Art Collectors Beware – Changes to Importing Cultural Property into the EU in 2025

The collecting areas caught by the regulations include Chinese art, Japanese art, Indian art, Islamic art, fossils found outside the EU, tribal art, Russian icons, Egyptian art and pre-Columbian art.

Objects "originally made or found in the EU" are not affected by the new rules.

The regulations set out two categories of cultural goods:

• a category B of "high-risk" goods (for example products of archaeological excavations) if they are more than 250 years old, irrespective of value. In this case, the importer must obtain an import licence prior to importing those goods into the EU.
• a category C of "lower risk" goods (for example paintings, prints, sculptures, coins, and rare manuscripts) if they are more than 200 years old and have a value of €18,000 or more. In that case, prior to importing the goods, the importer must submit an importer statement on a new centralised electronic system accessible to Customs authorities in the EU Member States.

Following Brexit, these regulations do not apply in England, Wales and Scotland which the EU now treats as third countries.  This means that cultural property created or found in Great Britain will be subject to the new EU rules, for example, paintings by British old masters and English silver.

The regulations are controversial because in order to apply for an import license or to file an importer statement, the importer must have evidence to show that the object was lawfully exported from its country of origin.  The country of origin is the country where the object was first created or discovered.  For many objects, that evidence will be hard to find.  First, you must establish the country where the object was first created or discovered.  Secondly, you must know when it was removed from that country.  Thirdly, you must establish whether an export license was required to export the object from the country at that time.  Fourthly, you must adduce evidence of lawful export or that no export licence was required. 

If an export license was required to export the object from its country of origin, and the export license is not available (it will almost certainly not be available and seeking a duplicate from the competent authority in the country of origin will generally not be possible), the EU competent authority will accept other evidence of lawful export, for example a Customs declaration referring to a license, an affidavit from the vendor or exporter, written correspondence, auction catalogues. 

There are two exceptions to the obligation to show lawful export from the country of origin (or the absence of any export control at the date of export from the country of origin): (1) the country where the object was created or discovered cannot be reliably determined, or (2) the object was removed from the country where it was created or discovered before 24 April 1972.  In those two situations, EU importation will be allowed if the importer can show that the object was lawfully exported from the last country in which it has been for more than five years (for purposes other than temporary use, transit, re-export, or transhipment).

Special rules apply to museum shows and the display of objects at art fairs.

The regulations assume detailed knowledge of the national export laws of source countries. Whilst there are free databases such as the UNESCO Database of National Cultural Heritage Laws which contain lists of national cultural property laws, these are not always translated into English and the onus is on the reader to interpret them. Collectors should determine which countries are relevant to their collections and consider taking legal advice in those countries.

The new import controls apply in addition to the existing obligation to declare cultural property to EU Customs and to pay import VAT in the EU country where the property is being imported.

If you have any questions or would like more information, Fieldfisher Art Law Group would be happy to assist.