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Effective June 28, 2025, the European Union introduces stringent customs regulations governing the import of cultural goods — including art, antiquities, and historic artifacts — from outside the EU. These rules bring mandatory import permits and declarations, reshaping how multinational companies and cultural institutions handle cross-border transactions involving heritage items.
Overview of the New EU Customs Regulation
The new rules are mandated under EU Regulation 2019/880 and its implementing Regulation 2021/1079. They affect import procedures for cultural goods such as artworks, antiques over 250 years old, archaeological finds, and historically significant objects. The regulations aim to curb illicit trade, protect cultural heritage, and ensure provenance transparency.
Key Requirements and Affected Goods
- Import permits are now mandatory for cultural goods listed in Annex B of the EU Regulation, notably items over 250 years old like archaeological artifacts and disassembled monument parts.
- Importers’ declarations are required for high-value cultural goods (over €18,000 per piece), typically artworks and rare historic objects listed in Annex C.
- Goods illegally exported from their origin countries, such as items older than 100 years in Annex A (e.g., ancient furniture, archaeological finds), are strictly prohibited from EU import.
- Temporary imports for commercial art fairs require an importers’ declaration but no permit, provided the items are shown for sale and accompanied by appropriate documentation.
Procedural and Compliance Obligations
Importers must use the Import Cultural Goods (ICG) electronic system to submit permit applications, declarations, and relevant documentation — including photos, provenance evidence, and legal export authorizations. The ICG system integrates with customs procedures across all EU member states and aligns with the EU’s broader TRACES platform for monitoring sensitive goods.
Hungary’s Ministry of Construction and Transport’s Cultural Goods Department will issue permits and oversee compliance locally. Importers must certify legal export status from the country of origin, and customs authorities will verify permits during clearance.
Exemptions and Special Provisions
Certain imports are exempt from permits and declarations, including:
- Temporary imports for scientific, educational, conservation, or museum collaboration purposes.
- Official governmental imports for safekeeping or repatriation.
- Transit and re-export scenarios under strict conditions.
In conflict or disaster zones, member states must establish secure storage “shelters” for cultural goods, facilitating their protection under temporary customs regimes.
Impact on Multinational Companies and Tax Compliance
Companies involved in the import, sale, or management of cultural goods must review internal compliance processes urgently to avoid delays or legal penalties. Customs duties, VAT, and related taxes will be impacted by the classification and legality of cultural goods imports.
Proper documentation and early engagement with customs authorities, including registration with the ICG system, are essential steps. Firms should also monitor evolving regulations and collaborate with tax and legal advisors specializing in cross-border cultural trade.
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