US Taxes & Duties Explained (DDP for Wholesale & Projects)
For Designers & Project Buyers (United States)
Taxes & Duties Explained — United States
This page is intended for designers, galleries, and project buyers. Retail orders follow standard international shipping terms.
Looking for a general overview? Read our guide: Oil Painting Import Duty & Tax Guide for International Buyers.
1) Import Duties on Original Oil Paintings
Original hand-painted oil paintings imported into the United States are generally subject to low or zero import duty, depending on classification and declared value. If duties apply, they are assessed during customs clearance (not at delivery).
Note: duty rates can vary by classification and shipment details. For project quotes, we confirm the logistics plan before dispatch.
2) About U.S. Sales Tax
U.S. Sales Tax is a state-level domestic tax, not an import tax. For direct purchases from an overseas studio:
- Sales tax is not collected at delivery.
- Couriers (DHL / FedEx / UPS) do not charge sales tax upon receipt.
- If sales tax appears on marketplaces, it is collected by the platform, not the seller.
3) DDP as a Long-Term Partnership Advantage
For wholesale buyers and project clients, logistics is not only about shipping — it is about predictability, responsibility, and long-term coordination.
At OKPainting Studio, DDP (Delivered Duty Paid) is not offered as a retail option, but can be arranged as part of an ongoing wholesale or project partnership, subject to destination, order scale, and shipping method.
When DDP is coordinated for qualified partners:
- Import duties and customs clearance are handled in advance
- Delivery timelines are planned at project level
- No unexpected charges occur upon arrival
- Landed costs become predictable and controllable
Retail Orders
- Standard international shipping terms apply
- Import procedures follow destination rules
- Taxes/duties (if any) follow local regulations
Wholesale & Project Orders
- Logistics planning coordinated before shipment
- DDP may be arranged where appropriate
- Responsibilities confirmed at quotation stage
In Summary
- Import duties on original artworks are generally low
- Sales tax is not collected at delivery
- DDP can be coordinated for wholesale and project partners
- Long-term cooperation enables flexible logistics solutions
Internal usage note: This page is a cooperation confirmation page. Do not link from product pages. Link only from Wholesale/For Designers pages, quotations, or direct project communications.

