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-   -   Import taxes for Artworks (https://www.englishforum.ch/finance-banking-taxation/179691-import-taxes-artworks.html)

mbevilac 13.06.2013 23:07

Import taxes for Artworks
 
Hi,

I bought an artwork (original painting) and seems that according to http://www.dutycalculator.com artworks are duty free but a VAT of 8% will be charged.

Is it correct? Or I have to expect the typical Swiss surprise to be extra charged without understanding the reason?

Any experience to share?

Additional info: the sender should label the box in a special way to be recognized as Artwork??

Thanks

rob1 13.06.2013 23:14

Re: Import taxes for Artworks
 
Customs will want to know the artist, the scene, the name , how its mounted and painted and if so in oils, watercolour etc...

mbevilac 13.06.2013 23:30

Re: Import taxes for Artworks
 
Quote:

Originally Posted by rob1 (Post 1903627)
Customs will want to know the artist, the scene, the name , how its mounted and painted and if so in oils, watercolour etc...

and this information should be available within the shipment I presume ... Well, as long as I bought an original I assume there must be a certificate of authenticity released by the seller ... probably I have to make sure the certificate will be in the box ...

slingb 14.06.2013 06:55

Re: Import taxes for Artworks
 
Yes, 8% of the value.

Now if it is arriving in the post, they will probably believe the price you put on the package as part of the shipment.

If it's more expensive you will have insurance so will get the value from there.

Note, that it is your responsibility of making sure you have a recent valuation (if it's a Picasso say). If they decide cannot accurately obtain the value, they have a right to get artwork assessors to evaluate it for the purposes of calculating tax, and then send you the bill for the assessor to you.

dannyt986 14.06.2013 10:21

Re: Import taxes for Artworks
 
Quote:

Originally Posted by mbevilac (Post 1903623)
Hi,

I bought an artwork (original painting) and seems that according to http://www.dutycalculator.com artworks are duty free but a VAT of 8% will be charged.

Is it correct? Or I have to expect the typical Swiss surprise to be extra charged without understanding the reason?

Any experience to share?

Additional info: the sender should label the box in a special way to be recognized as Artwork??

Thanks

Just make sure it's not the first piece of art ever imported to Switzerland with the real price on the "invoice"! LOL

slingb 14.06.2013 13:38

Re: Import taxes for Artworks
 
Quote:

Originally Posted by mbevilac (Post 1903623)
Hi,

Additional info: the sender should label the box in a special way to be recognized as Artwork??
Thanks

No special way, but has to describe what it is. Eg painting, vase, etc. You only pay the VAT 8% and you are OK

(The only things that have customs duty are alcohol, tobacco, meat, butter, milk, eggs, vegetables, fruit, flowers, oils, apple juice, and petrol/diesel (in plastic containers in the car). The rest has 0 customs duty, except for VAT)

aSwissInTheUS 14.06.2013 15:38

Re: Import taxes for Artworks
 
If it was painted by a child the tax would be 2.5% only.
Tariff number 4903.0000 Children's picture, drawing or colouring books. http://xtares.admin.ch

Who can tell the difference between modern art and a child painting?
http://blogs.discovermagazine.com/no.../#.UbscOD6nz6M

Busby 14.06.2013 15:48

Re: Import taxes for Artworks
 
Quote:

Originally Posted by mbevilac (Post 1903623)
Hi,



Is it correct? Or I have to expect the typical Swiss surprise to be extra charged without understanding the reason?





Thanks

It would be interesting to know on what you base this surmise? An example (or two) would help clarify.

Guest 14.06.2013 15:59

Re: Import taxes for Artworks
 
What sort of value are we talking about here? According to the official website - it depends how long you've owned the artwork before importation. You have to pay tax if it is less than 6 months. Then VAT is due at 7.6%. You need the original bill of an expert valuation for the calculation. Otherwise the customs will appoint a valuation expert at YOUR cost.

BTW you also have to pay tax as part of your 'fortune' here in CH for any expensive art work, watches, etc.

piazza 14.06.2013 16:57

Re: Import taxes for Artworks
 
Yes, if it arrives by regular post you will be charged 8% of the value, plus the Swiss Post will charge you an 18 CHF processing fee for the product if the 8% of tax amounts to 5 CHF or more. They will not give you the package unless you pay their fee.

slingb 14.06.2013 17:35

Re: Import taxes for Artworks
 
Quote:

Originally Posted by aSwissInTheUS (Post 1904122)
If it was painted by a child the tax would be 2.5% only.
Tariff number 4903.0000 Children's picture, drawing or colouring books.

I think this means:

"Children's picture books, drawing books or colouring books"

Books are 2.5%. Paintings are 8% even if done by a child. But alas, what if it is a "painted picture book"?

stephen_NE 14.06.2013 22:00

Re: Import taxes for Artworks
 
How is the VAT payment done exactly ?

I am asking because I bought a watercolour painting while I was in Wales last month. It is being delivered to my work address by UPS and will have all the necessary paperwork, but it will turn up at goods reception rather than coming directly to me.

Will UPS leave an invoice for the VAT, or will it be cash on delivery (in which case the packet will be refused when it is delivered to goods reception)?

mbevilac 18.06.2013 13:38

Re: Import taxes for Artworks
 
Quote:

Originally Posted by Busby (Post 1904137)
It would be interesting to know on what you base this surmise? An example (or two) would help clarify.

one example? once the post office in Küsnacht charged me shipping and VAT on a book bought on Amazon ... I ended up paying about 27-30 CHF more. Tried to explain to the guy how was possible considering that for other books I never paid anything ... no explanation ... pay and smile!

KatieCM 15.12.2015 13:04

Re: Import taxes for Artworks
 
I realise this is a fairly old thread, but I'm also importing artwork, except it's a gift from the artist so all I had to pay for was the shipping. Do I also have to pay import tax on the valuation of the artwork? It seems a little unfair seeing as it is a gift and the artist isn't at all well known, she is a hobby artist. I wouldn't even know how to valuate her work.

Mullhollander 15.12.2015 13:18

Re: Import taxes for Artworks
 
Quote:

Originally Posted by KatieCM (Post 2503627)
I realise this is a fairly old thread, but I'm also importing artwork, except it's a gift from the artist so all I had to pay for was the shipping. Do I also have to pay import tax on the valuation of the artwork? It seems a little unfair seeing as it is a gift and the artist isn't at all well known, she is a hobby artist. I wouldn't even know how to valuate her work.

This is the regulation for gifts sent by a private person to a Swiss resident:

"Gift items sent by private individuals abroad to private individuals in Switzerland are exempt from duties and tax up to a merchandise value of CHF 100, .... The sender must provide a corresponding comment on the outside of the parcel or letter."

http://www.ezv.admin.ch/zollinfo_pri...x.html?lang=en

The valuation is your decision.


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