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Posted Mon, 21 Apr 2025 08:22:57 GMT by Heidrun D
I am a visual artist from Germany and have been invited to exhibit in two group shows in Edinburgh this summer. I am planning to take about 6 of my drawings/paintings there by train. I was advised by German institutions to apply for a carnet for the artworks for the sake of simplicity, and to enter the country with an ETA myself. However, this would mean that I would not be able to sell any of my works in Scotland. Do I understand this correctly? I have been trying for weeks to get valid information on how I can come to a solution that will allow me to offer my works for sale in the UK - and whose financial and time expenditure is in proportion to the matter. (Each work would possibly be offered with a maximum sale price of 2,500 GBP). It is uncertain whether a sale will take place at all! a) Would a sale be possible with a carnet - with notification of the sale to the customs authorities? And what would have to be taken into account? b) If a carnet is not sufficient, how are the drawings treated for import VAT? As it may only be a temporary import c) Which of the six methods for calculating the value would be used? d) Would an online declaration be sufficient? e) What type of visa would I need to apply for? f) What would I need to bear in mind with a purchase contract? Is it sufficient to apply for a VAT in the event of a sale? I greatly appreciate your support! Thank you
Posted Tue, 29 Apr 2025 13:34:06 GMT by HMRC Admin 8 Response
Hi,
Please contact our imports/exports helpline for help with your query.
You can find their contact details on below:
Imports and exports: general enquiries
Thank you
Posted Tue, 29 Apr 2025 14:10:33 GMT by Customs oldtimer
Hi Instead of using a CARNET you can use the temporary admission scheme. However this only apply to uk imports and reexports. You will still need customs formalities to get your goods out of Germany and back again without payment of German taxes. You will also need to find a third party customs agent to make those declarations for you which will come at a cost. https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu If you do sell your goods a further declaration is needed to pay any taxes owing on the now permanent import. It may also be possible to to sell goods whilst using a Carnet but I would recommend checking what the process is with the carnet issuer. You would still need to make a customs declaration to free circulation for anything sold in the UK and pay any duty and taxes.

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