▁in ▁the ▁H S ▁definition . ▁ ▁L arg est ▁exp or ters ▁and ▁im por ters ▁of ▁art ▁to ▁and ▁from ▁the ▁USA ▁ ▁The ▁United ▁States ▁both ▁imports ▁and ▁exports ▁the ▁greatest ▁value ▁of ▁art . ▁ ▁The ▁following ▁tables ▁use ▁data ▁from ▁H S ▁code ▁ 9 7 0 1 ▁code ▁to ▁rank ▁the ▁USA ’ s ▁biggest ▁trad ing ▁partners ▁in ▁art . ▁ ▁See ▁also ▁Anti qu ities ▁trade ▁Black ▁market ▁Fine ▁Art ▁Trade ▁Gu ild ▁ ▁References ▁ ▁Category : Ar ts ▁Category : E conom ics ▁of ▁the ▁arts ▁and ▁literature ▁Fine ▁art <0x0A> </s> ▁In vest ment ▁Trust ▁Comp an ies ▁v ▁H M RC ▁[ 2 0 1 2 ] ▁E W HC ▁ 4 5 8 ▁( Ch ) ▁is ▁an ▁English ▁un just ▁en rich ment ▁law ▁case , ▁concerning ▁to ▁what ▁extent ▁en rich ment ▁of ▁the ▁def endant ▁must ▁be ▁at ▁the ▁exp ense ▁of ▁the ▁claim ant . ▁ ▁Fact s ▁The ▁In vest ment ▁Trust ▁Comp an ies ▁( IT C ), ▁closed ▁end ▁invest ment ▁trust s ▁who ▁got ▁invest ment ▁management ▁services ▁from ▁management ▁companies , ▁su ed ▁to ▁recover ▁over pa id ▁V AT ▁from ▁the ▁H M RC . ▁The ▁man agers ▁usually ▁got ▁paid ▁by ▁fe es ▁plus ▁V AT . ▁It ▁was ▁thought ▁there ▁was ▁no ▁exem ption ▁possible , ▁and ▁V AT ▁was ▁charged ▁at ▁a ▁standard ▁rate . ▁But ▁then ▁the ▁EC J ▁said ▁in ▁ 2 0 0 7