Import VAT on Art and Antiques Bought at Auction: When the 13.5% Rate Applies

Q: Who decides whether it's an antique?

Revenue, based on the evidence you provide.

1 day ago

3 min read

Works of art, collectors' items and antiques listed in Schedule 5 of the VAT Consolidation Act 2010 are charged import VAT at the 13.5% reduced rate instead of 23%; for antiques, only if Revenue is satisfied they're more than 100 years old. The VAT is worked out on the customs value, which for an auction lot is the hammer price plus the buyer's premium, plus shipping and insurance to the EU. Transport on to Ireland and to the delivery address is then added. [1][2][3][4]

What qualifies for 13.5%?

The reduced rate covers the goods listed in Schedule 5 of the VAT Consolidation Act 2010 [1]. In practice that means:

Paintings and drawings done entirely by hand, and original prints and sculptures
Collectors' pieces, such as collections of historical or scientific interest
Antiques more than 100 years old, where you can show Revenue their age [2]

Reproductions, factory-made decorative pieces and furniture under 100 years old don't qualify, and pay the standard 23%.

Is there customs duty?

Paintings, original prints and sculptures, collectors' pieces and antiques over 100 years old fall in chapter 97 of the customs tariff, which carries no customs duty. We confirm the exact code in TARIC on every job. For a qualifying lot, that usually leaves VAT at 13.5% as the only charge at the border.

How is the value worked out?

Start with what you paid the auction house: the hammer price plus the buyer's premium. The premium is the auctioneer's commission, and EU valuation rules add commissions to the price; the only exception is a buying commission paid to your own agent [4].
Add shipping and insurance up to the point the lot enters the EU, converted to euro at the customs exchange rate for the month [4].
For VAT, add any duty, the transport, handling and insurance from the point of entry to Ireland, and onward transport to the delivery address if it's known when the lot is cleared [3].

On a value of €2,300, import VAT is €310.50 at 13.5%, against €529 at 23%. From our own files: on a recent lot from a London auction house, the reduced rate cut the VAT by about two fifths.

What paperwork do you need?

The auction invoice showing the hammer price and the buyer's premium
The catalogue entry or a condition report describing the lot and, for antiques, evidence of its age [2]
The shipping and insurance invoices
Your details for the declaration, and our agent form so we can act for you

Frequently asked questions

Can I declare just the hammer price? No. The buyer's premium is the auctioneer's commission and forms part of the customs value; only a buying commission paid to your own agent is left out [4].

Is there customs duty on antiques? Antiques over 100 years old are in chapter 97 of the tariff, which carries no customs duty.

Does a 1960s sideboard get 13.5%? No. An antique must be more than 100 years old, shown to Revenue's satisfaction, to get the reduced rate [2].

Who decides whether it's an antique? Revenue, based on the evidence you provide [2].

Get it cleared

Send us the auction invoice, the catalogue entry and the shipping details before the lot travels, and our customs team works out the VAT and lodges the import declaration. WhatsApp 086 846 1240 or email service@cldeclarations.com; we reply the same working day. C&L Declarations are customs brokers in Ireland for imports, exports and vehicles.