What Galleries, Collectors, and People in Fine Art Industry Should Know
Importing artworks into Thailand may involve more than simply paying tax based on the artwork’s price.
The total import cost generally consists of: Import Duty & VAT7%
Customs valuation is calculated from the CIF value, which includes:
- Artwork value
- Freight charges
- Insurance costs
Let’s begin with import duty. Import duty is calculated from upper mentioned CIF value. The applicable import duty percentage is determined by the HS Code classification declared to Thai Customs, meaning different types of artworks or materials may be subject to different duty rates.
Here are some HS Codes commonly relevant to artwork imports and their applicable import duty rates you should know:
| H.S. Code | Description | Duty rate |
| 9701.91.00 | Paintings, drawings and pastels, executed by hand | 10% |
| 9701.99.00 | Mixed media paintings | 10% |
| 9703.90.00 | Original sculpture and statuary, in any material. | 10% |
| 4414.90.00 | Wooden frames for painitngs, photographs, mirrors or similar objects | 10% |
| 4911.99.90 | Other printed matter, icluding printed pictures and photographs. | EXEMPTED |
| 6913.10.90 | Statuettes and other ornamental ceramic articles | 30% |
Next is VAT7%.
Import VAT7% is then calculated based on: CIF Value + Import Duty
This means VAT is charged not only on the declared value of the artwork, but also on the import duty applied by Thai Customs.
You can see that one of the most important factors affecting import tax is the HS Code declared to Thai Customs.
The HS Code determines:
- Import duty rate
- Customs treatment
- Permit requirements
Incorrect HS Code declarations may lead to:
- Import taxes being assessed higher or lower than appropriate, resulting in additional customs discussions and delays
- Customs reassessment
- Shipment delays
- Additional inspection activities and storage fee
To learn more about how import permits may affect artwork shipments into Thailand, read our related article:
Import Permits: What Every Art Shipper/Importer Should Know
Need Help Reviewing HS Codes for Your Artwork?
At ELITE, our customs specialists assist galleries, collectors, and museums in reviewing artwork classifications and import requirements before shipment departure.
If you are unsure which HS Code should apply to your artwork, contact ELITE for professional fine art logistics and customs consultation.
