For Customers from The Netherlands.
As this lower tax rate for these items booked under sculpted art is all new for me I looked it up for the Dutch.
For the Dutch people here I lookud up the info on the Customs and Goverment websites.
Tax Should be 6% and not 21% with code: 9703
So don't accept an invoice with 21% tax before trying to correct this.
On the Dutch customs page:
URL:
http://tarief.douane.nl/tariff/uc/qry/sbn/search.jsf
Fill in the code in the Customs page under 'Goederencode' (Itemcode)
And then click the button 'RAADPLEGEN' (Consult)
Here you will find it is:
9703 00 00 00 Verzenden Originele standbeelden en origineel beeldhouwwerk, ongeacht het materiaal waarvan zij vervaardigd zijn TN701
(above says: original statues and original sculpture, independed of which material it's made from )
Belasting tarief invoer kunst (tax tariff import art)
If you want more proof of it should be 6% (as the percentage it is not mentioned at the customs page) then
see the Dutch goverment page:
URL:
https://www.belastingdienst.nl/wps/w...niet_eu_landen
The first lines of text says the following:
kunst, antiek of verzamelvoorwerpen importeert uit niet-EU-landen
U doet dan aangifte bij de douane en betaalt daar 6% btw.
(Art, antiques or collectibles imported from non-EU countries
You will then report to the customs and pay 6% VAT.)
Last the manual for the Dutch customs page interpretation can be found here:
URL:
https://www.belastingdienst.nl/wps/w...ng_handleiding
Edit: you can use this info for contacting FedEx if your tax calculation is wrong