EU Regulation 2019/880, which aims to prevent the illegal trade in cultural goods and to prohibit the import into the Union of cultural goods exported illegally from third countries, has finally been fully applicable since 28 June 2025.
The Regulation considers “import” of cultural goods:
- the release for free circulation and
- the placing under the special customs procedures of:
- storage (customs warehouses and free zones),
- specific use (comprising temporary admission and end-use)
- and inward processing
According to the Regulation, different provisions are applicable to cultural goods depending on the part of the Annex in which they are classified:
- Part A: general prohibition of import for those cultural goods listed and illicitly removed from the countries where they were created or discovered
- Part B: particularly endangered cultural goods which are namely, archaeological objects and parts of monuments that have been dismembered, which are more than 250 years of age, regardless of their value, are subject to import licences obtained prior to the import of the goods into the EU
- Part C: cultural goods considered less at risk than the previous category (rare collections and specimens, property relating to history, antiquities and objects of ethnological interest of an age above 200 years and of a customs value above 18,000 euros) are subject to importer statements (self-certification) prior to their import into the EU.
All cultural goods imported into the EU, regardless of their category, are subject to uniform controls for customs authorities to verify the documentation and inspect the goods to ensure that they have been legally exported from their country of origin.
Certain cultural goods intended for specific uses (educational, scientific or research-related) and returned goods are exempted from these documentary requirements.
Commission Implementing Regulation (EU) 2021/1079 lays down detailed rules for implementing the provisions of Regulation (EU) 2019/880 regarding:
- the exemptions from documentary requirements,
- the format, template, supporting documents and procedural rules,
- the submission, processing, storage and exchange of information between the authorities of the Member States.
ICG System
The electronic system for the import of cultural goods, the ICG system is hosted centrally by the EU Commission and has been successfully connected to the EU Single Window Environment for Customs (EU CSW-CERTEX). It is also accessible to all competent cultural authorities and customs authorities of the EU and operators.
The ICG system is accessible to users with an internet connection.
As of 28 June 2025, the use of this system has become mandatory for:
- submitting import license applications
- submitting importer statements
- sharing and storing information between national authorities
Document codes to be declared
The EU Commission has created specific documents, and it is important to take into account that if a document is declared for an incorrect customs procedure, the declaration will be rejected.
| Code | Description | Customs procedure |
|---|---|---|
| L049 | Import license for cultural goods issued in accordance with Article 4 of Regulation (EU) 2019/880 | 01, 07, 40, 42, 43, 51, 53 and 71 |
| L050 | Declaration of the importer of cultural goods (Article 5 of Regulation (EU) 2019/880 and Chapter IV of Regulation (EU) 2021/1079) | 01, 07, 40, 42, 43, 51, 53 and 71 |
| L065 | Declaration by the importer of cultural goods, submitted instead of a license, for cultural goods to which the temporary importation regime has been applied (Article 3(5) of Regulation (EU) 2019/880) | 53 |
| Y138 | Exemption from submitting the documents required for the import of cultural goods, as defined in Article 3.4.b) and c) of Regulation (EU) 2019/880 (temporary storage and import) | 01, 07, 40, 42, 43, 53 and 71 |
| Y185 | Goods declared under one of the customs procedures referred to in Article 2(3)(b) of Regulation (EU) 2019/880 before 28 June 2025 and exempt from the presentation of an import license or an importer's declaration | 01, 07, 40, 42, 43, 51, 53 and 71 |
| Y186 | Exemption from the requirement to submit an import license or a declaration by the importer, pursuant to Article 3(4)(a) of Regulation (EU) 2019/880 (returned goods) | 61.10 |
| Y199 | Goods not concerned by Regulation (EU) 2019/880 on import of cultural goods | 01, 07, 40, 42, 43, 51, 53 and 71 |
| Y235 | Cultural goods removed from the territory of the country where they were created or discovered in full respect of the law, as per Article 3(1) of Regulation (EU) 2019/880 | 01, 07, 40, 42, 43, 51, 53 and 71 |
Further information:
- 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
- EU DG TAXUD – Frequently Asked Questions on the import of cultural goods
- EU DG TAXUD – News announcement: Protecting Cultural Heritage: EU Regulation to combat illicit trade comes into effect
- Report from the Commission on 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