take out a piece of art in France outside the EU is quite simple. According to the official rules of French customs without special permits can take pictures no older than 50 years, costing no more than € 150 thousand, and watercolors, gouaches, pastels - no more than € 30 thousand, depending on the age and rates for export may require a special permit -- "license for permanent export" from the Ministry of Culture of France. Details of the age and price restrictions, for reading in French, there is a table on the website of the French Customs. This table explains a lot - for example, why suddenly finding fault with the customs, though, except for my grandmother's personal archive, you do not luck. It turns out that any file cost from € 300 requires a license for export.
Fortunately, in this Code is easing. For the French the decisive role played by all the same value, but not age, but because if you pick, for example, a picture of the 1920's, the price does not exceed € 150 thousand, you do not need a special permit. It will take only a document proving the price of the product. Finally, if the product is worth more than € 5 thousand, customs with you take a fee of 5%of the value of a valuable commodity.
Much depends on whether you purchase something at an auction in the gallery or a private individual, because the auction house and gallery can take on virtually all paperwork. A private entrepreneur, perhaps, on the contrary, unwilling or unable to provide official documents. And without them, you not only can not take anything, but can not draw the proverbial check tax free, which is applicable and the art.
If you bought the work from a private individual, an assessment can be made by Commissioner-appraiser, alias commissaire-priseur. The title of the post may be the definition of judiciaire, it means that he deals not only commercial but also the legal assessment. In the case of claims commissioner, appraiser legally responsible for them to put on the document and assess the author's name for 30 years. You can turn to an insurance agent, although it can turn against you, because these experts tend to overestimate the work.
The most difficult procedure is facing you when the subject and the time of its creation, and value does not fit within the limits set by the Customs. For example, to remove the product of the XVIII century, whose value is equal to or greater than € 150 thousand, will have to write a letter to the Ministry of Culture. Most likely, the decision will be in your favor, because the French are rather welcome the spread of its culture abroad (including, of course, if you do not try to remove items of national heritage, for example, only in France, personal service of Louis XVI). By the way, if the purchase was made at the auction, the auction house he can not obtain a license for export.
Source
http://www.openspace.ru/art_times/co.../details/1983/