Question to the Department for Business, Energy and Industrial Strategy:

To ask Her Majesty's Government how artworks created in the UK but from materials originating elsewhere will be treated by the EU under the region of origin rules as set out in the Trade and Cooperation Agreement reached between the United Kingdom and the European Union, published on 24 December 2020.

Artworks classified in Chapter 97 of the Harmonised System (Works of art, collectors’ pieces and antiques) are currently eligible for import at zero tariffs under both the UK Global Tariff and the EU Common External Tariff. This means that businesses who trade artwork between the UK and EU do not need to comply with Rules of Origin under the Trade and Cooperation Agreement to export or import under zero tariffs.

Traders should refer to the UK Global Tariff: (https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk)

and to the EU Common External Tariff: (https://ec.europa.eu/info/business-economy-euro/trade-non-eu-countries/import-eu_en)

If in the future the EU Common External Tariff changed to make artwork subject to tariffs, artwork produced in the UK would have to comply with Rules of Origin to export zero tariff to the EU under the Trade and Cooperation Agreement. In that scenario, UK producers should refer to the full Rules of Origin requirements set out in the text of the Trade and Cooperation Agreement. Detailed guidance is available on GOV.UK:
 https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu