i am in thailand on a non immigration O visa... would it be possible for me to take some art back to the states for a friend to sell out of his business or do i need a work permit/company to do this?

also, as far as i can tell from the us customs site, there is no duty on importing artwork. is this correct?

what kind of paper work am I looking at to take a couple suitcases worth of art back with me to the States?

Well, the short answer is that you are not exporting per se. If you put artwork in your luggage and carry it, there is no export process, its just personal goods. No one cares what you carry in your luggage out of any country. Of course with the exception of course of dangerous goods such as explosives or firearms which are simply a transportation safety issue. There are a few other items that Thailand cares about such as buddhist artifacts and images, you should be aware of this because your art may or may not fall into that category. These items require a special permit.

The problem comes not in exporting but in importing. Countries control their imports very carefully. If you carry over $200 worth of goods or commercial products you have to declare them at US Customs. If you checked the Harmonized Tariff Guide and there are no duties, then you have nothing to worry about. There is a large list of prohibited items that every traveler should be aware of, animal products such as ivory or hides, prescription medicines without the prescription, etc etc but art is not one of them.

So the only paperwork is the declaration you fill out on the plane if you are over $200 (it might be $400 now, I forget).