Importing cultural goods

Publication date 05-12-2025 | Last update 10-12-2025 | Information page

From 28 June 2025, stricter rules apply to certain cultural goods from outside the European Union (EU). If you import them, you need an import licence or importer's declaration.

What are cultural goods?

Examples of cultural goods include archaeological finds, books, and paintings. The Dutch Customs Administration checks whether imports into the EU comply with the rules. If further investigation is required, we involve the Information and Heritage Inspectorate.

The new rules better protect cultural heritage from outside the EU. They also help prevent illegal trade in cultural goods, particularly trade that can help finance terrorism.

Who do these rules apply to?

The rules apply to anyone who wishes to import certain cultural goods. Examples include private collectors, art dealers, and heritage institutions such as museums.

How the new rules affect you

From 28 June 2025, certain cultural goods may only be imported with an import permit or importer's declaration.

Import permit

If these items are 250 years old or older, regardless of their value, you need an import permit. This includes:

• objects originating from archaeological excavations or archaeological finds on land or at sea
• parts of artistic or historical monuments or archaeological sites that have not been preserved in their entirety

You can obtain this import permit if you can provide the required documentation, such as proof of ownership and proof of legal export from the country involved.

Importer's declaration

For some other cultural goods, you must apply for an importer's declaration before you can import them. This applies to:

• historical objects or works of art, such as paintings, drawings, and furniture,
• older than 200 years, and
• with a minimum customs value of 18,000 euro per item

With this document, you declare that the cultural good was legally exported from the country involved and that you have the required documents to prove this.

Exemption

Museums and other heritage or research institutions, such as archives or universities, can be exempted from additional documentation when they temporarily import cultural goods. For example, for an exhibition or research.

On the website of the Information and Heritage Inspectorate (Dutch), you can read more about the rules for importing cultural goods, how to access the new European system, and the documents you need to prove that you are importing the cultural goods legally.

Customs procedures

The new rules for cultural goods apply to the following procedures:

• Placing cultural goods into free circulation, as referred to in Article 201 of (EU) Regulation no. 952/2013
• Storage, including customs warehouses and free zones, as referred to in Article 210 of (EU) Regulation no. 952/2013
• Temporary import and special use, as referred to in Article 210 of (EU) Regulation no. 952/21
• Inward processing, as referred to in Article 210 of (EU) Regulation no. 952/2013

In order to verify that the correct documents are available for the import of cultural goods, Customs uses the EU Customs Single Window CERTEX. You can read more about CERTEX at CERTEX control of cultural goods upon importation (Dutch).

Declaration codes

In your customs declaration, you must use the correct declaration code to show which category your product belongs to. The table below shows when to use which code. For each code, we list the Regulation article with more details, if relevant.

Commodity code	Definition
L049	Import permit for cultural goods, issued in accordance with Article 4 of (EU) Regulation 2019/880
L050	Importer's declaration for cultural goods, issued in accordance with Article 5 of (EU) Regulation 2019/880
L065	Importers' declaration for cultural goods, issued in lieu of a permit, for cultural goods placed under the temporary admission procedure (Article 3(5) of (EU) Regulation 2019/880)
Y138	Exemption from the submission of documents required for the import of cultural goods, in accordance with Article 3.4(b) and (c) of the (EU) Regulation 2019/880 (storage and temporary admission)
Y185	Goods declared before 28 June 2025 under one of the customs procedures referred to in Article 2(3)(b), and exempt from an import permit or an importer's declaration.
Y186	Exemption from the submission of the documents required for the import of cultural goods, in accordance with Article 3(4)(a) of (EU) Regulation 2019/880 (returned goods)
Y199	Goods that fall outside the scope of the (EU) Regulation 2019/880 concerning the import of cultural goods.
Y235	Cultural goods created or discovered in full compliance with the law, in accordance with Article 3(1) of (EU) Regulation 2019/880

Additionally, a number of new commodity codes have been established. These have been incorporated into the Customs goods nomenclature.

Want to know more?

You can read more about the new import rules for cultural goods on the European Union website.