Urban Art Association

Hi Gard,
If it is a work that is definitely imported into France:

You are an individual, an auction house or gallery:

For works and art, collectors' items and antiques, imports are taxed at a reduced VAT rate (5.5%) and exempt from customs duties.
The importer pays so when the "for consumption statement" VAT at 5.5% on the CIF value (Cost: work's value; Insurance: insurance; freight: transport costs)
For other objects: new objects and used goods (that is to say, the objects that are less than 100 years old and do not have the original work of art or nature subject of "collection") are subject to customs duties and VAT at the standard rate (20%) on the CIF value.
What is an original work of art (customs concept)?
> Paintings, drawings and pastels:
When they are executed entirely by hand by the artist.
> Engravings, prints and lithographs:
Ancient or modern, they must be drawn directly from a board made entirely by hand by the artist. There is no concept of issue number but it must, however, be limited.
> Sculpture and statuary:
When they are executed entirely by the hand of the artist and whatever material (clay, metal, wood, stone ...). For fonts (eg bronze) for the works to be considered original number of edition is limited to 12 (8 numbered 1/8, 2/8, etc ... and 4 artist's proofs).
> Photos:
Any format or medium, a photograph is original when it combines being signed by the artist or authenticated by him or his assigns, and it is numbered within the limit of 30 copies (example: 2 / 30).
> Ceramics:
When the copy is unique and fully executed in the artist's hand and signed by him.

What is a collector's item (Customs concept)?
These are objects of any kind without mandatory length of service other than original works of art and whose interest may be on different levels:
Zoological, botanical, mineralogical, historical, ethnographic, archaeological, numismatic ...
Certain criteria of these objects were specified by a decision of the European Court of Justice in 1997:
- Rarity,
- Are not used for their original purpose,
- Are the subject of special transactions outside the normal trade,
- Have a high value,
- Illustrate a period marking a significant step in human evolution.

What is an object of antiquity (customs concept)?
It is an object to more than 100 years old and has not the original artwork of character or collectible.

The technique to avoid these taxes is to declare the shipment as a gift.
hoping that my translation is correct and that this can help you

Thank you Extra Ball