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Just one word of explanation for you to understand our new attitude. Until now, for all intention purposes, you would have become the exporter, thus it was necessary to take all precautions which included all the export license formalities, in order to avoid your becoming involved.

Now, the owner is substituting herself for you, and is willing to adopt an exit channel of her own choosing. It thus becomes her responsibility and your role will now be limited to receiving the item at the other end, and turning over the check, and of course ultimately delivering it to the shipper. 

We had completely forgotten that works of art entering Switzerland have to pay and import tax in the usual way; however, it is our belief, that such payment would be waived should the item be but intransit; thus, when crossing the border the necessary declaration should be made and the necessary papers obtained from the Swiss customs officials in order to allow the immediate re-exportation of the item without payment of taxes. You will realize that this only applies to the above method we had contemplated up till now.

These steps would become unnecessary were the item to be delivered to you by the method suggested by the owner. Namely, once the item being domiciled in Switserland, without import formalities, it can be exported without taxes.