In France
If you wish to export certain types of goods exceeding 20,000 FRF in value outside of the European Union, you must pay a 4.5% duty. There are, however, several solutions for exemption. If your tax domicile is in France, you can opt to pay the duty as income tax. You will be exempt from the export tax upon presentation of a 2092 ter certificate stamped by the taxation services. If your tax domicile is not in France, you will have to justify that you have:

• acquired goods on a regular basis with regard to the tax
• inherited goods explicitly designated in the inheritance
• imported goods previously.

You must also be in possession of these goods for at least six months prior to the transfer of your principal residence.

If you don't fall under one of these categories, you must pay duty in cash or by certified bank check on the following goods:

• Jewelry made of precious metals, gold and silversmithing and other works of precious metals
• wristwatches, pocket watches and the like, watchbands and parts made of precious metals
• oriental or cultured pearls, gemstones, synthetic or artificial stones
• costume jewelry
• carpets and tapestries
• works of art, collector's items or antiques

In the UK
Residents must make an export declaration for all merchandise exported to a non-member country of the European Union. Note: there is no problem if the works pass through another country before entering Switzerland. According to European Union regulations, the export declaration must be made in the exporter's country of residence. British residents must make their declaration in the UK, even if the works pass through France, for example, before arriving to Switzerland.

The VAT is not applicable when the exporter is the owner of the goods and s/he provides proof of export to British customs. This proof consists of a document validated by Swiss customs and transportation receipts (plane, boat, rail, etc.). You can obtain all the necessary details from the customs services.