Shipping Artwork to/from France

[dct123]

I have a US artist/client who lives and works in France 6 months a year who wants to send original oil paintings on canvas from France to me in the US. These originals would be scanned and reproduced by me, and then sent back to him in France as reproductions. I've tried but can't get any consistent answers from either French or US governments as to whether there are any required import/export duties on newly created artwork shipped from France to the US, and reproductions shipped from the US to France. US customs said no tax and then the US Postal says there is a VAT and Examination Fee for artwork sent to France. French authorities say that the VAT Tax may be 19% or may be 5%...they didn't say what determines which amount. Also, there is a question about whether a license is required or not for the artist to import his reproductions into France. The quantities would be small...maybe a dozen pieces a month (originals from France, reproductions to France). Has anyone had any experience in shipping artwork and reproductions to/from France from the US?

Appreciate any help on this.

DC

[DougMorgan]

I have no specific info on France but you should note that the way a value added tax works is that the tax s/b collected and tax paid credited at each step in the process up to the consumer.    So the importer should indeed be paying vat on the value of the item which they in turn get credited back to them when they sell the item and charge the next customer tax.   More than likely there are duties (as opposed to taxes) involved as well which may be the confusion -- the printing industry is semi-protected in most countries including Canada and the USA.

Not sure why the artwork isn't printed in the EU though as the shipping, handling, and excitement of dealing with customs collectors will add a lot of cost for no gain.
Doug

[Thomas Krüger]

Ask about Carnet A.T.A. / admission temporaire, in Germany you need to go to the Chamber of Commerce.

Le carnet ATA:
http://www.douane.minefi.gouv.fr/page.asp?id=58

In english: http://www.londonchamber.co.uk/lcc_public/default.asp?id=204

[dct123]

I have no specific info on France but you should note that the way a value added tax works is that the tax s/b collected and tax paid credited at each step in the process up to the consumer.    So the importer should indeed be paying vat on the value of the item which they in turn get credited back to them when they sell the item and charge the next customer tax.   More than likely there are duties (as opposed to taxes) involved as well which may be the confusion -- the printing industry is semi-protected in most countries including Canada and the USA.

Not sure why the artwork isn't printed in the EU though as the shipping, handling, and excitement of dealing with customs collectors will add a lot of cost for no gain.
Doug

I've been scanning his originals and printing his reproductions for several years and he prefers my work to others that he's tried. Also, with the US Dollar to Euro ratio being quite low, my prices are less, even with estimated shipping costs. Estimates are that a four pound tube of a dozen 24"x24" canvas originals or reproductions cost around US $18 to ship to France. From France to me in the US it's estimated at 10,50 Euro. (This is without any VAT or Import/Export Duties...if required)

[dct123]

Ask about Carnet A.T.A. / admission temporaire, in Germany you need to go to the Chamber of Commerce.

Le carnet ATA:
http://www.douane.minefi.gouv.fr/page.asp?id=58

In english: http://www.londonchamber.co.uk/lcc_public/default.asp?id=204

Thanks, Thomas...this looks like what we would need.

[neil snape]

Yes it depends on if or not the works are a finished product for sale or just in transit.

The rate for works with specified rights is 5.5% for the artist but if you are doing service on the works it is always 19.6% as the reduced TVA is only for the author, not for suppliers to the art work. The TVA is 100% recoverable though by the artist for tax purposes, after all it is a cost in making a job.

I don't know if there is duty on art work. I don't think so but could be wrong.

[Ryan Grayley]

Not sure if this will help:

"Member states of the EU hold commodity codes in a database called the TARIC, or Tariff Intégré Communautaire. Commodity codes and other regulations are updated daily in the TARIC, which ensures that importers and exporters can rely on the same standards and treatment throughout the EU..."

Continues below:

http://tinyurl.com/lmckav

[Guigui]

It depends on what you call "artwork". In the French law, "original artworks" are not subject to VAT, but the artwork must respect a list of criterias to be considered "original".

I highly doubt that reproductions printed on a canvas are "artworks" according to the French taxes code.

As a result, when you ship the prints back to him, your client WILL BE CHARGERD VAT (19,6% rate) by the French customs, even if you are actually reproducing his own original artwork. I don't think that you, being the exporter, have anything to worry about, except producing an invoice which indicates the total amount (without French VAT) you charged your customer. This will be the amount the French customs will use to determine how much VAT must be charged.

[Ernst Dinkla]

It depends on what you call "artwork". In the French law, "original artworks" are not subject to VAT, but the artwork must respect a list of criterias to be considered "original".

I highly doubt that reproductions printed on a canvas are "artworks" according to the French taxes code.

As a result, when you ship the prints back to him, your client WILL BE CHARGERD VAT (19,6% rate) by the French customs, even if you are actually reproducing his own original artwork. I don't think that you, being the exporter, have anything to worry about, except producing an invoice which indicates the total amount (without French VAT) you charged your customer. This will be the amount the French customs will use to determine how much VAT must be charged.

If the painting makes this route FR>US>FR it could fall under an exhibition rule without any tax added back and forth.
One should check that exclusion. It will be a good idea to send the painting separate from the prints on the way back.

It might be a good idea to print the artist's signature in pencil color at the edge of the prints, cut them off after arrival in France and let the artist sign it properly with a pencil in France. Could make the definition of art easier. I am not a fanatic on Taxes but the definition of categories in this business is a woolly one.

On prints the Dutch VAT rules are complicated. For some obscure reason Lithos, Intanglio, Woodcut prints were suddenly fixed at 6% and Art Photography in limited numbers too, Silkscreen prints not whatever limitation on the printrun set. Complaints in Amsterdam were not rewarded, the same for me in Eindhoven but complaints in Limburg were accepted and unequal competition created. Not to mention the complicated VAT differences between galleries and artists selling the same art which led to all kinds of business constructions.


met vriendelijke groeten, Ernst Dinkla

Try: http://groups.yahoo.com/group/Wide_Inkjet_Printers/

[Guigui]

It might be a good idea to print the artist's signature in pencil color at the edge of the prints, cut them off after arrival in France and let the artist sign it properly with a pencil in France. Could make the definition of art easier. I am not a fanatic on Taxes but the definition of categories in this business is a woolly one.

As far as I know, to be considered "original" according to the French tax code, an artwork must be reproduced to a maximum of 8 copies, all signed and numbered by the artist + 4 "not for sale" copies, to be kept by the artist.

For instance, if you print 20 copies of an original photo, your prints are no longer considered to be an "original artwork" and are therefore subject to VAT.

If you can read French here's an interesting article which explains everything there is to know about the legal status of reproductions : http://www.almanart.com/quel-tirage-prix-compromis.html

[neil snape]

If a art work is sold as a repro with stipulated rights , time, demographics, then it can be sold with reduced TVA as the art is sold with the notions of the rights stay with the author. Here is where the line will be flou ( unclear fuzzy) as then for an artist selling works starts to wander into photography and illustration where the tax categories and methods are quite a bit different.

For the longest of time photographers were supposed to pay professional tax but if they could prove themselves artists, they were exempt. Artists nowadays want to sell many copies of their art so where will that leave the rights and taxes situation.

[dct123]

If a art work is sold as a repro with stipulated rights , time, demographics, then it can be sold with reduced TVA as the art is sold with the notions of the rights stay with the author. Here is where the line will be flou ( unclear fuzzy) as then for an artist selling works starts to wander into photography and illustration where the tax categories and methods are quite a bit different.

For the longest of time photographers were supposed to pay professional tax but if they could prove themselves artists, they were exempt. Artists nowadays want to sell many copies of their art so where will that leave the rights and taxes situation.

Thank you very much...Merci Beaucoup to everyone for your anwers to my questions!  All this information will take me awhile to investigate, but I could never have gotten this from a Google search. This forum and it's contributors are amazing.

Guigui...I especially find it interesting about the 8 copies limit for TVA, as this artist only does small limited edtitions. I'm researching your link.

Thank you all, again!

DC