Resources

The association’s website continued to go from strength to strength in 2021 and is now averaging more than 40,000 visitors every month.

Having focussed our efforts on design and user experience for the past 12 months, the BADA tech committee is now making SEO our primary priority with a view to increasing our growing audience of collectors in the coming months.

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The graph below illustrates the tremendous progress the website has made in attracting new clients since its launch in March 2018.

With effect from 1 January 2022 the World Customs Organisation (WCO) has made some amendments to commodity codes including the Chapter 97 codes that apply to works of art and antiques.  This has resulted in changes to the UK Tariff codes for both exports and imports, and similar changes to the EU codes.

The WCO changes affect the first 6 digits of the 10 digit commodity codes. Individual countries can create further subdivisions using the last four digits; for example for the UK and EU this has occurred in respect of collections/collectors' pieces.

UK exporters importing goods into France DDP in their own name may need to register for French VAT

EU Commission's recommendation of an ivory import/export prohibition starts 19 January 2022

Unfortunately, the EU Commission yesterday issued its final wording for the new regulation on the internal EU sales of elephant ivory items and its ivory guidance document to Member States covering both internal EU sales, as well as international trade.

Two years ago the Government carried out a consultation into the possibility on placing a ban on the import of hunting trophies of endangered wildlife. In responding to the consultation BADA argued that if such a ban were to be introduced then there should be an exemption for pre-1947 "taxidermied" specimens (which includes "antique" specimens).

On 10 December 2021 the Government has made an announcement concerning its intention to ban the import of hunting trophies, more details of which can be read here:

Members are reminded that any dealer who handles items with a value of €10,000 or more (i.e £8,500+) in any of these categories: paintings, watercolours, drawings, limited edition prints, original sculpture, limited edition casts (in any medium), as well as tapestries, counts as an Art Market Participant (AMP) for anti-money laundering purposes.  Such businesses were required to register with HM Revenue & Customs as an AMP from 10 June 2021.

The Government has published its summary of responses to the Ivory Act 2018 consultation that took place in May 2021.

Details can be found here: 
https://www.gov.uk/government/consultations/uk-ivory-ban-implementing-the-ivory-act-2018

Some changes to the implementation process have been made as a result of the consultation.  In summary the main points are:

In 2016 I successfully completed a PhD thesis on 19th century collectors and their interiors. I am currently researching interiors of today which comprise furniture and objects from the past in order to include observations about current collections and their environments in a planned forthcoming publication based on my thesis.

My intention is to explore how attitudes and approaches to engagement with the past and collections in domestic interiors have evolved during the course of the 20th century as a comparison to those of the 19th century.

From 1 April 2022 the Making Tax Digital (MTD) exemption for VAT-registered businesses whose turnover falls below £85,000 will be removed.  All VAT-Registered businesses will need to submit their VAT Return using the Making Tax Digital system, irrespective of their turnover levels, unless they apply for or already have one of the other exemptions.  The main exemption reason is that using MTD is not practical.

Arts Economics is carrying out a mid-year survey of art and antiques dealers worldwide.

The aim of this short survey is to continue to track the impact on the dealer sector from the COVID-19 crisis, with a particular focus on employment, changes in business structures and highlighting the important role and value-added by dealers in the art market.

BADA Friends 30th anniversary October 2021

To celebrate the 30th anniversary of the BADA Friends we have planned a series of free events for members and I am hoping that this might entice new people to join. Along with these free events and complimentary fair tickets new members will soon have covered their membership fee for the year. Two of the events will overlap with the forthcoming BADA Week in October.

The events for the month are: