Can we send a work of art abroad?

Verified 10 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Yes, the sending of a work abroad is permitted. On the other hand, that 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.

Tableau - Works of art classified as cultural property

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 in 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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'authorisation of 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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 out of theEU 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 report 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 Form No. 2091-SD :

Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques

Option for the capital gains regime for the disposal of movable property

You can opt for the ordinary law system of capital gains from the disposal of movable property, by subscribing to Form No 2092-SD. In this case, the tax is not due but the capital gain from the sale of the property is subject to income tax at the flat rate of 19%.

To qualify for this plan, 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.

Declaration of option for the general system of taxation of capital gains - Sales of precious metals, jewelry, works of art, collectors' items and antiques

You must submit the form to tax department, preferably by registered letter with acknowledgement of receipt.

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 fines for natural persons (individuals, individual entrepreneurs) and €2,250,000 fines for legal persons (businesses, associations).

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 in 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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 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 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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 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 fines for natural persons (individuals, individual entrepreneurs) and €2,250,000 fines for legal persons (businesses, associations).

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

    Collections Sub-Directorate - Office of Collections Inventory and Circulation of Cultural Property

    182 Saint-Honoré Street

    75033 PARIS Cedex 01

    Telephone

    01 40 15 34 51

    E-mail

    exportation-biensculturels@culture.gouv.fr

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