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?