US Customs Guide

Effective: January 2026

International shipping of original artwork requires specific documentation to ensure a smooth transition through US Border Protection. Below is a summary of the 2026 regulations for art collectors.

        Original artworks are classified under HTS Chapter 97 and remain duty-free (0%) for import to the United States.
    

Tariffs & Classification

Fine art is exempt from general import tariffs. This means that while standard commercial goods may be subject to taxes, original sculptures and paintings are recognized as cultural goods and are not taxed under current trade laws.

2026 Processing Update

Due to the 2025/2026 regulatory updates regarding international logistics:

Formal Entry: All international shipments now undergo formal entry procedures regardless of their declared value.
Required Forms: Each shipment includes a CBP Form 7523. This document certifies the authenticity of the artwork for the US Customs officers.

Associated Costs

Although the import duty is 0%, collectors should be aware of minor administrative charges:

Processing Fees: A small Merchandise Processing Fee (MPF) applied by US Customs (typically around 0.35%).
Handling: Shipping carriers (UPS/FedEx/DHL) may apply a service fee for managing the mandatory 2026 electronic customs filings.