Customs and artwork transport: the formalities Moviiu handles for you
A painting leaving Paris for Geneva, New York or São Paulo does not travel alone. It comes with a proforma invoice, a customs code, an export reason and the identifiers of the sender and the recipient. If just one of these details is missing or wrong, the work stays stuck in customs while storage fees pile up.
With Moviiu, you don’t need to become a customs broker. Our platform prepares the documents from the information you enter in the quote, and our partners DHL Express, FedEx and UPS handle customs clearance at departure and on arrival.
When does customs come into play?
It all depends on the border your work crosses.
Within the same country (Lyon ➔ Paris)
Customs: No
No customs formalities.
Between two European Union countries (Paris ➔ Berlin)
Customs: No
Free movement of goods. Between businesses, the intra-EU VAT numbers of the buyer and the seller must appear on the invoice.
From the European Union to a non-EU country (Paris ➔ Geneva, London, New York)
Customs: Yes
Export clearance at departure, then import clearance on arrival, with possible duties and taxes.
From Switzerland to another country
Customs: Yes
Switzerland is not part of the European Union: every exit and every entry goes through customs.
What Moviiu prepares for you
The proforma invoice
Generated automatically, with the sender’s and recipient’s details, the description of the work and its value. It is used by customs at departure, customs on arrival and the carrier.
The HS code
Our system assigns the Harmonized System code that matches your work, for example chapter 97 for original works of art. This code is what gives access to the reduced rates for works of art.
The export reason
Sale, personal use, gift, return… We check that it is consistent with the invoice and the declared value.
The export document
For shipments from Germany to a non-EU country, we also prepare the export document.
Customs representation
By accepting our terms and conditions, you authorise our partners to make the declarations on your behalf.
These documents are prepared at the same time as your packaging, within two days of validation, and remain available in your customer account.
The information we need from you
To assign the right code and avoid any hold-up, our quote asks you for a few details about the work:
- the category: painting, drawing, sculpture, photograph, print, book, jewellery, clock, decorative object, antique…
- the year of creation, more or less than 100 years ago,
- the country of creation and the material,
- the net weight,
- the value, supported by an invoice, an auction sale record or a valuation.
Some destinations also require identifiers:
EU business exporting outside the EU
EORI number
Recipient in the United States
SSN for an individual, EIN for a business
Recipient in Brazil
CPF for an individual, CNPJ for a business
The role of each of these codes is explained in our guide to customs codes for artwork transport.
Choosing the right export reason
Customs doesn’t only ask what is in the parcel, but why it is travelling. This reason determines the tax treatment applied:
Personal use (personal effects)
Example: Moving from Paris to London and shipping your library and second-hand furniture.
Usual effect: Generally exempt from duties and taxes, provided you can prove a minimum period of residence in the country of origin.
Exhibition
Example: Temporary shipment of canvases by a gallery for a 5-day art fair (e.g. Art Basel Miami).
Usual effect: Suspension of taxes under the temporary admission procedure (e.g. ATA Carnet).
Commercial (sale)
Example: Sale of a creation or a handcrafted piece to a customer based abroad (Tokyo).
Usual effect: Full taxation (duties and VAT applied to the value on the commercial invoice).
Gift
Example: Sending a present (e.g. a bottle of vintage wine) to a friend for their birthday.
Usual effect: Exempt below the local import threshold (de minimis), taxable above it.
Sample
Example: Shipping textile samples to a designer for quality control.
Usual effect: Simplified and often exempt clearance if the shipment is marked as a sample with no commercial value.
Return to sender
Example: Returning a non-compliant item or unsold stock to the original seller.
Usual effect: Tax relief: no new taxation, or recovery of duties on presentation of the original documents.
Internal use (group)
Example: Transfer of equipment or IT hardware between subsidiaries of the same company.
Usual effect: Administrative clearance without payment, but with a mandatory declaration of a fair market value.
Document
Example: Sending paper documents with no commercial value (signed architect’s plans, original contracts).
Usual effect: Fast processing with no duties or standard customs inspections.
Repaired goods
Example: Return of a piece (e.g. a museum’s mechanical clock) after restoration or repair abroad.
Usual effect: Partial taxation calculated only on the value of the repair (labour and parts).
Customs remains free to reclassify a shipment if the reason does not match reality. All the cases are detailed in our article on export reasons.
Duties and taxes on arrival: who pays, and how?
Outside the European Union, the arrival of the work may give rise to customs duties, local VAT and handling fees. They are not included in the transport price:
- the carrier informs the recipient of the amount due as soon as the shipment arrives in the country,
- payment is made via a secure link,
- delivery takes place once these fees have been paid.
These amounts depend on the regulations of the destination country and the nature of the work: we cannot estimate them in advance. Original works of art do, however, often benefit from reduced rates, such as the 5.5% import VAT in France.
In some countries, regulations require delivery to the destination terminal: customs clearance and final delivery are then organised by a local agent or by the recipient. Your quote specifies this where applicable.
Plan ahead with your buyer: if the recipient refuses to pay the taxes, the work is returned to you and the return costs, and even storage costs, are your responsibility. Let them know before shipping, especially for an auction sale or a distance sale.
Antique or high-value works
Some works are considered cultural goods and are subject to specific rules, on top of the usual formalities:
Leaving France
Above certain age and value thresholds, an export certificate issued by the French Ministry of Culture is required, even for a temporary exit. For an exit from the European Union, an export licence may also be required.
Entering the European Union
Since 28 June 2025, certain cultural goods more than 200 years old and worth over €18,000 must be covered by an importer statement, and archaeological objects by an import licence.
Protected species
Works containing ivory, tortoiseshell or certain precious woods may fall under the CITES convention.
If your work is affected, let us know when you request your quote or write to us at info@moviiu.com. Without information from you, the shipment is considered free of any restriction, and a customs hold-up would be your responsibility.
Examples of country specifics
Customs formalities depend on the destination country. This summary sets out the essential points to watch (recipient identifiers, export documents and taxes) so you can prepare your work’s shipment in full compliance.
Non-EU country: export and import clearance, Swiss import VAT payable by the recipient.
United Kingdom
Since Brexit, every shipment goes through customs, with reduced import VAT for works of art.
The recipient must provide their SSN or EIN. Original works of art generally enter duty-free.
For other countries, see our page on worldwide artwork transport.
Mistakes that leave a work stuck in customs
- A generic HS code, for example “decoration” instead of “original painting”, which loses the reduced rate.
- A declared value that is too low or too high compared with the invoice.
- An export reason inconsistent with the invoice, for example “gift” for a sale.
- A missing identifier for the recipient: SSN in the United States, CPF in Brazil.
- A description of the work that does not match the contents of the parcel.
- A recipient who has not been warned about the taxes to pay.
Our platform checks that this information is consistent before shipping. The declared value is also the basis for transport insurance: our guide on declared value helps you set it as accurately as possible.
Case studies
Paris ➔ Geneva
Requirement: A gallery sells an oil on canvas to a Swiss collector.
Moviiu solution: Proforma invoice and HS code generated automatically, EU export and Swiss import clearance by the carrier, Swiss VAT paid by the recipient before delivery.
Berlin ➔ New York
Requirement: An artist sells a framed photograph to an American buyer.
Moviiu solution: German export document prepared by Moviiu, recipient’s SSN requested in the quote, clearance on arrival, door-to-door delivery with tracking.
Frequently asked questions about customs
Do I have to pay customs duties for a shipment within the European Union?
No. Between two European Union countries, there are no customs and no import duties.
Can you estimate the taxes on arrival?
No, they depend on local regulations and on the nature and value of the work. The carrier communicates them to the recipient on arrival.
Who draws up the proforma invoice?
Our platform, using the information entered in your quote. You have nothing to write.
Can I ship a work for an exhibition or a fair?
Temporary shipments fall under special procedures, such as the ATA Carnet. Contact us at info@moviiu.com so we can look at your project.
What happens if my shipment is held in customs?
Our team and the carrier contact you to obtain the missing information. A quick reply limits delays and storage fees. Clearance times remain indicative, as they depend on the local authorities.
More answers in our FAQ on confirmed transport.
You ship the work, we take care of the paperwork.
Get your quote, customs documents included.