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Great, thanks for that! I will proceed with seeking an information opinion from HMRC. I have one other question. Let's say that they fall into 4911, do you happen to know why a 20% and a 5% VAT rate is written for most categories there? I know 20% is standard, but I was wondering, other than the reduced 5% rate for some art, what other reasons there might be for good in this category to receive a 5% rate.
I am hoping to purchase two fine art giclee prints to be delivered from overseas, both with the following details:
1. 'giclee' (inkjet?) print of an illustration on paper, roughly 300 by 400 cm in size
2. signed and numbered by the artist and limited to 50 copies each.
Reading the reduced import VAT page on gov.uk and VATA Section 21, it seems that only 'original' (by hand) prints fall into the 5% rate (heading 9702). And a note gives an express exclusion of 'photomechanical processes'. Am I right in thinking inkjet printing counts as a photomechanical process?
Other than that possible avenue, I can't see how an art print not done directly by hand would fall under the 'works of art' definition for reduced VAT, despite the quality of the process or being a limited run. Am I correct in thinking this?
The note about excluding photomechanical processes fails to give an indication (as other notes do) as to what commodity code such art prints do fall under.
If that is indeed the case and I haven't missed something, or haven't become hyper-fixated on 9702 without realising these art prints fall into a different but also reduced-rate category, my best guess at the commodity code would be '4911 - Other printed matter, including printed pictures and photographs'.
However, it seems like there is some hope because the code 4911910090 (Pictures, designs and photographs -> Other) seems to allow for the 20% or a reduced 5% rate. I'd like some clarification on the existence of this if at all possible and if it is in relation to the vat rate for art.