International orders – Taxes and Duties
Orders may be subject to relevant taxes and duties once landed in certain countries. These shall be the responsibility of the recipient of the goods. As per my legal requirements, a customs declaration will be on the parcel, stating contents and value. I do not accept any responsibility for additional customs taxes, duties or any other fees upon shipment's arrival to your country.
For original sculptures, the Harmonized Commodity Description used by the World Customs Organization is 97 03 000000. My bronze and glass cast sculptures are considered original because the number of casts is limited to 12 (8 numbered 1/8, 2/8, etc. and 4 artist proofs).
The following information on importing art is from Art Business Info 

Importing art to the USA
The USA has 0% MFN duty;
• sales tax payable depends on the state (also operates on sales between states)
• there can be a merchandise processing fee
• Shipments of art into the USA are Duty Free on artworks up to USD $800
Further information:
US Customs & Border Protection – Search ‘Importing fine art’

Importing art to the UK
UK Customs duties on imports are made up of 2 components:
• import duty - currently 0%
• VAT - currently 5%, when classified as HS commodity code 9701.10.0000
• Some items are classified as Duty Free, this includes:
- antiques over a century old
- original paintings, sculptures and engravings
Further information:
Importing Art into the UK - Withers World Wide
UK Government Trade Tariff Commodity information for 9703000000

Importing art to the European Union (EU)
In some EU countries, the standard rate of import VAT applies.
• Within the EU, the standard rate of VAT varies between 15% and 25%.
• In some EU countries, a reduced rate of import VAT applies. The reduced rate varies by EU country between 5% and 18%.
If an exemption applies, no VAT is due at the time of importation.

Further information:
France  Fine Art Shipping
When a work of art is imported permanently to France:
For works and pieces of art, collectables and antiques, imports are taxed at a reduced VAT rate (5.5%) and are exempt from customs charges. The importer thus pays at the time of the “release for consumption statement” VAT of 5.5% calculated on the CIF value (Cost: value of the work; insurance; freight insurance; freight; transportation fees).

Importing art to Australia
Australian Border Force 
Goods with a value of AUD1000 or less
Goods that arrive by mail and have a declared or assessed value of AUD1000 or less, there are generally no duties, taxes or charges at the border, unless they are alcoholic beverages, tobacco, or tobacco products.