Would you like to bring works of art or merchandise into Germany for sale from a country within the EU customs territory?
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 into Germany for sale (i.e. permanently) from a country outside the EU customs territory?
This is referred to as a definitive import into Germany. 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 the customs authorities of the country of origin, German customs, and customs at the EU's external border.
During transport from the country of origin to Germany, 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 import, customs declarations, etc.
The steps:
> Export declaration to the customs authorities of the country of origin (if applicable)
> Import declaration to German customs
> Payment of import duties
Exporting works of art and merchandise from the country of origin
The export of works of art or merchandise from the country of origin may need to be declared to that country's customs authorities. As a general rule, national regulations regarding export apply. It is your responsibility to obtain information about these locally, for example from the national customs authorities.
You may also need to take into account national regulations relating to the protection of cultural property.
Importing works of art and merchandise into Germany
Imports into Germany or the EU customs territory from countries outside the EU customs territory are subject to import duties. This means that you must pay import VAT and, where applicable, customs duties, for works of art or merchandise that you are bringing into Germany permanently (definitive import).
The standard import VAT rate in Germany is 19%, while the reduced rate is 7%. The customs duty rate depends on the tariff code and the country of origin. Reduced import duties apply to certain categories of goods, e.g. certain types of artworks.
A selection of rates of duty and tariff codes levied on the importation of artworks into Germany:
Installations that are disassembled for transport may contain various materials and objects. You can provide documentation showing what the work looks like when fully assembled, e.g. with photographs, exhibition catalogues, a certificate of authenticity to document authorship, etc. as credible proof that the item is a work of art.
Merchandise such as CDs or T-Shirts is imported as it is. A selection of rates of duty and tariff codes for imports into Germany:
Where can you find information about the expected import duties?
The rate of import duty generally depends on the tariff code and the country of origin.
The Electronic Customs Tariff (EZT) of the German customs administration provides an overview of the expected import duties: EZT-Online (available in German). In the 'Einfuhr' ('Import') section of this website, you can search for the goods description (under 'Einreihung' ('Classification') > 'Stichwortverzeichnis' ('Index')) or, if known, you can also search directly for the customs tariff number of the goods intended for import (under 'Warennomenklatur' ('Goods nomenclature')). Once you have managed to access the 11-digit tariff code using the nomenclature, you can then view the duty rates (customs duty, import VAT and other charges where applicable); this section also provides information on any relevant bans and restrictions.
The Access2Markets portal operated by the European Commission also offers support on issues relating to the import of services and products into the EU. This portal is a useful tool for artists and cultural professionals seeking information on customs duties, import VAT and other duties, as well as their legal bases. Please note, however, that the information provided on this portal is not legally binding.
Declaration of importation and payment of import duties
The options for making a customs declaration in Germany or at the EU's external border depend on the value of the goods.
You can declare works of art and merchandise with a total value of up to 1,000 euros verbally to German customs or when crossing the EU's external border. A verbal customs declaration can be made at the customs office at the border or at the airport/port by using the red exit.
For works of art and merchandise with a total net value exceeding 1,000 euros, an electronic customs declaration must be submitted in advance.
Electronic declaration options:
If you need assistance, you can commission a customs agent to handle the customs declaration for you. Customs agents may be available in your place of residence and are often located directly at the border. The import declaration incurs a fee, but guarantees that the process is handled correctly in accordance with the formal requirements.
When entering Germany or the EU, you must go to the border customs office either to make a verbal declaration or to submit the import declaration documents together with the goods. The works of art or merchandise will be cleared for import and you must then pay the import duties.
Import duties are taxes and other charges levied by German customs on permanent imports, primarily to protect the domestic economy. Those relevant to the cultural sector include import VAT and, where applicable, customs duties.
Import VAT is calculated on the basis of the customs value, which generally corresponds to the value of the goods plus postage and customs duties where applicable. You can present an invoice if a work of art has already been sold, for example. Alternatively, you can carry a packing list, i.e. a list of the works or merchandise including their values or a pro forma invoice, sales catalogue, etc. 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 officials.
Payments can be made on-site in cash or by (credit) card (information on paying duties provided by the German customs authorities, in German).
Please note:
Are you entering the EU customs territory via another EU country and then travelling on to Germany?
In principle, the rules governing imports from non-EU countries apply equally across all EU Member States, but may be supplemented by national law in some cases.
If the goods are declared for free circulation under customs and tax law in the EU country of arrival and the duties are paid in that country, they are considered taxed in all other EU countries. There is therefore no double taxation in two EU countries.
It should be noted that import VAT rates vary from country to country.
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.
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 a Member State to Germany: B2B
Deliveries of works of art from a Member State to Germany: B2C
Deliveries of works of art from a third country to Germany: B2B/B2C
Bringing works of art produced abroad into Germany
What is the situation when artists from Germany produce works abroad (outside the EU customs territory) and subsequently bring them into Germany – for example, works created during an artist in residence programme, a symposium, etc., or works produced abroad and sold in Germany?
In such cases, the customs formalities described above must be observed: the works of art must be declared for import in Germany and import duties (usually import VAT) will be payable.
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.