UNITED KINGDOM
United Kingdom of Great Britain and Northern Ireland Export and Import Regulations
Export regulations
A European Union (EU) Export Licence is required for the export out of the EU of cultural goods valued at or above the limits specified below.
A UK Export Licence is required for the export out of the UK of cultural goods valued at or above the limits specified below, and for the export out of the EU of cultural goods valued at or above the UK limit but below the EU limit specified for that class of goods.
Incunabula:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence is needed for items of any value.
Manuscripts and documents more than 50 years old, including maps and musical scores, singly or collections:
A UK Export Licence is needed for items of any value.
An EU Export Licence is needed for items of any value.
Books which are more than 50 years old but less than 100 years old:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence may be required for items valued at or above £43,484 (there seems to be room for negotiation over the definition of books in this age group as cultural goods).
Books which are more than 100 years old:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence is required for items valued at or above £43,484.
Books which are a collection more than 100 years old:
A UK Export Licence may be needed for collections valued at or above £65,000 (there seems to be room for negotiation over the definition of "collection" where books are concerned).
An EU Export Licence is required for collections valued at or above £43,484.
Archives, and any elements thereof, of any kind, on any medium, which are more than 50 years old:
A UK Export Licence is needed for items of any value.
An EU Export Licence is needed for items of any value.
Printed maps more than 50 years old but less than 200 years old:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence is not needed for items of any value.
Printed maps more than 200 years old:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence is required for items valued at or above £13,045.
Original engravings, prints, serigraphs and lithographs, and their respective plates, and original posters, more than 50 years old:
A UK Export Licence is needed for items valued at or above £65,000.
An EU Export Licence is required for items valued at or above £13,045.
Photographs, films and negatives thereof, which are more than 50 years old:
A UK Export Licence is needed for items valued at or above £10,000.
An EU Export Licence is required for items valued at or above £13,045.
Architectural, scientific and engineering drawings produced by hand, more than 50 years old:
A UK Export Licence is needed for items of any value.
An EU Export Licence is required for items valued at or above £43,484.
Import Regulations
Books, and manuscripts, autograph letters, maps and prints bound in the form of books are free of duty.
All autograph letters, manuscripts (with the exception of music manuscripts), maps framed for decorative purposes, maps and prints not bound and presented in the form of books are subject to VAT.
The VAT regulations are explained at:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&columns=1&id=HMCE_CL_000102
There is a description of the UK requirements relating to cultural export licenses at:
http://www.artscouncil.org.uk/media/uploads/doc/Guidance_for_Exporters_Issue_1_2011_ACE_web_version-1a_.doc
April 2012