings, 9702 for original engravings and lithographs, 9703 for sculptures, which often attract lower duty. A signed reproduction is still 4911, not an original.
What is the difference between DDP and DAP shipping?
Under DDP (Delivered Duty Paid) you pay import duty and VAT up front, so the buyer receives the parcel with nothing to pay. Under DAP (Delivered At Place) the buyer pays those charges plus a carrier handling fee on arrival, which often surprises customers and causes refused parcels. DDP gives a far smoother experience.
Can I mark a sold item as a gift to avoid customs charges?
No. Declaring a sale as a gift or under-declaring its value is customs fraud, which can lead to seizure, fines and penalties, and it voids your shipping insurance because claims are paid against the declared value. Always declare the true sale value consistently across every document.
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