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Amendment :
If the work is under 50 years old and worth less than 200 euros , no fees . If you work from 200 to 1000 euros, payable 20%import duty and VAT ( and still sort of gathering of some sort, only 44 %) . But if the work costs more than 1000 euros , then apply a full rate of customs tariffs and VAT , while the total rate for the group of 97 ( art and antiques ) - zero . That is , in principle, even in modern works worth over 1000 euros , you pay only the VAT . More , I wrote a related topic , there has resulted a reference to the laws and explanatory letter .
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