International Art Export Invoice & Packing Slip

Moving artwork across borders involves more than just a crate and a courier. Customs authorities, insurance companies, galleries, and buyers all rely on two essential documents: the **Export Invoice** and the **Packing Slip**. This guide explains why they matter, what information they must contain, and how to prepare them correctly for a smooth international shipment.

1. What Is an Export Invoice?

An export invoice is a commercial document that records the sale of an artwork from the exporter (often the artist, gallery, or dealer) to the foreign buyer. It is the primary basis for customs valuation, duty assessment, and tax calculation. Unlike a standard sales receipt, an export invoice must meet the requirements of the exporting and importing countries.

Key Elements of a Proper Export Invoice

2. What Is a Packing Slip?

A packing slip (or packing list) documents the physical contents of each shipment. Customs uses it to verify that the goods being cleared match the invoice. For art, it also helps couriers and handlers confirm the correct pieces, their condition, and any special packaging requirements.

Essential Packing Slip Information

• Exporter & Importer details Consistent with the invoice.
• Packing List Number & Date Keep the numbering separate from invoices.
• Shipment Reference Forwarders bill of lading, airway bill, or container number.
• Itemized List For each artwork:
  • Item number (matching the invoice)
  • Title & artist
  • Medium & dimensions
  • Weight (gross and net)
  • Number of crates or cases
  • Special handling notes (fragile, climatecontrolled, upright only)
• Total weight & volume Helps the carrier calculate charges.
• Declared value Must be consistent with the invoice.
• Signature of preparer Verifies accuracy.

3. Why Accuracy Matters

Customs officials compare the invoice and packing slip linebyline. Discrepancies can lead to:

• Delays at the border, increasing insurance risk.
• Additional duties or penalties if the declared value is perceived as understated.
• Refusal of entry if prohibited materials are identified.
• Potential claims from the buyer for missing or damaged items.

4. StepbyStep Preparation Process

1. Gather Artwork Information Verify title, dimensions, medium, provenance, and any exportcontrol restrictions.
2. Determine Valuation Use the sale price or an agreed customs value. Include freight, insurance, and handling if the Incoterm requires it.
3. Assign HS Code Most artworks fall under 9701.00; doublecheck with local customs if the piece is a replica or a component.
4. Create the Export Invoice Fill the template (see example below) and have it signed.
5. Prepare the Packing Slip List each crate, weight, and handling instruction; doublecheck that numbers match the invoice.
6. Obtain Required Licenses Some countries need export permits for cultural heritage items.
7. Arrange Transport Choose a carrier experienced in art logistics; provide both documents in digital and printed form.
8. Submit Documentation Forward copies to the customs broker, carrier, and buyer.
9. Track Shipment Keep the buyer informed of any customs queries.

5. Sample Export Invoice (HTML Template)

<table>  <tr><th colspan="2">Export Invoice</th></tr>  <tr><td>Invoice No:</td><td>INV202400123</td></tr>  <tr><td>Date:</td><td>20240915</td></tr>  <tr><td>Exporter:</td><td>Blue Horizon Gallery, 12 Art St., London, UK</td></tr>  <tr><td>Importer:</td><td>Mira Art House, 45 Rue de la Lumire, Paris, France</td></tr>  <tr><td>HSCode:</td><td>9701.00</td></tr>  <tr><td>Country of Origin:</td><td>United Kingdom</td></tr>  <tr><td colspan="2"><strong>Item Details</strong></td></tr>  <tr><td>Title</td><td>Silent Dawn</td></tr>  <tr><td>Artist</td><td>Emma Clarke</td></tr>  <tr><td>Medium</td><td>Oil on canvas</td></tr>  <tr><td>Dimensions</td><td>120cm150cm</td></tr>  <tr><td>Year</td><td>2023</td></tr>  <tr><td>Declared Value</td><td>12,500.00</td></tr>  <tr><td>Incoterm</td><td>DAP Paris</td></tr>  <tr><td>Total Amount</td><td>12,500.00</td></tr>  <tr><td colspan="2">Signature: ______________________</td></tr></table>    

6. Sample Packing Slip (HTML Template)

<table>  <tr><th colspan="2">Packing Slip</th></tr>  <tr><td>Packing List No:</td><td>PL202400987</td></tr>  <tr><td>Date:</td><td>20240915</td></tr>  <tr><td>Exporter:</td><td>Blue Horizon Gallery</td></tr>  <tr><td>Importer:</td><td>Mira Art House</td></tr>  <tr><td colspan="2"><strong>Contents</strong></td></tr>  <tr><td>Item #1</td><td>        Title: Silent Dawn
        Artist: Emma Clarke
        Medium: Oil on canvas
        Dimensions: 120cm150cm
        Crate: 1 custom wooden crate
        Gross Weight: 32kg
        Handling: Fragile  keep upright
    </td></tr>  <tr><td>Total Weight</td><td>32kg</td></tr>  <tr><td colspan="2">Signature: ______________________</td></tr></table>    

7. Tips for Reducing Risks

• Use precise language. Avoid vague descriptions like painting. Include material and condition.
• Match invoice and packing slip numbers. Any mismatch triggers a customs query.
• Declare a realistic value. Undervaluing may look like tax evasion; overvaluing inflates duties.
• Include the HS code. It speeds up classification and reduces the chance of mistariffing.
• Attach a highresolution image. Some customs offices request visual proof of the artwork.
• Keep copies. Store digital PDFs in the cloud and retain a printed set for the carrier.

8. Frequently Asked Questions

Do I need an export license for contemporary paintings?

Generally no, unless the work is listed in a cultural heritage database or the artist is a national of a country with export restrictions. Check the export regulations of the origin country.

Can I combine several artworks on one invoice?

Yes, but each piece must have its own line item with individual HScodes, values, and dimensions. Ensure the packing slip reflects the same grouping.

What currency should I use on the invoice?

Use the currency agreed upon with the buyer. The invoice must state the ISO currency code (e.g., USD, EUR). For customs, the value may be converted to the destination countrys local currency.

How do I handle VAT on exported art?

Many jurisdictions waive VAT for goods destined outside the EU or the sellers tax territory, provided proper export proof is filed. Attach the customs clearance document to your VAT records.

Is an electronic invoice accepted?

Most customs administrations accept PDFs sent electronically, but you should also provide a printed copy for the carrier or the consignee.

9. Conclusion

Preparing a thorough export invoice and a matching packing slip is the backbone of successful international art shipments. By supplying accurate, consistent, and complete information, you reduce delays, avoid extra duties, and protect the artwork throughout its journey. Use the templates above as a starting point, customize them for each sale, and always doublecheck local regulations before shipping.