Works of cultural heritage connect us to our shared histories and allow us to access other civilisations, different times and ways of thinking. To this end, the art world and art market has always been international, with artworks and antiquities acting as cultural ambassadors across jurisdictions.
However, such freedom of movement of artworks and antiquities has been curtailed, as from 28 June 2025 the regulations for importing cultural goods into the EU changed. Although only applicable to the import of non-EU cultural goods, collectors and dealers need to be aware of these changes to ensure the peaceful enjoyment (and movement) of their treasures, as the Regulation is expected to greatly increase the burden of compliance for many individuals and businesses by widely impacting the flow of trade in the EU art market and, consequently, depriving the EU of opportunities to enjoy a rich and diverse cultural heritage. On the positive this will not affect the movement of cultural goods already within the EU.
The following sets out a summary of the provisions, their purpose, scope, and potential impact on the art market. For further questions, Mishcon de Reya's Art Law Team have experience in navigating the movement of goods across both the geographical and regulatory landscapes.
The Regulation
Regulation 2019/880 (the Regulation), supported by the Commission Implementing Regulation (EU) 2021/1079 (Implementing Regulation), came into effect this Saturday. From now onwards, cultural goods created or discovered outside the EU which are subsequently imported into the EU will require evidence to show that they were lawfully exported from their country of origin. A centralised electronic system will enable EU member states to exchange and collect information from online licence applications and statements.
Purpose
The aims of the Regulation are to combat the financing of terrorism; protect against illicit trade in cultural goods and against their loss or destruction; preserve humanity's cultural heritage; and prevent money laundering through the sale of stolen goods to buyers in the EU.
The Regulation is another example of increasing regulation within the art market and sits alongside the 5th Anti-Money Laundering Directive 2018 which enhanced due diligence checks, including by placing due diligence obligations on "art market participants" and "high value dealers". Additionally, as the Regulation will not apply to goods coming into the UK, there may be greater exposure to "tainted" goods if the borders are seen as more permeable that those of EU member states. For further guidance on anti-money laundering obligations and duties, please refer to this article.
Scope
While not applicable to the import of cultural goods into the UK, any cultural goods being transported into an EU member state will be subject to the Regulation at the point of import. This new approach to cultural heritage protection and regulations therefore puts the onus on importers to prove a negative – that the items were not exported illegally by proving (or, depending on the case, declaring) compliance with export controls.
The cultural goods caught by the Regulation are categorised by perceived risk, with different regulatory treatment per category, as detailed below. Category A goods are subject to a 'general prohibition' which has been in force since December 2020 and Category B and C risk groups from 28 June.
| Category |
Examples of cultural goods (not exhaustive) |
Requirements |
|
Category A
Items that have been illegally exported from their country of origin as determined by the laws of that country.
|
- Property of national importance
- Archaeological excavations
- Antiquities more than 100 years old
- Paintings, pictures and drawings produced entirely by hand
- Sculptures
- Engravings, prints, lithographs
- Rare books and manuscripts
- Collections such as stamps
- Sound, photographic and cinematographic archives
- Furniture more than 100 years old and old musical instruments
|
Such goods are prohibited from entering the EU. |
|
Category B
Items dating back more than 250 years regardless of their value.
|
- Archaeological excavations
- Elements of artistic or historical monuments or archaeological sites which have been dismembered
|
An import licence must be obtained before entry into the EU. |
|
Category C
Items older than 200 years with a minimum value of €18,000 per item.
|
- See examples in Category A
|
An import licence is not required but prior to entry the importer must submit an 'importer statement' which includes a declaration of legal export and description of the cultural goods for identification purposes. |
Exceptions
There are limited exceptions to the Regulation but there is an expectation amongst market players that such exceptions will be heavily relied upon.
The exceptions are as follows:
- The country where the cultural goods were created or discovered cannot be reliably determined; or
- The cultural goods were taken out of the county where they were created or discovered before 24 April 1972 (being the effective date of the 1970 UNESCO Convention).
In these instances, the importer can provide evidence that the object has been lawfully exported from the country where it has been located for a period of more than five years (for purposes other than temporary use, transit, re-export or transhipment).
Further, temporary admission of cultural goods (as defined under the EU regime on the Union Customs Code) for the purposes of exhibitions, restoration and education, for example, will not require an importer statement or licence under Article 3(4)(c) of the Regulation. However, if the goods that are given temporary access are subsequently sold and the buyer wishes to keep them in a relevant country, then a full import licence will be necessary, and it would be prudent to obtain one prior to the sale.
Temporary admission for the purposes of commercial art fairs under Article 3(5) and Article 5 of the Implementing Regulation requires the submission of an importer statement, instead of an import licence. Again, if the goods are to remain in the EU after the fair, then a licence would also become necessary.
Impact
Some owners of cultural goods may find it difficult to produce the evidence necessary as the Regulation will work retroactively. Retaining import and export licences has never been a mandatory obligation (even if this can affect transactions as well-advised buyers are likely to request them as part of their due diligence) and such importers may find that they do not have the requisite evidence of legal export – but neither is there evidence to the contrary – yet, they will be put to proof. Therefore, record-keeping for collectors and dealers will need to be far more stringent.
To the extent that it exists, and going forwards, all documentary evidence of the movement, ownership history and legal title of goods should be held for safekeeping, should any questions arise in the future. It remains to be seen how pragmatic the enforcement of customs procedures will be.
Each member state has discretion to determine the penalties for infringement of the Regulation. Importers could incur criminal liability for false declarations or providing incorrect information, which is a complex and very real risk to navigate when working with documents that, if available, are dated and not obtained first hand.
At Mishcon de Reya, we understand that collecting precious cultural pieces should be, foremost, a pleasure. The Art Law Team is available to advise on applicable rules and regulations so that you can engage with these cherished objects, free from risk. For any questions, please contact a member of the team.