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Unsure if this is in the right section of Stack Exchange but, I have a family member coming to the UK (from outside of the EU) in the near immediate future.

They will be bringing a painting with them that contains at least 100g of Amber, if not more. It's a gift.

Will they have to declare this upon arrival? And will they have to pay tax on this?

I am not sure how much the painting costs exactly, but it's less than £100 for sure. It's coming from Ukraine.

Are there any official bodies I can contact in the UK to find out for sure?

Again, apologies if this is in the incorrect section.

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    Where do they come from and what is the value of the painting?
    – Willeke ♦
    Nov 19, 2020 at 11:27
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    I am not sure how much it costs exactly, but it's less than £100 for sure. It's coming from Ukraine
    – nopassport1
    Nov 19, 2020 at 11:31
  • Even 100g of raw amber could be worth more than £100. If it is used in a painting then perhaps the rule for importing works of art applies. Perhaps as in Import VAT and the Free Movement of Goods within the European Union. Since 1999, the importation of art, antiques and collectibles items into the UK has been subject to import VAT at the rate of 5%. This is the lowest EU rate.
    – Weather Vane
    Nov 19, 2020 at 13:38

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