Paintings and sculptures regularly enter the United States for exhibitions, art fairs, and auctions before returning home. These rules evolved over decades. Understanding the history of temporary import of artwork helps explain the customs procedures and legal protections that apply today.
The 1920s: A Sculpture Classified as a Commercial Object
A landmark moment in art import regulation came in 1926, when Constantin Brancusi’s Bird in Space arrived in New York for an exhibition. U.S. Customs refused to recognize the polished bronze sculpture as art and classified it as a manufactured metal object, assessing import duty. In 1928, the court ruled in Brancusi v. United States that the sculpture qualified as original art. This landmark decision helped establish a broader legal recognition of modern sculpture in the United States, paving the way for more art-specific customs regulations in the decades that followed.
Lender Protection and Simpler Paperwork: 1960s–1970s
As international exhibitions expanded, the temporary import of artwork became more common, and lenders grew concerned that artworks loaned to U.S. institutions could be exposed to judicial seizure. In 1965, Congress enacted the Immunity from Seizure Act, now codified at 22 U.S.C. § 2459. It protects qualifying cultural objects imported for temporary exhibition or other approved purposes, provided statutory requirements are met, and the required federal determination is published before importation.
The ATA Carnet Convention was adopted internationally in 1961. The United States joined in 1968, and implementation began in 1969. An ATA Carnet is a customs document and guarantee for eligible goods temporarily admitted duty-free. Separately, the Arts and Artifacts Indemnity Act of 1975 established a federal indemnity program for eligible exhibitions, helping institutions manage the financial risks of borrowing artworks.
Art as Information: The 1980s
The 1988 Berman Amendment to the International Emergency Economic Powers Act (IEEPA) protected informational materials from certain presidential restrictions. Its scope has been relevant to debates over artwork and trade restrictions. However, it is not a universal exemption from customs duties or every type of tariff.
Temporary Import of Artwork in a Changing Trade Environment
In 2025, the Trump administration used IEEPA to impose broad tariffs, prompting legal challenges. On February 20, 2026, the U.S. Supreme Court ruled that IEEPA does not authorize the president to impose tariffs, invalidating the IEEPA tariffs at issue. Other duties imposed under separate legal authorities may still apply.
The United States also suspended the $800 de minimis duty-free treatment for most imports effective August 29, 2025. Imports must use an appropriate customs entry procedure. Temporary admission is not a blanket exemption: a qualifying TIB or exhibition entry may require a bond and re-export within a set period. The correct procedure depends on the item, purpose, and planned re-export. Importers should confirm current rules before shipping.