Would you like to bring works of art or merchandise to a country within the EU customs territory to sell them there?
Works of art and merchandise can be transported within the EU customs territory without any customs formalities. The movement of goods within the EU customs territory is generally unrestricted. You can find out which countries are part of the EU customs territory here.
Would you like to bring works of art or merchandise to a country outside the EU customs territory and sell them there, i.e. bring them there permanently?
This is referred to as a definitive import into the destination country. All transports across the borders of the EU customs territory are subject to customs regulations, meaning that works of art and merchandise must be cleared through customs. The relevant authorities are generally German customs, customs at the EU's external border, and the customs authorities of the destination country.
During transport from Germany to another country, you will encounter several customs posts:
The goods may also be passing through transit countries where customs regulations must be observed.
Are you having works of art or merchandise shipped, or will you be transporting them yourself?
Transport by a transport service provider
If you engage a freight forwarder, for example to transport a large consignment, they will usually handle the customs formalities and go over the necessary documentation with you. This service is reliable, but can be very expensive. Some freight forwarders specialise in art transport, but others who do not can still handle such shipments. It is worth obtaining quotes from several providers.
Parcel delivery companies (such as DHL, FedEx, etc.) offer not only delivery but also customs clearance services, and in some cases an ATA Carnet service for temporary imports. However, some parcel delivery companies do not ship works of art, or only ship such works up to a certain value. Customs clearance through these companies is often described as not very reliable.
You can commission a customs agent to handle the customs declaration and then hand the customs documents over to the shipping company. Make sure to ask the shipping company to confirm receipt of the documents. It is also worth obtaining quotes from different shipping companies.
Self-transport
If you transport works of art or merchandise yourself, you must handle the customs declarations and clearance procedures at the customs offices yourself as well. This is more cost-effective, but involves a fair amount of administrative work. We explain the procedure in the following sections.
Procedure for independent export and handling customs declarations yourself
The following steps may be relevant:
Export declaration to German customs
Import declaration to the customs authorities of the destination country
Payment of import duties
Exporting works of art and merchandise from Germany
You must declare the export of works of art and merchandise from Germany to German customs as part of your business activities. Export duties are not usually payable. Different procedures apply depending on the value of the items:
For works of art/merchandise with a total net value of up to 1,000 euros, a verbal export declaration at the customs office of exit is sufficient; that is, at the border customs post in the terminal at the airport/port or at the customs office at the EU's external border when travelling by car or lorry.
You should carry a packing list, i.e. a list of the works or items including their values or an invoice or pro forma invoice.
If the total net value of the works of art/merchandise is between 1,000 and 3,000 euros, a single-stage export procedure can be used. This procedure requires an electronic customs declaration, which must be sent to the customs office of exit – i.e. the last customs office before the goods leave the EU – usually an airport or port). This can be arranged well in advance, but can also be organised at short notice, for example on the day of travel.
Export declaration – single-stage export procedure
Once the works of art or merchandise items have been declared for export, you must present them at the customs office of exit at the port/airport and submit the export documents so that the procedure can be completed. You should allow sufficient time for this process, and the packaging should allow customs staff to inspect the items if required.
Once the goods have been inspected, they are released for customs clearance and can be exported. >>> Information on the single-stage procedure at zoll.de (in German)
If the total net value of the works of art/merchandise exceeds 3,000 euros, a two-stage export procedure applies. In this case, you must physically present the items to the export customs office at your place of residence or business and complete an electronic export declaration.
Export declaration – two stage-procedure
After declaration at the export customs office, you will receive an export-accompanying document (EAD), which you must present at the customs office of exit (the border customs post where the goods leave the EU, e.g. at an airport or port) together with the goods and an invoice or pro forma invoice. The customs office of exit then verifies that the goods on the EAD match the goods for export and issues the export notice.
Important: You should allow sufficient time for this process, and the packaging should allow customs staff to inspect the items if required. >>> Information on the two-stage procedure at zoll.de (in German)
Importing works of art and merchandise into the destination country
If you are bringing works of art or merchandise to a country outside the EU to sell them there, i.e. importing them permanently, this is referred to as a definitive import into the destination country. In such cases, the national regulations of that country generally apply to the import. It is highly likely that the items will need to be declared for import and that import duties will be payable.
Import duties are taxes and other charges levied by foreign customs authorities on definitive imports, primarily to protect their own economy. Import VAT and, where applicable, customs duties are relevant to the cultural sector in this context.
Where can you find information about the national import regulations?
Information on national import regulations can be obtained from
Researching import duties online
Import declaration and payment of import duties
Once you have researched the import regulations for the destination country, you will most likely need to declare the works of art or merchandise for import. Whether this can be done directly at the border or must be taken care of electronically in advance depends on the national regulations of the country in question. Check with the foreign customs authorities; local partners may be able to assist with this.
You can also commission a customs agent to handle the import declaration.
Import duties, i.e. import VAT and customs duties where applicable, must be paid upon entry at the customs office in the destination country. Import VAT is calculated on the basis of the customs value, which generally corresponds to the sale price plus delivery costs and customs duties where applicable. To declare the value of the goods, you can present an invoice, for example if a work of art has already been sold, or you can provide a packing list or a pro forma invoice stating the value. This also means that the value of the goods should correspond to the actual selling price; in some circumstances, this may be checked by customs.
Payments can be made on-site, usually in cash or by credit card.
Please note:
EORI number for customs declaration
Artists and cultural professionals in the EU who export works of art or merchandise from the EU customs territory as part of their business activities and are making a customs declaration for this purpose require an EORI number (Economic Operators’ Registration and Identification number) for communication with the customs authorities. The only case in which an EORI number is not strictly required is when making a verbal export declaration for goods valued at up to 1,000 euros.
In Germany, the General Customs Directorate (information in German) issues the EORI number free of charge within a few working days.
A separate EORI number, which must be applied for in the destination country, may be required for importation into the respective country; for example, into the UK. This requirement should be checked on the relevant websites of the foreign customs authorities.
What should be stated on the invoice to the customer?
If the goods are cleared by the customs authorities, they are considered 'duty paid and taxed'. The invoice to the customer should include the sale price plus any import duties payable. Depending on the agreement with the buyer, transport costs, insurance costs, etc. may be added.
If you are selling a work of art or merchandise to a customer abroad prior to its transport, the sales price should clearly state that it is subject to any applicable import duties.
Information on the taxation of the sale is available on the touring artists website:
Deliveries of works of art from Germany to a Member State: B2B
Deliveries of works of art from Germany to a member State: B2C
Deliveries of works of art from Germany to a third country: B2B/B2C
Please note: Materials from endangered species/CITES permit
Does a work of art contain natural materials (plant or animal materials)? If so, you should carry a CITES certificate detailing the components of the work, as some animals and plants are subject to special legal protection. The certificate can prevent customs authorities from seizing your work based on a suspicion. In the case of any questionable items, a letter from the manufacturer explaining the materials used may also be helpful, particularly if the material is not protected but appears to be so.
Find out more about CITES permits here.
Please note: Protection of cultural property
When exporting cultural property from Germany and importing it into another country, provisions under cultural property protection law may need to be taken into account. These stipulate that cultural goods which are subject to special protection as national cultural heritage in one country may only be legally imported into another country if they have left their country of origin in a lawful manner.
Information on the protection of cultural heritage in Germany.
Country specific information
>>> Importing works of art into Switzerland (pdf, in German)
>>> Importing works of art and merchandise into the UK