I am planning an international ceramics exhibition for my business later this year. I have asked several individual makers of ceramics to send me works from USA, Japan and Australia. I have done some google research and it appears confusing. Here are the facts of what the situation is - any advice appreciated. Each maker is an individual who makes works of ceramic art signed by them (which seems important for reduced rate import VAT - correct?) The work will be provided to me on a sale or return basis - also called consignment basis. I will offer it for sale in the exhibition but it may not sell and I will have to send it back. Each artist will pack the goods and send them at their cost to us in the UK - does this still make me an importer? The goods will be held by my business for no longer than 3 months. What should the artist put on customs forms when sending it over to me to minimise my charges on point of entry? how do I avoid them paying import duties when sending it back? Thanks for any help provided in advance!