I began researching these logistic problems because I am going to exhibit in Switzerland in the Fall, and I wanted to make sure it is done 'legitimate' - and not the way like low-balling value, trying to sneak it through customs and possibly getting into trouble when you get caught. With a carnetATA you avoid all that (and getting nailed for taxes etc) - yes, it is a lot of paperwork. That paperwork will also help bringing your artwork back. Make sure you use Google Website Translate to also read the German links, such as the one titled: "Nachträglicher Verkauf von Carnet-A.T.A.-Gütern" (English: Subsequent sale of Carnet-A.T.A. goods). Link to the Translator is in the blog.
ARTWORK LINKS FOR SHIPPING - CUSTOMS -
UNESCO AGREEMENT - DUTY - VAT etc
Important Information for Artists!
the following links are either in German or English
recommended Google Website Translator -
select the sites language and the output language, then enter the website URL
ARTISTS CAN AVOID CUSTOMS HOLDS AND DUTIES
APPLY THESE CODES WHEN SHIPPING YOUR ART INTERNATIONALLY:
UNESCO AGREEMENT - exemption from customs duties and other charges:http://portal.unesco.org/en/ev.php-URL_ID=15224&URL_DO=DO_TOPIC&URL_SECTION=201.html
Pertaining to Artwork - Annex B says:
Works of art and collectors' pieces of an educational, scientific or cultural character
(i) Paintings and drawings, whatever the nature of the materials on which they have been executed entirely by hand, including copies executed by hand, but excluding manufactured decorated wares.
(ii) Ceramics and mosaics on wood, being original works of art.
(iii) Collectors' pieces and objects of art consigned to galleries, museums-and other institutions approved by the competent authorities of the importing country for the purpose of duty-free entry of those types of materials, on condition they are not resold.
Carnet ATA - Wikipedia:
What is a Carnet (US website, english):
A Carnet or ATA Carnet (pronounced kar-nay) is an international customs and temporary export-import document. It is used to clear customs in 86 countries and territories without paying duties and import taxes on merchandise that will be re-exported within 12 months*. Carnets are also known as Merchandise Passports or Passports for Goods.
The links below are examples from Austria, Germany and Switzerland.
You will need to contact your local Chamber of Commerce about how to obtain a Carnet ATA
Carnet ATA WKO Austria (Search Results):
Carnet ATA WKO Austria - Overview:
Carnet ATA Switzerland:
Carnet ATA Germany:
Nachträglicher Verkauf von Carnet-A.T.A.-Gütern
What Is Value-Added Tax (VAT)?
Art at Law - VAT:
2017 European Union VAT rates:
TAXATION AND CUSTOMS UNION - EU:
INTERNATIONAL SHIPPING - Blogs by Otto Rapp
These blogs have several useful links pertaining to shipping, customs, duties etc
International Shipping of Artwork - Example USAhttp://www.visionaryartexhibition.com/visionary-community-blog/category/shipping
UNESCO Global Reporthttps://ottorapp.wordpress.com/2016/02/24/unesco-global-report/
IF ANYONE HAS ADDITIONAL INFORMATION AND/OR RELEVANT LINKS,
PLEASE ADD IT IN THE COMMENTS