In this busy world, paintings bring peace and beauty to our hearts in their unique way. Whether it’s museum-exhibited masterpieces or contemporary frescoes sold in galleries, paintings carry spiritual values that transcend material value. However, when these art treasures cross borders, they need to follow a series of regulations and procedures. This article details the notices and information related to the import and export declaration of paintings. From taxes to tax rates, from norms to pricing, ensuring that each artwork arrives safely and regularly to its destination.

Definition of Painting Works

Painting is one of the oldest and most important forms of art. Whether it is rock painting in prehistoric caves or the great works of the Renaissance, painting expresses human understanding and emotional lyricism of the world in its unique visual language. Painting works have not only material value, but more importantly the cultural and spiritual values they contain, and are a jewel of human civilization.

Taxes and rates on paintings

According to the "Import and Export Tariff of the People's Republic of China" (2022 edition), different types of paintings have different tariff numbers and tax rates.

More than 100 years of oil painting, painting and other hand paintings
Number of taxes: 9701.22
The most favoured tax rate: 0%

2 The painting
Number of taxation: 9701.29
The most favoured tax rate: 0%

3 Other paintings
9701.91 (Originals of oil paintings, paintings and other hand paintings)
The most favoured tax rate: 6%
9701.92 (Oil paintings, paintings and other replicas of hand paintings)
The most favoured tax rate: 6%
Tax number: 9701.99 (mosaic and other paintings)
The most favoured tax rate: 6%

b) Regulatory declaration requirements

The import and export declaration of paintings must strictly comply with the requirements of the "Customs Import and Export of Goods Catalogue of the People's Republic of China" (2022 edition), specifically including the following elements:

Product name and size:Basic information such as the name, size and other details of the painting work must be filled in when declaring.
The Price Factor:Including the shipping insurance fee, freight value, unit value, etc., it is necessary to fill in accurately to ensure that there are no misrepresentations or misrepresentations.

d) Classification of notices

When classifying, special attention should be paid to the following points:

The scope of application of tax code 97.01:It does not apply to handicrafts of a commercial nature such as copies of mosaic paintings produced in batches, which means that it is limited to original and hand-painted works only.
2) Classification of framework works:The framework work should be classified according to the framework and the value relationship of the work. If the framework value is significantly higher than the work itself, it should be classified separately.

V. Attention to price declaration

Pricing declaration is a crucial part of the process of import and export of paintings, the following points need to pay special attention:

1) The insurance declaration:Ensure that there is no misinformation, especially for well-known works of high value.
Non-commercial price paintings:The value of the goods and the unit value of the goods shall be filled in accordance with the regulations and shall ensure thatcustoms clearanceThe accuracy of prices.
Commissions and disciplinary fees:The tax price should be included to ensure the accuracy of the calculation of the tax fee.

c) Other considerations

In accordance with the provisions of the Ministry of Culture and the General Administration of Customs, the import and export of paintings must also pay attention to the following matters:

Approval documents of the Cultural Administration:Imported and exported paintings shall be accompanied by the approval documents of the cultural administrative department to ensure compliance with the national cultural protection policy.
International transport and packaging:Ensure the safety of the paintings in international transport, select the right packaging materials and methods to avoid damage during transportation.
3 The Insurance:For high-value paintings, it is recommended to purchase adequate insurance to prevent unexpected losses during transportation.

Through the above detailed analysis, we believe that everyone has a deeper understanding of the import and export declaration of paintings and related information. The accurate classification and specification declaration not only improves customs efficiency, but also effectively avoids unnecessary tax risks, and accompanies the smooth circulation of artworks. Hopefully this article will help the import and export of artworks better cope with customs declaration, ensure that each art treasure can reach the destination smoothly and continue to transmit the beauty and value of art.