This page is a general orientation and will be reviewed by a customs broker; it is not legal or tax advice.
Two directions
Art moves out of Mexico to buyers abroad, and into Mexico from other countries. The steps are similar. The rules and the costs are not, and they depend on the work, the route and the country. We quote each shipment per work.
The documents
- Invoice. It names the buyer, the work, the artist and the price. Customs uses it to value the shipment.
- Certificate of authenticity. It identifies the work and supports the invoice.
- Packing list. It lists what is in each package, with sizes and weights.
In Mexico, the customs declaration is called a pedimento. A licensed customs broker, known as an agente aduanal, prepares it.
What the gallery handles
- Packing and crating the work.
- Insurance and tracking for the shipment.
- The invoice and the certificate of authenticity.
- A shipping quote for that work.
What the buyer handles
- Customs duties and import taxes in the destination country.
- Any broker fee at the destination.
- Being reachable at delivery, and reporting damage on the day the work arrives.
Duties and taxes differ by country. They must be confirmed for the destination before you pay.
Shipping from Mexico
For a buyer abroad, we prepare the documents and arrange the packed, insured shipment. The buyer pays duties and import taxes in their own country. Transit times depend on the route and the work, so we quote them per work.
Shipping into Mexico
Work entering Mexico goes through customs with a pedimento. One third-party tariff site lists paintings as exempt from duty and general import VAT at 16%. That is a secondary source. Verify it with a customs broker.
Works that cannot simply leave
Mexico protects its cultural heritage. Archaeological pieces are state property and cannot be exported. Works classed as artistic or historic monuments may be restricted, may need prior authorisation or may be barred from export. INAH, the national anthropology and history institute, and INBAL, the national fine arts institute, decide these cases. If a piece is old, or its status is unclear, ask before buying.
Next steps
Add up the full bill with What art really costs. For questions about a specific work, write to hello@artofnoma.com or see the art advisory. More pages are in the collector toolkit.
