Article 9 of the Treaty of Rome, as amended by the 1992 Treaty on European Union (the Maastricht Treaty), declares that the European Community “shall be based upon a customs union which shall cover all trade in goods and which shall involve the prohibition between Member States of customs duties on imports and exports and of all charges having equivalent effect”.1 The principle was thereby established of the free movement of goods within the European Community. The Treaty does not define “goods” for the purposes of the Articles (9 to 37) which make up the Title dealing with “Free Movement of Goods”, but the European Court of Justice has held that “goods” means “products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions”. From this it is clear that works of art are included in the “goods” that are intended to circulate freely within the Community.