Introduction
Regulation (EU) 2019/880 of the European Parliament and of the Council of 17 April 2019 on the introduction and the import of cultural goods (the Regulation) seeks to protect cultural heritage and prevent money laundering and terrorism financing by regulating the import into the EU of cultural goods exported from their country of origin. The Regulation became fully applicable on 28 June 2025 and, as a result, has significantly increased the administrative burden on those looking to move artworks into (or through) the EU.
Anyone importing artworks or cultural goods into the EU must provide documents showing that an object was legally removed from its country of origin. However, many in the market have voiced concerns about compliance with the new rules, which require significant documentation to be produced in order to obtain an import licence or importer statement for virtually all objects which meet certain value and age thresholds. In a market that is suffering from falling demand (the antiques trade fell 11% in 2024 according to UBS and Art Basel's Art Market Report), the new requirements, which could add up to five months to cross-border art transactions, are casting a long shadow over stakeholder activities.
Scope
The scope of cultural goods caught by the Regulation is broad - it includes artworks as well as archaeological and ethnographic objects, and antiquities. The Regulation applies to three categories of cultural goods:
- 'Category A' items encompass any art or cultural objects that have been illegally exported from their country of origin. Under the Regulation, there is a general prohibition on importing any Category A objects into the EU.
- 'Category B' items are archaeological objects over 250 years old, irrespective of value. These will require an import licence to be imported into the EU, as these are high-risk items seen as being at a greater risk of looting and trafficking.
- 'Category C' covers items that are over 200 years old, and valued at (including taxes, shipping and auction fees) €18,000 or more. This includes any cultural property, for example, paintings, statues and engravings, items of historic flora and fauna, antiquities such as coins and seals, and ethnographic objects. Those importing Category C items are required to obtain an importer statement, as these are seen as low-risk goods.
Although the Regulation does not apply to England, Wales, or Scotland (because they are treated as third countries post-Brexit), any cultural property found in these countries and imported into the EU will be subject to the rules, eg, a British Old Master painting may require an importer statement if it comes within the scope of the Regulation.
The European Commission Questions & Answers on the Regulation confirm that objects staying temporarily in the EU, eg, in a freeport, are caught under the new rules, while Category B or Category C objects that are entering the EU temporarily, eg, as an exhibit in an art fair, will require an importer statement only. If an object is then sold to a European buyer, the normal requirements for each category (above) will then apply.
Process for obtaining an import licence/importer statement
As set out above, the importation of Category A objects into the EU is prohibited.
Caution should be exercised when applying to import items from Categories B or C. In both cases, the application process is complex. Classifications of objects can be ambiguous, eg, coins might be classified as either Category B (products of archaeological excavations or discoveries) or as antiquities under Category C (inscriptions, coins and engraved seals). To determine the correct category for a coin, an importer must understand both its characteristics and its provenance. For instance, Category C coins, according to the European Commission’s Questions & Answers, are specifically small, mass-produced items such as Egyptian scarab seals. To make that assessment, an importer must either be a highly trained professional or have papers referring to the coin's provenance.
Category B objects require an import licence, which may be obtained by applying to the country to which the object is to be imported. The licence requires an extensive checklist of evidence, including provenance documentation and a copy of the licence from the last place of import of an object. Article 4(7) dictates that where evidence of the lawful export has not been provided, or where there are reasonable grounds to believe the object was removed unlawfully from its country of origin, the application will be rejected.
Category C objects require a statement of import to be submitted at the relevant customs authority at the time of import. According to the European Commission Questions & Answers, the statement should include a declaration from the importer regarding legal export of the object and a detailed description of the object. However, the importer should still obtain evidence of provenance and lawful export. While an importer of a Category C object will not be required to upload those documents in advance, they may need to produce them at customs.
The EU’s Import of Cultural Goods e-Licencing System is the central electronic platform for import licence and import statement applications. The application process includes inputting information about the object, including its 'country of interest' (either its origin country or, if meeting one of the exceptions below, the last place it was legally and continuously located for over five years), information on the object’s dimensions and details, as well as a photograph of it.
Exceptions and the importance of record keeping
There are two important exceptions where an importer can still import cultural goods into the EU even if they do not have documents proving the legal export. In these circumstances, the proposed importer must demonstrate that either:
- the object's country of origin is indeterminable
- the object was exported from its country of origin before 14 April 1972.
If either case applies, the applicant can obtain a licence or statement provided they can substantiate that: (a) the object remained in a third country for an uninterrupted period of five years before the proposed import, and (b) the object was lawfully exported from that third country. For instance, an importer statement may be signed and an object brought legally into the EU if, eg, the proposed importer of a Chinese porcelain dish currently located in the UK can demonstrate that:
- the object originated from China
- it was removed from China prior to 14 April 1972
- it has remained in the UK for more than five years
- it was legally exported from the UK.
Therefore, those who anticipate importing objects into the EU, and who do not hold a certificate of legal export from an object's country of origin, should keep careful records of any movements and activities of their objects.
The European Commission Questions & Answers lists documents that are acceptable to demonstrate an object's provenance, including:
- Customs documentation evidencing past movements of the item or transport documentation.
- Logistics and sales documents such as invoices, insurance documents and condition reports or expert appraisals.
- Property titles, including notarised wills or testaments.
- Declarations under oath of the exporter, the seller or other third party to testify to the date on which the object has left the third country or other legal movement of the item.
- Museum publications, exhibition catalogues, periodicals or other auction or sales catalogues establishing location or origin.
- Photographical or video evidence that substantiates the applicant's provenance statement.
It is, however, at the discretion of the authorities in the object's proposed country of destination within the EU to decide if an applicant's evidence of legal export is sufficient.
The Regulation therefore places a significant burden on importers, especially since many items will have been removed from their country of origin decades ago, possibly without proper (or, indeed, any) documentation, and may have changed hands several times. In these cases, the importer has a significant job to do, going back through the object's history to find a time where the object was last in one country for an uninterrupted period of five years, and provide evidence of this.
Most importantly, the legal burden for compliance falls on the importer making the application to submit the provenance documentation in line with the Regulation. If it later turns out that the object was looted, the importer can be held liable. It is worth noting that applications are subject to post-import audits once the object enters the EU.
Conclusion
The implementation of the Regulation has been met with widespread criticism from the art industry, which views it as overly complex, unrealistic and disproportionately burdensome.
From a practical perspective, the art market will need to adapt to the new realities imposed by the Regulation but with minimal official guidance (which appears to leave room for interpretation) that is a challenging prospect. From an economic perspective, there has been much speculation as to how the Regulation will impact London as an international art market centre. Concerns also exist that the Regulation will devastate the legitimate art and antique markets, leading to reduced economic activity and job losses within the EU.
"Necessity is the mother of invention" (according to the proverb) and it will be interesting to see how art market participants navigate compliance with the Regulation. The approaching art fair season may provide a microcosmic litmus test.
