Art Gallery Loan Paintings from Mexico
Original paintings loaned to international art fairs like Art Basel or Frieze. Exported temporarily by U.S. galleries for public exhibition then returned. Qualifies under HTS 9801.00.60 for temporary art exposition use.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Art loan agreements, insurance certificates, and condition reports essential documentation
• Professional art shipping manifests with pre/post photos prove unchanged condition
• Gallery consignment records prevent commercial sale claims during exhibitions