Customs procedures &
Imports taxes

PERMANENT IMPORT

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).
– For other objects: new objects and used goods (objects which are less than 100 years old and which are not an original work of art or a “collector’s” item are subject to a normal VAT rate (20%) on the CIF value).

WHAT IS AN ORIGINAL WORK OF ART ? (CUSTOMS CONCEPT)

Pictures, paintings and drawings :
When they are executed entirely by the artist’s hand.
Original engravings, prints and lithographs :
Old or modern, the artist must take them directly from a board made entirely by hand. There is no concept of issue number, however it should be limited.
Sculptures and statuary art :
When they are fully executed by the hand of the artist, whatever the material (clay, metal, wood, stone…). For a cast (e.g. bronze) the work is considered original if the number of prints is limited to 12 (8 numbered 1/8, 2/8, etc. and 4 artist proofs).
Photographs :
In any format or medium, a photograph is original when it is signed by the artist or authenticated by him or his beneficiaries, and is numbered by the 30 copies (example: 2 /30).
Ceramic :
When it is unique and executed completely by the artist’s hand.

WHAT IS A COLLECTOR’S OBJECT ? (CUSTOMS CONCEPT)

These are objects of any kind, without a mandatory criterion other than being an original work of art and whose interest may be on different planes :
Zoological, botanical, mineralogical, historical, ethnographic, archaeological, numismatic…

Certain criteria of these objects have been clarified by the judgment of the European Court of Justice in 1997 :

– Rare object,
– Are not used for their original purpose,
– Are the subject of special transactions outside normal trade,
– Have a high value,
– Illustrate a period which marks a significant step in human evolution.

WHAT IS AN ANTIQUE OBJECT? (CUSTOMS CONCEPT)

It is an object older than 100 years old, which is not an original work of art or object of collection.

TEMPORARY IMPORT

A WORK OF ART THAT IS IMPORTED TEMPORARILY INTO FRANCE :

With temporary importation (or Temporary Admission) a work of art can enter French territory free of applicable import duties and taxes.

A WORK OF ART CAN BE IMPORTED TEMPORARILY INTO FRANCE FOR AN EXHIBITION, RESTORATION OR POSSIBLE SALE :

– The importer must make a Temporary Admission request and should guarantee the amount of duties and taxes (VAT) payable on import.
– Temporary admission is granted for a period of 6 months, which is renewable up to two years from its registration with customs.
– Works of art in temporary importation must always be located at the address stated in the application for Temporary Admission. Any movement outside this location must receive prior authorization from customs.
– A work of art with temporary admission in France must adjust its status by being re-exported or permanently imported.

YOU ARE A PRIVATE INDIVIDUAL :

In any case a work of art cannot be admitted temporarily to France in the name of a private individual.

YOU ARE A PUBLIC AUCTION :

The temporary admissions procedure in France may be granted to auction houses for auction.
The benefit of temporary admissions free of tax duties must be guaranteed.
There are three options to guarantee this :

1 – Bank security bond: The bank of the auction house provides a security bond.
2 – Deposit: The amount of duties and taxes paid at customs. This amount will be deducted from the duties and taxes actually paid if the work is sold. It is refundable if the work is not sold.
3 – Security waiver: Auction houses may be exempt from security if they form part of the SYMEV or the chamber of auctioneers, asking through their customs and forwarding a deposit exemption from customs.

YOU ARE A GALLERY :

You can be exempted from security if you belong to the Comité des Galeries d’Art (CGA) or the Syndicat National des Antiquaires (SNA).

IF THE EXHIBITION OR RESTORATION OF THE OBJECT IS FINISHED, OR THE OBJECT HASN’T BEEN SOLD :

it is exported in total exemption of taxes (VAT) and customs duties.

IF THE SALE HAS TAKEN PLACE :

– In the case where an object is sold to a non-European resident, the object is re-exported with total exemption of all taxes (VAT) and customs duties (See heading: Customs procedures and taxation for export, Sect I, 2§).
– In the case that an object is sold to a French or European resident, it is thus imported permanently after the payment of 5.5% or 20% VAT and customs duties according to the nature of the object in question (see this heading: Sect I, above).