National treasure of France

A national treasure of France is a cultural good of major importance to the heritage of France from the point of view of art, history, or archaeology. It is officially designated as such when a particular good has been the subject of a refusal of an export certificate, which temporarily prevents its exit from the territory of France. Once authorities confer national treasure status on an object, they have 30 months (during which the object may not leave France) to raise the funds for its purchase. If France acquires a declared treasure, this entitles its seller to exercise a 90% tax reduction. Of the 266 items declared a national treasure in the first 30 years of the program, nearly 75% had been successfully acquired by France.