Can we send a work of art abroad?
Verified 15 September 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Yes, this consignment is subject to certain conditions if the work is described as cultural property or national treasure.
Cultural property
One cultural property is an object of historical, artistic or archeological interest because of its value and sound seniority. The export of a work of art qualified as a cultural good is subject to authorization.
Types | Seniority | Value |
|---|---|---|
Paintings and paintings | 50 years | €300,000 |
Watercolors, gouaches and pastels | 50 years | €50,000 |
Drawings | 50 years | €30,000 |
Engravings, prints, silkscreen prints, lithographs, posters and postcards | 50 years | €20,000 |
Sculptures and copies obtained by the same process as the original | 50 years | €100,000 |
Photographs, films and negatives | 50 years | €25,000 |
Printed books and musical scores | 50 years | €50,000 |
Printed maps | 100 years | €25,000 |
Please note
A work of art below the thresholds (age and value) is not a cultural good: it can move freely.
The export of a cultural good is subject to authorization. The approach differs depending on whether the goods are sent to a member country of the EUEU or outside the EU.
FYI
exit permits issued by the ministry responsible for culture are not required where the work of art is exported by its author.
Sending to the EU
Specific steps must be taken where the purpose of temporary export is to restoration, expertise or the participation of the work in a exhibition.
General case
You need to get a export certificate. To do this, you must fill out the form Certificate Request Form (cerfa no. 02-0075). This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
The reply shall be notified to you by registered letter in four-month period. In the event of refusal, any new application for the same item may not be submitted before a period of 30 months.
Please note
For goods lawfully imported since under 50 in the national territory, the export license shall be granted automatically on request.
When issued, the certificate must be presented at any request of the customs service.
He attests on a permanent basis that the work of art is not a national treasure. It may therefore leave French territory permanently or temporarily without a time limit.
However, in the case of goods of under 100 years, the certificate shall be issued for a period of 20 years renewable.
FYI
obtaining the certificate is not not obligatory for the export of a cultural object present on French territory for less than 2 years.
Catering, expertise or exhibition
You need to get a temporary exit permit (AST). To do this, you must fill out the form application for authorization (cerfa no. 02-0083). This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
Please note
you will be notified of the response in the 1-month period, after verification of the guarantees of return of the property to French territory and, if the Minister so requests, after presentation of the property.
When issued, the Temporary Exit Authorization (AST) shall apply only to single exit of the territory.
She's valid for a period proportionate to the reason for the request (restoration, expertise, cultural exhibition). It shall state the destination(s) of the work of art and the date of its mandatory return.
You can perform a request for extension, at the latest 15 days before the expiry of the authorization.
This authorization must be presented at any request of the customs service.
FYI
obtaining authorization is not not obligatory for the export of a cultural object present on French territory for less than 2 years.
Shipment outside the EU
Specific steps must be taken where the purpose of temporary export is to restoration, expertise or the participation of the work in a exhibition.
General case
You need to get the following 2 permissions :
- Export certificate
- Export authorization outside the EU
Application for an export license
To get the export certificate, you must fill out the form of demand (cerfa no. 02-0075). This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
The reply shall be notified to you by registered letter in four-month period. In the event of refusal, a new application for the same item may not be submitted before a period of 30 months.
Please note
for goods legally imported since under 50 in the national territory, the export license shall be issued automatically on request.
When issued, the certificate must be presented on any application by the customs service.
He attests on a permanent basis that the work of art is not a national treasure. It may therefore leave French territory permanently or temporarily without a time limit.
However, in the case of goods of under 100 years, the certificate shall be issued for a period of 20 years renewable.
FYI
Obtaining the certificate is not not obligatory for the export of a cultural object present on French territory for less than 2 years.
Application for export authorization outside the EU
In addition, you must perform a 2e gait : application for authorization to export a cultural object outside european territory. The form (cerfa no 11033*03) must be sent in 3 copies to the Service des Musées de France, on site or by post with acknowledgement of receipt.
L'authorisationof export (also called export license) shall be issued on presentation of the export license. It shall be valid for 1 year and for a single use. It may be issued to authorize the export of several cultural assets of the same class and tariff classification.
Please note
Cultural goods imported temporarily from a third country (irrespective of the duration) shall not be not subject to the issue of a license upon re-export.
This license must be presented in support of the customs declaration. In France, all customs offices are competent to accept an export declaration for cultural goods accompanied by a license.
Catering, expertise or exhibition
You need to get 2 permissions :
- Temporary Exit Authorization (AST)
- Export authorization outside the EU
Request for Temporary Exit Authorization
You need to get a temporary exit permit (AST). To do this, you must fill out the form application for authorization (cerfa no. 02-0083). This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
Please note
you will be notified of the response in the 1-month period, after verification of the guarantees of return of the property to French territory and, if the Minister so requests, after presentation of the property.
When the temporary exit permit is issued, it shall apply to single exit of the territory.
She's valid for a period proportionate to the reason for the request (restoration, expertise, cultural exhibition).
The authorization shall state the destination(s) of the work of art and the date of its mandatory return.
You can perform a request for extension, at the latest 15 days before the expiry of the authorization.
FYI
obtaining authorization is not not obligatory for the export of a cultural object present on French territory for less than 2 years.
Application for export authorization outside the EU
In addition, you must perform a 2e gait : application for authorization to export a cultural object outside european territory. The form (cerfa n°11033*03) must be sent in 3 copies to the Musées de France department, on site or by post with acknowledgement of receipt.
L'export authorisation (also called export license) is issued on presentation of the temporary exit permit (AST). It shall be valid for 1 year and for a single use. It may be issued to authorize the export of several cultural assets of the same class and tariff classification.
This license must be presented in support of the customs declaration. In France, all customs offices are competent to accept an export declaration for cultural goods accompanied by a license.
Art sales outside the EU are subject to a flat-rate tax on precious objects. The tax amount is equal to 6% the transfer price or the customs value. To this tax must be added the contribution to the repayment of the social debt which amounts to 0.50%. The tax is borne by the exporter (you) or by the purchaser if it is subject to VAT.
Steps to be taken
You must make a declaration (form #2091-SD) in the 30-day period from the date of transfer. The fee shall be paid when the declaration is lodged.
General case
You must complete the following form:
Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques
Capital gains regime for individuals
You can opt for the ordinary rules governing the capital gains of individuals, by subscribing to printed document No 2092-SD. You must prove the date and the purchase price of the property or demonstrate that you have held the property for at least 22 years. In the latter case, the tax is not due.
You must submit the form to tax department preferably by registered letter with acknowledgement of receipt.
Who shall I contact
Exemption cases
However, you are exempt the payment of the tax and contribution if you are in one of the following situations:
- You are exporting your property temporarily
- You transfer your property for an amount less than or equal to €5,000
- You transfer your property to a museum bearing the label "Musée de France", to a public library or to a government archive service
- You are not domiciled for tax purposes in France
The permanent or temporary export of cultural property without authorization shall be punished by 2 years imprisonment and €450,000 of fine.
National Treasury
To be qualified as national treasure, the property must fulfill one of the following characteristics:
- Belong to public collections, including those of museums in France
- To be classified as a historical monument and a public archive
- Present a major interest for the national heritage from a historical, artistic, archeological point of view or knowledge of the French language and regional languages.
Example :
The first recordings made on 19e century on wax rolls, testifying to the ancient phonology of the languages spoken in our territory, or even some manuscripts of the modern era which are extremely valuable sources for linguists.
Apart from these three cases, the work can still be described as cultural property it meets the required age and value thresholds.
Please note
The work concerned may belong to a private owner (private individual, art gallery, etc.) or to a public institution. Its qualification in national treasure is done after examination and proposal by the National Treasures Consultative Commission of the Service des Musées de France.
The exit of a national treasure is exceptionally permitted in the following cases:
- Restore
- Expertise
- Participation in a cultural event
- Exhibition
- Deposit in a public collection
The exit of a national treasure outside the national territory is always temporary, with mandatory return.
The export of a national treasure is subject to authorization. The approach differs depending on whether the goods are sent to a member country of the EUEU or outside the EU.
Please note
The owner of a national treasure or his agent, who intends to move that property, shall so inform 2 months in advance the minister responsible for culture.
Sending to the EU
You need to get a temporary exit permit (AST). To do this, you must fill out the form application for authorization (Cerfa n°02-0076).
Application for temporary exit authorization from a national treasury
This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
Please note
You will be notified of the response in the 1-month period, after verification of the guarantees of return of the property to French territory and, if the Minister so requests, after presentation of the property.
The temporary exit permit shall specify the destination(s) of the national treasury and the date of its mandatory return.
You can perform a request for extension, at the latest 15 days before the expiry of the authorization.
This authorization must be presented at any request of the customs service.
Shipment outside the EU
You need to get the 2 permissions following:
- Temporary Exit Authorization (AST)
- Export authorization outside the EU
Request for Temporary Exit Authorization
You need to get a temporary exit permit (AST). To do this, you must fill out the form application for authorization (cerfa no. 02-0076). This form must be sent in 2 copies to the Service des Musées de France (SMF) on-site or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
Please note
you will be notified of the response in the 1-month period, after verification of the guarantees of return of the property to French territory and, if the Minister so requests, after presentation of the property.
Application for authorization to leave the EU
In addition, you must perform a 2è gait : application for authorization to export a cultural object outside european territory. The form (cerfa n°11033*03) must be sent in 3 copies to the Service des Musées de France, on the spot or by post with acknowledgement of receipt.
Who shall I contact
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
L'export authorisation (also called export license) is issued on presentation of the temporary exit permit (AST). It shall be valid for 1 year and for a single use. It may be issued to authorize the export of several cultural assets of the same class and tariff classification.
This license must be presented in support of the customs declaration. In France, all customs offices are competent to accept an export declaration for cultural goods accompanied by a license.
The permanent or temporary export of a national treasure without authorization shall be punished by 2 years imprisonment and €450,000 of fine.
Who can help me?
Find who can answer your questions in your region
- Department of Museums of France - Bureau de l'inventory des collections et de la circulation des biens culturelles
Address
6, rue des Pyramides
75001 Paris Cedex 01
Telephone
01 40 15 34 51
E-mail
exportation-biensculturels@culture.gouv.fr
- Customs Service Info
To obtain customs information concerning export, import, customs forms, transport and border crossing, exemptions...
By telephone
0 800 94 40 40
Open from Monday to Friday from 8:30am to 6pm
Toll-free number, local call price
Outside metropolis or from the foreigner, dial +33 1 72 40 78 50
By E-mail
Access to contact form
- Heritage Code: Articles L111-1 to L111-7Movement of cultural property and national treasures
- Heritage Code: Article L114-1Penal provisions
- Heritage Code: Articles R111-1 to D111-25Movement of cultural property and national treasures (regulatory part)
- General tax code: Articles 150 VI to 150 VMTax on works of art, collectors' items and antiques
- Council Regulation (EC) No 116/2009 of 18 December 2008 on the export of cultural goods
- Circular of 3 July 2012 on the protection of cultural heritage (PDF - 2.2 MB)
- Circular of 10 December 2014 on the tax on precious metals, jewelry, works of art, collectors' items and antiques (PDF - 1.6 MB)
- Application for an export certificate for a cultural good
Form
- Application for authorization to temporarily leave (AST) a cultural object
Form
- Application for temporary exit authorization from a national treasury
Form
- Application for an export license for a cultural object or national treasure (outside the EU)
Form
- Application for Extension - Temporary Release of Cultural Property
Form
- Request for extension - Temporary exit authorization from a national treasury
Form
- Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques
Form
- Declaration of option for the general system of taxation of capital gains - Sales of precious metals, jewelry, works of art, collectors' items and antiques
Form
- ArtService-Public.fr
- European Union countriesEuropean Commission
- Procedures for authorizing the export of cultural goodsMinistry of Culture and Communication
- Transport of works and works of artMinistry of Finance