Transporting art from Dubai to France and paying taxes at the border involves a number of important points:
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Trade Tariff Commodity Codes: When exporting artwork, it is essential to use the correct codes. Trade Tariff Commodity Codes. For example, the code for original sculptures and statues, regardless of material - 97 03 000000. These codes classify goods for import and export, assisting in the preparation of declarations, documentation and determining the need to pay duties or VAT.
The code for original sculptures and statues (97 03 000000) is part of the International Commodity Description and Coding System (Harmonized System). This code is important for the following aspects:
- Customs Classification: It accurately defines the category of goods for customs purposes and simplifies the customs clearance process.
- Definition of Taxes and Duties: Helps determine whether an item is subject to duties and taxes upon import and, if so, how much they will be.
- Compliance with the Law: Ensures that transportation complies with international and national laws.
The documents you will need when going through customs include:
- Customs Declaration: The main document that contains information about the product, its cost and quantity.
- Invoice: A document confirming the value of the goods.
- Transport Documents: For example, a bill of lading or air waybill, which confirms the shipment of goods.
- Certificates of Origin: May be required to confirm the country of manufacture of the product.
- Licenses and Permissions: Depending on the nature of the art, special permits for export or import may be required.
- Documents for Insurance: Particularly important when transporting expensive art.
Also keep in mind any specific requirements that may apply to the importing country (in this case France) and the exporting country (Dubai). Preparing and submitting all necessary documents will ensure a quicker and smoother customs clearance.
Export of cultural values
1. Permits for the Export of Cultural Property:
- Historical and Cultural Value: Given that the sculpture dates back to the 20th century, it can be considered an item of cultural heritage. Many countries require special permits to export such items.
- Origin: Make sure you have proof of the sculpture's origin to prove it was purchased legally.
Proof of provenance is important documentation that proves the sculpture’s history and legality of acquisition. It is essential to convince customs authorities and cultural institutions that the artwork was acquired and exported legally. Key aspects of this evidence include:
The Importance of Provenance:
- Confirmation of Legitimacy: Indicate that the work is not related to illegal activities such as art theft or illegal export of cultural property.
- Historical Value: Helps to establish the historical and cultural significance of a work, which may be important for determining its status and processing at customs.
- Protection from Legal Problems: Reduce the risk of legal complications during transportation and export/import processes.
Types of Documents for the transportation and export/import process:
- Certificate of Authenticity: Issued by an expert or appraiser, it confirms the authenticity of the sculpture and its artistic value.
- History of the Domain (Origin): Documentation showing the chain of ownership of a sculpture, from its creator to its current owner.
- Invoices or Sales and Purchase Agreements: Confirm the legal acquisition of the sculpture.
- Export Licenses: If the sculpture is classified as a cultural property, special permits from the exporting country may be required.
- Photos and Descriptions: Detailed photographs and descriptions of the sculpture can be used to confirm its condition and features at the time of export.
an invoice is not a sufficient document to prove origin
An invoice alone is not a sufficient document to prove the origin of a sculpture, especially when transporting art internationally. To ensure complete documentation and compliance with customs and legal requirements, you will need additional documents and information.
That's right, an invoice alone is not a sufficient document to confirm the origin of a sculpture, especially when transporting art internationally. To ensure complete documentation and compliance with customs and legal requirements, you will need additional documents and information:
Required Documents and Information:
- History of the Domain (Origin):
- Documents of Previous Sales or Transfers: These could be previous invoices, sales or gift agreements.
- Certificates and Expert Evaluations: Documents from experts or auction houses confirming the authenticity and history of the sculpture.
- Certificate of Authenticity:
- From an Expert or an Artist: If possible, a certificate of authenticity from a recognized expert or the artist himself (or his representative).
- Photos and Detailed Description:
- Photos of Sculptures: Important for identification and should include different angles and details.
- Description: Dimensions, material, features of the sculpture.
- Export Licenses or Permits:
- From the Country of Export: Depending on the legislation of the country from which the sculpture is exported, special permits may be required.
- Legal Documents:
- Documents Proving Legal Acquisition: To eliminate the possibility of trade in illegally acquired cultural property.