Editorial Team, – [2025] 178 taxmann.com 522 (Article)
Global IDT Insights provides a weekly snippet of tax news specifically related to Indirect Taxes from around the globe.
1. EU Introduces Import Licensing, Documentation, and Control Measures for Cultural Goods
The European Union has introduced new import requirements for cultural goods through the application of Regulation (EU) 2019/880. The measure is designed to address the risks of illicit trade in cultural property and to ensure that only goods legally exported from third countries can be imported into the Union.
(i) Scope of the Regulation
The obligations vary depending on the classification of cultural goods in the Annex:
• Part A – Import is prohibited for cultural goods listed in this section that have been illicitly removed from the countries where they were created or discovered.
• Part B – Archaeological objects and dismembered monument parts more than 250 years old require an import licence before entry into the EU.
• Part C – Cultural goods considered less at risk, such as rare collections and specimens, property relating to history, antiquities and objects of ethnological interest more than 200 years old with a customs value above EUR 18,000, require an importer statement prior to import.
All categories are subject to uniform customs controls to verify documentation and ensure lawful export from the country of origin. Exemptions apply for certain cultural goods intended for educational, scientific or research-related purposes, as well as for returned goods.
(ii) Definition of import
For the purposes of Regulation (EU) 2019/880, import covers both release for free circulation and the placing of goods under special customs procedures, namely storage (customs warehouses and free zones), specific use (temporary admission and end-use), and inward processing.
(iii) Implementing provisions
Commission Implementing Regulation (EU) 2021/1079 lays down the rules governing exemptions from documentation, the format and templates of documents, supporting evidence, and the submission, processing, storage and exchange of information between Member State authorities.
(iv) ICG system
The European Commission has established the Import of Cultural Goods (ICG) system, centrally hosted and integrated with the EU Single Window Environment for Customs (EU CSW-CERTEX). The system is available to cultural authorities, customs authorities and operators.
The ICG system must be used for:
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- Import licence applications
- Submission of importer statements
- Exchange and storage of information between national authorities
The Commission has also issued specific document codes for these controls. Customs declarations are rejected if documents are lodged under an incorrect procedure.
Source – Official News
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