New EU regulations for importing cultural property into the EU – what art collectors need to know
From 28 June 2025, regulations for importing cultural property into the EU are changing. The new regulations will apply to cultural goods being imported into the EU that were originally created or found outside the EU.
The regulations set out three categories of “cultural goods”:
Category A
- Cultural goods (set out in Part A of the Annex to the Regulation) that were unlawfully exported from the location that they were originally created or found.
- These goods are prohibited from being imported into the EU.
Category B
- Cultural goods (set out in Part B of the Annex to the Regulation) that are more than 250 years old (with any value).
- These goods include objects from archaeological excavations, statues, and icons.
- An import licence will be necessary to import these goods into the EU.
Category C
- Cultural goods (set out in Part C of the Annex to the Regulation) that are more than 200 years old with a value of €18,000 or more.
- These goods include paintings, prints, sculptures, coins, manuscripts, and books.
- An import statement must be submitted on a new centralised electronic system accessible by customs authorities in EU Member States.
To obtain a licence or to submit an import statement, the importer will need to evidence that the goods were lawfully exported from their country of origin (or provide evidence of the absence of such laws at the time of export). Examples of evidence include an export licence, a customs declaration, an affidavit from the vendor/exporter, auction catalogues, etc.).
This requires a high degree of due diligence as the importer will need to be able to establish where and when an object was first created or found and also evidence that it was exported lawfully from its country of origin.
Exceptions
Category B and C cultural goods will be allowed to be imported into the EU without proof of lawful export if:
- the country where the object was created or found cannot be reliably determined; or
- the object was removed from the country where it was created or found before 24 April 1972.
These exceptions will only apply if the importer can evidence that the object was lawfully exported from the last country it was in (for a period of more than five years). The importer will still need to obtain a licence or provide an import statement.
Key points for UK art collectors, dealers, and museums
| Do the new regulations apply? | |||
| To an EU Member State | To England, Wales, and Scotland | To Northern Ireland | |
| Importing Category B or C “cultural goods” originally created or found inside the EU | × | × | × |
| Importing Category B or C “cultural goods” originally created or found outside the EU | ✓ | × | ✓ |
- Cultural goods originally “created or discovered in the customs territory of the Union” are not affected by the new rules.
- Following Brexit, the new EU regulations do not apply to those importing goods into England, Wales and Scotland. Northern Ireland, however, does remain part of the EU customs union.
- Special rules apply to exhibitions and the temporary display of objects at art fairs.
- The existing obligation to declare cultural property to EU customs and pay the relevant import duties will continue to apply in addition to the new regulations.
- While art collectors will be well versed in the importance of provenance and due diligence, records and documentary evidence of lawful export will be a crucial consideration when purchasing cultural goods, especially if export to the EU is likely.
- By 28 June 2025, Member States will notify the Commission of the penalties applicable to the introduction of cultural goods in breach of the regulations.
Implications for the art market
The introduction of the new regulations is “for the purpose of safeguarding humanity’s cultural heritage and preventing the illicit trade in cultural goods”.
However, the new regulations have been met with backlash, with critics arguing that:
- cultural goods will not always have sufficient paperwork to evidence lawful export from their country of origin;
- the burden of proof is too high, and even when the requisite paperwork is available, the process for obtaining a licence or submitting a statement may discourage the import of these goods into the EU; and
- there will be negative repercussions on the European art market.
There will be both winners and losers as a result of these changes, but the UK art market could stand to benefit; particularly if the UK becomes a more attractive destination for art collectors and dealers who wish to avoid the complexities and challenges associated with the new EU regulations.
There will be both winners and losers as a result of these changes, but the UK art market could stand to benefit; particularly if the UK becomes a more attractive destination for art collectors and dealers who wish to avoid the complexities and challenges associated with the new EU regulations.
