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Posted Mon, 13 Nov 2023 17:33:47 GMT by Art Vandelay
Hi, I have three paintings that I would like to re-import from EU to UK. They were originally gifted to me by a family member who painted them as an amateur artist. (So, hard to value/substantiate using any of the 6 methods). They were exported to Italy in 2012 to furnish a holiday home which I have now sold. I would like to re-import them to the UK by courier service. I have two questions: 1) how much VAT is due (if any?) 2) which forms do I need to fill out in order to avoid having them impounded at customs on re-entry? Thank you.
Posted Tue, 14 Nov 2023 11:09:33 GMT by HMRC Admin 19

You can see guidance on returned goods relief and normal time limits and conditions for returning goods here:

Normal time limits for returning goods

If returned goods relief is not applicable then import thresholds will be applied for personal goods. You can see information here:

Tax and customs for goods sent from abroad

Tariff rates on commodities can be checked on below link.

Trade Tariff: look up commodity codes, duty and VAT rates

Thank you.


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