Can we send a piece of art to the foreigner?
Verified 25 March 2021 - Legal and Administrative Information Directorate (Prime Minister)
Yes, under certain conditions.
The rules vary depending on whether the work is classified as a national treasure or a cultural asset.
To qualify as national treasury, the property must fulfil any of the following:
- Belonging to public collections, especially those of museums in France
- Be classified as historical monuments and archives
- Present a major interest in national heritage from a historical, artistic or archaeological point of view
A national treasure can be sent to the foreigner, but its return to the national territory is obligatory.
Apart from these 3 cases, the work is a cultural property that is not classified as a national treasure.
Cultural property
Exit of cultural property is permitted in the following cases:
- Recovery
- Expertise
- Possible sale
- Cultural Exhibition
Exiting a property outside the national territory may be temporary or permanent.
Please note
the work in question may belong to a private owner (private individual, art gallery...) as well as to a public institution.
The export of cultural property of historical, artistic or archaeological interest is subject to authorisation if it has a certain age and value.
Type | Value |
|---|---|
National antiquities and archaeological objects directly from excavations over 100 years old | Whatever the value |
Archaeological objects older than 100 years and currencies older than 1500 years not directly from excavations | €3,000 |
Currencies after 1500 years of more than 100 years | €15 000 |
Elements forming an integral part of monuments, originating from the dismemberment, over 100 years of age | Whatever the value |
Paintings and paintings over 50 years old | €30 000 |
Watercolours, gouaches and pastels over 50 years | €50 000 |
Drawings over 50 years old | €30,000 |
Engravings, prints, silkscreen prints, lithographs, posters over 50 years old | €20,000 |
Photographs, films and negatives older than 50 years | €25,000 |
Books and musical scores printed, isolated or in collections over 50 years old | €50 000 |
Printed Geographical Maps Over 100 Years | €25,000 |
Zoological, botanical, mineralogical, anatomical collections or specimens and collections of historical, paleontological, ethnographic or numismatic interest | €50 000 |
The process of exiting the territory of one of these goods differs depending on whether the goods are to be sent to or outside theEU: titleContent.
Warning
you have no steps to take if your property has been in France for less than 2 years.
Towards the EU
Temporary Output
The exit procedure can be done online (online service) or by courier.
Internet request
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject of the request (for example, the duration of the restore or exposure). The return date must be indicated on the AST.
Online applications for the circulation of cultural goods
If no reply is received within 2 months, the authorisation shall be deemed to have been granted.
Please note
your acknowledgement serves as evidence that you have done the right thing.
By mail
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject of the request (for example, the duration of the restore or exposure). The return date must be indicated on the AST.
Application for temporary release of cultural property
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 2 months, the authorisation shall be deemed to have been granted.
Please note
your acknowledgement serves as evidence that you did the right thing.
Final Output
Internet request
You must complete a final export certificate application. This certificate attests that the property does not have the quality of a national treasure and can therefore leave France.
Online applications for the circulation of cultural goods
If no reply is received within 4 months, the certificate is considered granted.
Please note
your acknowledgement serves as evidence that you have done the right thing.
The certificate is attached to the property and does not mention the name of the owner. It does not need to be renewed after a sale and must be transferred to the new owner with the property.
By mail
You must complete a final export certificate application. He attests that the property does not have the quality of a national treasure and can therefore be taken out of France.
Application for an export licence for cultural property (in the EU)
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 4 months, the certificate is considered granted.
Please note
your acknowledgement serves as evidence that you have done the right thing.
The certificate is attached to the property and does not mention the name of the owner. It does not need to be renewed after a sale and must be transferred to the new owner with the property.
Outside the EU
Temporary Output
Complete the following 2 steps:
- Temporary exit permission (AST)
- Export licence
These 2 steps can be done online (online service) or by mail.
Internet request
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject of the request (for example, the duration of the restore or exposure). The return date must be indicated on the AST.
Online applications for the circulation of cultural goods
If no reply is received within 2 months, the SSA shall be considered granted.
You must also apply for an export licence for this online service.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The property must return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Please note
your acknowledgements serve as proof that you have done the right thing.
By mail
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject of the request (for example, the duration of the restore or exposure). The return date must be indicated on the AST.
Application for temporary release of cultural property
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 2 months, the SSA shall be considered granted.
You must also apply for an export licence.
Application for an export licence for cultural property (outside the EU)
This request should be sent to the French customs office of your department, preferably by registered letter with notice of receipt.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The property must return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Please note
your acknowledgements serve as proof that you have done the right thing.
Final Output
Complete the following 2 steps:
- Final export certificate
- Export licence
These 2 steps can be done online (online service) or by mail.
Internet request
You must complete a final export certificate application. This certificate attests that the property does not have the quality of a national treasure and can therefore leave France.
Online applications for the circulation of cultural goods
If no reply is received within 4 months, the certificate is considered granted.
The certificate is attached to the property and does not mention the name of the owner. It does not need to be renewed after a sale and must be transferred to the new owner with the property.
You must also apply for an export licence for this online service.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The property must return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Please note
your acknowledgements serve as proof that you have done the right thing.
By mail
You must complete a final export certificate application. He attests that the property does not have the quality of a national treasure and can therefore be taken out of France.
Application for an export licence for cultural property (in the EU)
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 4 months, the certificate is considered granted.
The certificate is attached to the property and does not mention the name of the owner. It does not need to be renewed after a sale and must be transferred to the new owner with the property.
You must also apply for an export licence.
Application for an export licence for cultural property (outside the EU)
This request should be sent to the French customs office of your department, preferably by registered letter with notice of receipt.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The property must return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Please note
your acknowledgements serve as proof that you have done the right thing.
The final export of cultural property outside the EU of a minimum value of €5 000 shall be subject to the payment of a flat-rate 6% the selling price or its value for duty.
You must report and pay this tax within one month of the transaction unless you are:
- You sell your property to museums or public libraries
- You re-export the imported items when you install them in France
- You export your work of which you are the author, provided that you have continuous ownership of it since its creation.
In this case, you do not have to report or pay this flat tax.
In other cases, your return must be made using a form.
Tax on sales of precious metals, jewellery, art, collectibles and antiques
If you have opted for the capital gains tax plan, you must complete another form.
You must send either form to the Preferential Tax Service by registered letter with acknowledgement of receipt.
Who shall I contact
Illegal shipment of cultural property can be punished with up to 2 years in prison €450 000 fine.
National Treasury
Exit of a national treasure is exceptionally permitted in the following cases:
- Recovery
- Expertise
- Participation in a cultural event
- Exposure
- Deposit in a public collection
Exiting a national treasure outside the national territory can only be temporary, with return required.
Please note
the work in question may belong to a private owner (private individual, art gallery...) as well as to a public institution. Qualified in national treasury is made after consideration and proposal by the advisory commission of the national treasures of the museum service of France.
Exiting the territory of a national treasure differs depending on whether the property is to be sent to or outside theEU: titleContent.
Towards the EU
A temporary exit permit (TSA) must be requested. This can be done online or by mail.
Internet request
You must complete a TSA and specify a duration corresponding to the subject of the application (for example, the duration of the restore, the duration of the exposure). The return date must be indicated on the AST.
Online applications for the circulation of cultural goods
If no reply is received within 2 months, the SSA shall be considered granted.
Please note
your acknowledgement serves as evidence that you did the right thing.
By mail
You must complete a TSA and specify a duration corresponding to the subject of the application (for example, the duration of the restore, the duration of the exposure). The return date must be indicated on the AST.
Application for temporary exit from a national treasure
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 2 months, the SSA shall be considered granted.
Please note
your acknowledgement serves as evidence that you did the right thing.
Out of EU
Complete the following 3 steps:
- Authorisation to leave the territory (AST)
- Export licence
- Export Declaration
These 3 steps can be done online (online service) or by mail.
Internet request
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject of the request (for example, restore time, exposure time). The return date must be indicated on the AST.
Online applications for the circulation of cultural goods
If no reply is received within 2 months, the SSA shall be considered granted.
You must also apply for an export licence for this online service.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The work has to return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Finally, you must make an export declaration with the customs service to leave the EU territory, also in this online service.
Please note
your acknowledgements serve as proof that you have taken the necessary steps.
By mail
You must complete a Temporary Exit Authorisation (TSA) request for a duration corresponding to the subject matter of the request (for example, duration of restoration, expertise or exposure). The return date must be indicated on the AST.
Application for temporary exit from a national treasure
Your application must be sent to the Ministry responsible for culture by registered letter with acknowledgement of receipt.
Who shall I contact
Office for the Inventory of Cultural Property and the Movement of Cultural Property - Ministry of Culture
By mail
6 rue des Pyramides
75041 Paris Cedex 01
Phone
+33 1 40 15 73 00
By Fax:
+33 1 40 15 34 10
By Email
communication.dgpat@culture.gouv.fr
Online
http://www.culturecommunication.gouv.fr
If no reply is received within 2 months, the SSA shall be considered granted.
You must also apply for an export licence.
Application for an export licence for cultural property (outside the EU)
This request should be sent to the French customs office of your department, preferably by registered letter with notice of receipt.
If no response is received within 2 months, the licence is considered granted.
The licence is only usable once, for 1 year. Once it has expired, it must be renewed.
If you are the author of the work, the licence is not required. You can make a detailed inventory, on free paper in duplicate, dated and signed.
The inventory shall be presented to the customs office of exit which shall keep a copy of it.
The work has to return within 3 years.
In the event that the work is not re-imported, the customs office shall indicate this on the inventory.
Please note
your acknowledgements serve as proof that you have done the right thing.
The illegal sending of a national treasure can be punished with up to 2 years in prison €450 000 fine.
To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?
Quick and simple public service: you will be contacted over the phone by one of our experts.
Speak with an advisor on Place des Entreprises- Heritage Code: Articles L111-1 to L111-7Movement of cultural goods
- Heritage Code: Article L114-1Criminal provisions
- Heritage Code: Articles L121-1 to L121-4National treasures
- Heritage Code: items R111-1 to D11-25Terms
- General tax code: 150 VI to 150 VMTax on precious metals, jewellery, objects of art, collection and antiquity
- Circular of 10 December 2014 on the tax on precious metals, jewellery, objects of art, collection and antiquity (PDF - 1.6 MB)
- Circular of 3 July 2012 on the protection of cultural heritage (PDF - 2.2 MB)
- Council Regulation (EC) No 116/2009 of 18 December 2008 on the export of cultural goods
- Online applications for the circulation of cultural goods
Online service
- Application for temporary release of cultural property
Online service
- Application for an export licence for cultural property (in the EU)
Form
- Application for an export licence for cultural property (outside the EU)
Form
- Application for temporary exit from a national treasure
Form
- Tax on sales of precious metals, jewellery, art, collectibles and antiques
Form
- Statement of option for the general capital gains tax regime - Sales of precious metals, jewellery, objects of art, collection and antiquity
Form
- ArtService-Public.fr
- European Union countriesEuropean Commission
- Procedures for the export of cultural propertyMinistry of Culture and Communication
- Transport of works and objects of artMinistry of Finance