Provenance just got a whole lot tighter - Incoming EU Regulation on Import of Cultural Goods – key issues and market impact
Introduction
An EU Regulation implementing a new EU wide database comes into effect on 28 June 2025 and is intended to establish that cultural goods of non-EU origin have been properly, and legally imported into the EU.
In its Regulation (2019/880) the EU prohibited the import of cultural goods into the EU where those cultural goods have been illegally exported from a non-EU country.
That Regulation provided that from 28 June 2025 a new EU-wide centralised electronic database will be implemented through which online licence applications will be managed for archaeological items more than 250 years old. Other goods will be able to be brought into the EU on the basis of an importer statement.
Summary of Regulation
The Regulation sets out the conditions for the introduction [1] of cultural goods into the EU.
“Cultural goods” is defined broadly and covers objects that were created or discovered in a third country (i.e. a country that is not an EU Member State at the time of import into the EU), which are of importance [2] for archaeology, prehistory, history, literature, art or science and which belong to the categories listed in the Annex.
There are three categories of cultural goods outlined in the Regulation:
Goods referred to in Part A of the Annex – it will be prohibited to import these which have been removed from a non-EU country in breach of the laws and regulations of that country. This is known as the ‘general prohibition rule’.
The import [3] of cultural goods into the EU of the items listed in Parts B (items which are from archaeological excavations and are more than 250 years old).
There are a number of related requirements outlined in the Regulation which must be complied with to obtain an import licence for the above cited goods and as follows:
An applicant will be required to provide evidence that the cultural good has been exported from the country of interest in accordance with its laws and regulations; or an applicant will have to provide evidence of such laws and regulations at the time the cultural good was taken out of its territory.
In particular:
a. The import licence application should include a signed declaration by which an applicant explicitly assumes responsibility for the veracity of all statements made in the application [4].
b. Where the relevant laws subject the export of cultural goods to the obligation to obtain a prior authorisation, an applicant shall upload (to the electronic system) copies of the relevant export certificates, or export licences issued by the competent public authority of the country, certifying that the export of the cultural good in question was duly authorised by them.
c. An application will require colour photographs of the good against a neutral background. [5]
d. A description of the cultural good. [6]
e. A list of supporting documents should also be included.
f. Details of address of the current holder and owner of the good should be referenced on the application form.
3. Cultural goods listed in Part C of the Annex [7] - will only be permitted if either an import licence or an importer statement are obtained. A list of examples can be found in footnote [8].
Import Licence
An import licence is required for:
(a) products of archaeological excavations (including regular and clandestine) or of archaeological discoveries on land or underwater; of an age above 250 years; and
(b) elements of artistic or historical monuments or archaeological sites which have been dismembered; of an age above 250 years.
An import licence will be issued by the EU Member State into which the cultural goods are imported. Importantly, a licence from one member state will be valid throughout the EU. An import licence template can be found at Annex II of the Regulation. [9]
To obtain a licence, one will be required to apply via the centralised database (the ICG system) and provide documents which demonstrate that the item has been lawfully exported from its (non-EU) country of origin. Supporting documents for an applicable may include (but are not limited to):
i. Copies of relevant export certificates or export licences issued by the competent public authority of the country of interest, certifying that the export of the cultural good in question was duly authorised by them;
ii. Photographs in colour of the object against a neutral background;
iii. Customs documentation providing evidence as to past movements of the cultural good;
iv. Sales invoices;
v. Insurance documents;
vi. Transport documents;
vii. Condition reports;
viii. Property titles, including notarised wills or handwritten testaments declared valid under the laws of the country where they were established;
ix. Declarations under oath of the exporter, the seller or other third party, which were made in a third country and in accordance with its laws, testifying as to the date on which the cultural good has left the third country where it was created or discovered, or other events supporting its licit provenance;
x. Expert appraisals;
xi. Publications of museums, exhibition catalogues; articles in related periodicals;
xii. Auction catalogues, advertisements and other promotional sales material; or
xiii. Photographic or cinematographic evidence. [10]
Alternatively, an application for an import licence can be accompanied by evidence that the cultural goods have been exported in line with the laws of the country where they have been based for an unbroken period of more than five years. This derogation is available in the following scenarios:
a. If the country where the cultural goods were created or discovered cannot be reliably determined; or
b. Where the cultural goods were taken out of their country of origin before 24 April 1972.
The competent authority (e.g. a customs authority) of the relevant member state will be required to request any missing or additional information from an applicant within 21 days of receipt of an application. At this stage, it is unclear what additional information may be required.
The competent authority has 90 days from the moment they receive sufficient information from the applicant to decide whether or not to grant a licence.
If the information provided with the application is not sufficient, the competent authority has 21 days from receipt of the application to request additional or missing information or documents. The applicant then has 40 days to provide the requested information. In such a scenario, the 90 day period does not start until the applicant provides the requested additional information. If the information is not provided after the 40 day period, then the application will be rejected as incomplete.
An import licence which has been granted may be used by another person or company if the cultural good changes ownership prior to encountering the EU customs regime in two scenarios:
a. If the cultural good was imported into the EU under a licence, exported from the EU and is now being re-imported to the EU. If the cultural good is then the same, the new owner may refer to the original licence when making their application; or
b. If a prospective importer in the EU applies for an import licence, obtains it and then a different person in the EU acquires ownership of the cultural good before the good is shipped. In this scenario, it is recommended that the subsequent owner applies in their own name for the import licence.
Importer Statement
Cultural goods listed in Part C of the Annex (details of those goods are referenced above) will require an importer statement to be brought into an EU member state [11].
The importer statement should consist of:
a. a declaration signed by the holder of the goods stating that the cultural goods have been exported from the country where they were created or discovered in accordance with the laws and regulations of that country at the time they were taken out of its territory; and
b. a standardised document describing the cultural goods in question in sufficient detail for them to be identified by the authorities and to perform risk analysis and targeted controls. [12]
The importer is required to draw up the statement in the ICG electronic system (therefore making it available to customs) prior to the import of the cultural good, together with the customs declaration.
Who does the law affect?
The import restrictions will affect anybody who imports into the EU, cultural objects which originate from outside the EU.
While the EU Regulation became law in June 2019, a centralised electronic database for the sharing of information between the relevant authorities of EU member states is required for the law to be fully effective. The deadline set by the EU for the implementation of this system is 28 June 2025.
The electronic database will be used to issue import licences for the affected items.
Who does the law not affect?
The import restrictions do not impact the import of objects which originate themselves in the EU. Importantly, if an artwork or sculpture which originally is from the EU, has previously left the EU and is now being brought back into the EU, there is no impact on those activities.
An import licence is not required where cultural goods are temporarily admitted to be offered for sale in a commercial art fair. However, an importer statement is required.
Any object imported in the EU temporarily for educational, scientific, conservation, restoration, exhibition, digitisation, performing arts or research purposes by a museum, academic or similar institution does not need an import licence or importer statement. However, the relevant institution should be registered in the ICG system to benefit from this exemption.
Importantly, ceramic wares which are not of an antique or archaeological nature are not affected by the Regulation.
Market view
Unsurprisingly the Regulation has begun to make its presence and potential effects known within the market.
Oliver Shuttleworth of Oliver Shuttleworth Fine Art Limited, a fine art consultant and broker comments as follows:
“It is never easy to contemplate the idea of yet further regulation in the art market, and there are many unknowns in this legislation. Galleries and auction houses throughout the EU affected by this legislation will understandably be frustrated and concerned. The idea of an import licence, in addition to an export licence is extraordinary. Reporting from the coalface I am testament to the task of garnering an export licence/French Passport that can take up to four months to be issued. The EU has such a vast abundance of world-class art dealerships, and by the introduction of such legislation, they seem to be shooting themselves in the foot. There is no question that this legislation is good news for London, and should encourage an unfair advantage for antiquities dealers here. Art fairs may benefit too as less paperwork means lower shipping costs and fewer hurdles to overcome with, for example logistics.
“The general feeling is that this regulation will make selling works of art over 250 years old such a tricky field to navigate that it will ostracize potential dealers from setting up businesses. The shockwave that has rumbled through the art world since the AML and ARR legislations were imposed is not hard to spot in the empty galleries around central London. With legislation such as this, the proverbial baby will likely be thrown out with the bathwater. Many may hold the understandable view that this is a laudable legislation to prevent future ‘Elgin Marbles’ or ‘Benin Bronzes’ issues. My answer would be that commercial interest in such items are hugely undervalued by legislators in presuming that artistic interest is synonymous with the work itself and not its market. This is a blunt argument, I appreciate, but without a decent commercial platform so much great work throughout the centuries would not have its importance today.
“The issues surrounding the policing of this legislation are countless and problematic. Countries from which much of the relevant works of art are sourced have deeply problematic divisions and constantly-shifting borders. The cultural goldmines of Iraq, Syria, much of the Sahel (indeed, vast parts of sub-Saharan Africa) have a number of well documented issues. The advent of an import licence would be workable in some countries, more than others.”
Practical steps to take now
If you are an individual or business who owns, acquires or deals in “non-European” cultural goods outside of the EU, and are importing or may need to import into the EU bloc (or take receipt of those imports) then the following practical steps are worth considering.
If you currently own an item which is more than 250 years old and worth more than EUR 18,000 then you should start considering now how you can demonstrate how such items were legally exported from their country of origin.
Collate any proofs of legal export. If you own a cultural good, then the seller of the item (or previous owners) should be able to provide you with some documentation. If they are unable to do so, then it may be advisable to request an explanation as to why this is the case, or consider commissioning a provenance researcher.
Sales invoices, insurance documents, condition reports, expert appraisals, auction catalogue, exhibition catalogues and other photographic evidence are all types of documents which could support an application for an import licence. Taking steps to collate these documents would be prudent.
Consider taking legal advice. There are free publicly available sources of information [13], but more detailed knowledge of export laws may be required.
The rate of import may impact into which EU Country a good is imported. Rates vary and so do your research.
The Commission has published a FAQ document regarding the EU Regulation which can be accessed at this link: Questions & Answers on the EU legislation
Rosenblatt Law has a wealth of experience in advising clients in the arts and cultural assets sector. For enquiries, please contact Dispute Resolution Partner Elizabeth Weeks or Dispute Resolution Associate George Kestel.
Oliver Shuttleworth is an art consultant and broker with over 25 years’ experience in the art world. Oliver helps to steer clients through the pitfalls of buying and selling works of art to ensure that the process is as enjoyable and free of concern as possible.
Oliver Shuttleworth Fine Art Ltd
Suite 183, 8 Shepherd Market
Mayfair, London W1J 7JY
+44 (0) 7786 131 648
[1] Introduction means the physical entry, by any means, of a cultural good into the EU customs territory. Importantly the term introduction covers goods which are in transit through the territory of the EU.
[2] The laws and regulations of the third country determine whether a cultural good is ‘of importance’ to them.
[3] Import means the release of cultural goods for free circulation or the placing of cultural goods under the specific customs procedures of storage, specific use and inward processing.
[4] The application should also state that the applicant has exercised all due diligence to ensure that the cultural good they intend to import has been exported legally from the country of interest.
[5] The colour photographs should follow the specifications set in Annex II of the Regulation. Those specifications require (by way of example) photographs to be taken from the front, right, left and front of the object (among other angles).
[6] This should include information in relation to the type of good, materials used, date, maker, origin and customs value (among other details) are required to be included in the application.
[7] All of which are required to be more than 200 years old and are valued at more than EUR 18,000 per item.
[8] a. rare collections and specimens of fauna, flora, minerals and anatomy, and objects of palaeontological interest;
b. property relating to history, including the history of science and technology and military and social history, to the life of national leaders, thinkers, scientists and artists and to events of national importance;
c. antiquities, such as inscriptions, coins and engraved seals;
d. objects of ethnological interest; and
e. objects of artistic interest.
[9] Implementing regulation - 2021/1079 - EN - EUR-Lex (europa.eu)
[10] The evidence should support the legality of export of the cultural good from the country of interest, or allows the determination as to when it was located there, or when it exited its territory.
[11] These cultural goods are (for example) sculptures, coins, artwork which are over 200 years old and are valued at EUR 18,000 or above.
[12] The same two derogations which apply to an importer licence are also applicable to an importer statement.
[13] Such as the UNESCO Database of National Cultural Heritage Laws.