Declaring imports of cultural goods

Controls on imports of cultural goods aim to protect cultural artefacts from countries outside the EU from illicit use, looting and illegal trade. The said controls do not cover objects made or found in the territory of the EU. If you intend to export cultural goods, read more on the related export controls in the handbook on restrictions (in Finnish and Swedish).

Be sure to declare the commodity codes of cultural items precisely and carefully. The commodity code classifications of cultural goods have been specified with new codes for declarations, as some old codes will no longer be used. You can use new commodity codes in declarations as of 28 June 2025.

Controls of cultural goods upon import

The essential aspect in controls on cultural goods is that any artefacts to be imported were taken legally from their country of origin. Illegal trade and looting involving cultural goods is often due to armed conflict or some other kind of exceptional situation in the country where such goods originate. For protecting cultural heritage, the Commission has issued Regulation 2019/880, supplemented by the Commission Implementing Regulation 2021/1079.

The responsible authority in Finland is the Finnish Heritage Agency that grants import permits and provides customer guidance. Customs supervises compliance with import restrictions, and ensures that the required additional information on cultural goods are included in import declarations. In practice, the restriction covers all types of cultural goods. The Heritage Agency website has a detailed list of types of cultural goods.

Importers must register to the ICG system   

“Importer” means the holder of the goods, that is, the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them.

If you are importing goods accordant with the Regulation, you should inlcude the additional information required by the Regulation in your declaration. Such information includes your import permit or statement. Importing a cultural object usually requires registration to the ICG system. Once you have registered, you can apply for an import permit or submit an importer statement on the goods.

You can apply for an import permit and submit an importer statement in the ICG system, which is a part of the TRACES system. Log in to the ICG system with EU Login IDs in two stages. Read more about logging in with EU Login IDs.  

Declaring cultural goods subject to restrictions

“Cultural goods” means any item which is of importance for archaeology, prehistory, history, literature, art or science in its country of origin as listed in the categories in Annex A to Regulation 2019/880. Annex I to the Regulation classifies cultural goods under sections A, B and C. Each section is further itemised into specific categories.

If a cultural item referred to in section A of the Annex is taken in breach of the laws and regulations of the country of origin, its transfer to the customs territory of the EU is prohibited

It is not possible to transfer a cultural item referred to in section A of the Annex to EU Regulation 2019/880 to the customs territory of the EU when it is being imported in breach of the laws and regulations of its country of origin as prescribed in Article 3(1) of the Regulation. For example, this refers to situations where cultural goods being imported have been smuggled or taken illegally from the territory of the country where they were created or discovered. Transfer of cultural goods to EU customs territory refers to any arrival of cultural items to that territory. In such instances, cultural items are subject to customs control or customs supervision in accordance with the Union Customs Code.

Items subject to an import permit or an importer statement

Goods referred to in section B of the Annex to Regulation 2019/880 are subject to an import permit. Goods for which an importer statement is required are listed in Annex C to the Regulation. Import of cultural goods refers to the release of goods into free circulation as prescribed in the Union Customs Code. Import also refers to placing goods under the following special procedures: customs storage, transfer into a free zone, inward processing, temporary admission and end-use.

Have a look at the instructions for different situations:

An import permit or importer statement is not required when cultural goods are temporarily admitted into the customs territory of the EU for purposes of education, science, conservation, restauration, exhibit, digitisation or performing arts, or for purposes of research by academic institutions or cooperation between museums or similar institutions. The importer must register in the Commission’s ICG system. In the customs declaration, you should provide the condition code “Y138 – Exemption from the presentation of the documents required for the importation of cultural goods, as per Article 3.4 (b) and (c) of Regulation (EU) 2019/880 (safekeeping and temporary admission)”.

  • In your customs declaration, you should provide the condition code as an attachment type; “Y138 – Exemption from the presentation of the documents required for the importation of cultural goods, as per Article 3.4 (b) and (c) of Regulation (EU) 2019/880 (safekeeping and temporary admission)”. As the attachment identifier, provide the document identifier you received from the ICG system. If you do not have a document identifier, select NA.

When cultural goods that require an import permit are imported under the temporary admission procedure and are meant for exhibition at a commercial art fair, an importer statement is required for the goods. In addition to an import declaration, an importer statement as prescribed in Article 5 of Commission Regulation 2019/880 is required for the goods. In the customs declaration, the importer statement is indicated with document code L065 on an importer statement replacing an import permit for cultural goods placed under temporary admission (Regulation (EU) 2019/880, Article 5).

  • When you lodge the declaration in the Customs Clearance Service, proceed as follows:
    • Indicate the attachment with the correct document code in the consignment details; L065 on an importer statement replacing an import permit for cultural goods placed under temporary admission (Regulation (EU) 2019/880, Article 5). As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following under “Additional information about attachment”:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Unit”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Currency”, enter the information that you gave for the goods in the ICG system.
  • When you submit your declaration with a message, proceed as follows:
    • Indicate the attachment with the correct document code in the consignment details; L065 on an importer statement replacing an import permit for cultural goods placed under temporary admission (Regulation (EU) 2019/880, Article 5). As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following details:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Quantity, measurement unit and specifier”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Value, currency”, enter the information that you gave for the goods in the ICG system.
      • The document “L065” can be included in a customs declaration only once. If the same item is imported again for exhibit at a commercial fair, a new importer statement is required for it.

Items for which an import permit is required are listed in Annex B to the Regulation. The items must be more than 250 years old, for example archaeological finds or parts of dismantled monuments regardless of their monetary value. In addition to a customs declaration, an import permit accordant with Article 4 of Commission Regulation 2019/880 is to be submitted for the items (L049 – Import permit granted for cultural goods according to Regulation (EU) 2019/880, Article 4”. The permit must comply with Implementation Regulation EU 2021/1079.

  • When you lodge the declaration in the Customs Clearance Service, proceed as follows:
    • Indicate the attachment with the correct code in the consignment details; “L049 – Import permit granted for cultural goods according to Regulation (EU) 2019/880, Article 4)”. As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following under “Additional information about attachment”:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Unit”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Currency”, enter the information that you gave for the goods in the ICG system.
  • When you submit your declaration with a message, proceed as follows:
    • Indicate the attachment with the correct code in the consignment details; “L049 – Import permit granted for cultural goods according to Regulation (EU) 2019/880, Article 4)”. As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following details:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Quantity, measurement unit and specifier”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Value, currency”, enter the information that you gave for the goods in the ICG system.

  • Import of cultural goods listed in section C of the Annex is allowed only when an importer statement accordant with Article 5 of Commission Regulation EU 2019/880 is submitted in addition to a customs declaration. The value of the items listed in section C of the Annex must be at least 18 000 euros per item, and they must be over 200 years of age. An importer statement is provided with document code “L050 – Importer statement on cultural goods submitted in accordance with Regulation (EU) 2019/880, Article 5”. The importer statement must comply with Implementing Regulation EU 2021/1079.
  • When you lodge the declaration in the Customs Clearance Service, proceed as follows:
    • Indicate the attachment with the correct code in the consignment details; “L050 – Importer statement on cultural goods submitted according to Regulation (EU) 2019/880, Article 5)”. As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following under “Additional information about attachment”:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Unit”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Currency”, enter the information that you gave for the goods in the ICG system.
  • When you submit your declaration with a message, proceed as follows:
    • Indicate the attachment with the correct code in the consignment details; “L050 – Importer statement on cultural goods submitted according to Regulation (EU) 2019/880, Article 5)”. As the description, provide the reference number of the document displayed in the ICG system.
    • In addition, provide the following details:
      • Provide the line item number generated for the goods in the ICG system (for example, if the goods are on the first line of the document, enter “1”).
      • Under “Quantity” and “Quantity, measurement unit and specifier”, enter the information that you gave for the goods in the ICG system.
      • Under “Value” and “Value, currency”, enter the information that you gave for the goods in the ICG system.

When the importer is a private person

When the importer is a private person, you should include their personal ID number or a similar identifier if the importer is foreign. Also provide the EORI number granted to the private person with the additional information code ”FIEOR – EORI number of a foreign importer”.  

When is an import permit or an importer statement not required?

An import permit or importer statement is not required in the following situations:

  • Cultural items are return goods referred to in UCC Article 203.
    • Provide the condition code “Y186 – Exemption from presentation of documentation required for cultural goods according to Regulation (EU) 2019/880 Article 3 paragraph 4a (return goods)”.
  • The sole purpose of importing cultural goods is to ensure that the authority will store the items safely or supervises their safekeeping. The intention is to return the cultural goods when circumstances allow it.
    • The importer must register in the Commission’s ICG system. If cultural goods are imported solely for safekeeping supervised by an authority, you should provide the condition code “Y138 – Exemption from the presentation of the documents required for the importation of cultural goods, as per Article 3.4 (b) and (c) of Regulation (EU) 2019/880 (safekeeping and temporary admission)” in the customs declaration.
      • In your customs declaration, you should provide the condition code as an attachment type; “Y138 – Exemption from the presentation of the documents required for the importation of cultural goods, as per Article 3.4 (b) and (c) of Regulation (EU) 2019/880 (safekeeping and temporary admission)”. As the attachment identifier, provide the document identifier you received from the ICG system. If you do not have a document identifier, enter NA.

Providing other condition codes beginning with Y as required by the commodity code

Import of goods may require you to enter other condition codes beginning with Y as prescribed in the Regulation, or the import of goods may be subject to other restrictions as well. Always provide the additional information required for the commodity code in the customs declaration. If any condition codes beginning with Y are required for the commodity code due to a restriction, and additional information is not needed for the codes, you can provide them as follows in the customs declaration:

  • In the Customs Clearance Service: under “Certificates”, choose the required condition codes on the basis of which you are importing the goods.
  • Via message exchange: under “Other reference”, provide the required condition codes on the basis of which you are importing the goods.

Further information on applying the articles of the Regulation on the import of cultural goods is available from the Finnish Heritage Agency, which is the supervising and instructing authority in this matter. More information on importing cultural goods is available on the Finnish Heritage Agency website.

Further information on the Commission’s ICG system

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