The EU Cultural Goods Import Regime

The EU Cultural Goods Import Regime – Implications for the Liechtenstein Art Market

I. Subject Matter

Regulation (EU) 2019/880 on the introduction and the import of cultural goods (hereinafter the EU Import Regulation) and Implementing Regulation (EU) 2021/1079 establish a uniform regime for the control of imports of cultural goods into the customs territory of the Union. According to the recitals of Regulation (EU) 2019/880, the regime is designed to protect the cultural heritage of third countries and to curb illicit trade, which in the view of the Union legislator is connected to money laundering and the financing of terrorism. The following discussion addresses the applicability of the regime in Liechtenstein, the general prohibition on introduction enshrined in Art 3 Regulation (EU) 2019/880, the import procedures applicable since 28 June 2025, and their relationship to the existing Liechtenstein – and, by virtue of the Customs Treaty, Swiss – cultural property protection law.

II. Applicability in Liechtenstein

1. Customs Law Framework

On the basis of the Customs Treaty with Switzerland of 29 March 1923, Liechtenstein forms a common customs territory with Switzerland (LGBl 1923/24). This customs territory does not form part of the customs territory of the Union within the meaning of Art 4 of the Union Customs Code (Regulation (EU) 952/2013). A direct application of the EU Import Regulation by virtue of a customs union must therefore be denied. Nevertheless, on every import of a cultural good into the customs territory of the Union – for instance into Austria on the occasion of a fair or an exhibition – the requirements of the Regulation must be observed, irrespective of the place of establishment of the importer.

2. Classification under EEA Law

As matters currently stand, Regulation (EU) 2019/880 has not been incorporated into any Annex to the EEA Agreement. The Regulation nonetheless binds Liechtenstein market participants in every cross-border movement into the Union. As regards secondary law, Directive 93/7/EEC (now Directive 2014/60/EU) has been incorporated into the EEA; it has been transposed in Liechtenstein by the Act of 19 May 1999 on the Return of Unlawfully Removed Cultural Goods (Cultural Property Return Act, KGRG; LGBl 1999/166). This governs the return of cultural goods within the EEA area; the import regime from third countries remains subject to the EU law regime.

3. Interplay with the Swiss KGTG

By virtue of the Customs Treaty and the Act of 20 June 1996 on the Promulgation of Swiss Legal Provisions Applicable in Liechtenstein (LGBl 1996/122), the Swiss Federal Act of 20 June 2003 on the International Transfer of Cultural Property (KGTG, SR 444.1) and the Cultural Property Transfer Ordinance (KGTV, SR 444.11) are applicable in Liechtenstein. Pursuant to Art 3 of the Act of 20 June 1996 (LGBl 1996/122), the promulgation of these legal provisions is regularly effected in simplified form in the LGBl; the form, timing and manner of publication are determined by the Government. This applicability is expressly confirmed in domestic law by Art 1(3)(d) KGG (Cultural Property Act, LGBl 2016/270), which leaves the Swiss legal provisions applicable by virtue of the Customs Treaty unaffected. In substantive terms, the import of cultural goods into Liechtenstein is therefore governed by the KGTG and the KGTV. Any person importing a cultural good must, in particular, indicate in the customs declaration the type of object as well as the place of manufacture or place of discovery; with effect from 1 January 2026, Art 3 in conjunction with Art 25 KGTV additionally requires particulars concerning the dating and the dimensions of the cultural good (version pursuant to the Ordinance of 15 October 2025, AS 2025 634). In addition, the art trade and the auction business are subject to the due diligence obligations under Art 16 KGTG, namely the identification of the consignor, the record-keeping and accounting obligations, and the retention period of 30 years. Art 19 KGTG, for its part, governs in paragraphs 1 and 2 customs controls at the border and, in paragraph 3, assimilates storage in customs warehouses to import.

4. Interim Conclusion

In its protection against unlawfully imported cultural goods, Liechtenstein operates within a three-tier regime. From a customs law perspective, Liechtenstein does not form part of the customs territory of the Union, with the consequence that Regulation (EU) 2019/880 cannot claim direct application; it must nonetheless be observed in every cross-border movement into the Union customs territory. The Regulation has so far not been incorporated into the EEA, whereas Directive 2014/60/EU, transposed by the KGRG (LGBl 1999/166), secures the return mechanism within the EEA. In substantive terms, the import into Liechtenstein is governed, by virtue of the Customs Treaty and Art 3 LGBl 1996/122, by the Swiss KGTG (SR 444.1) and the KGTV (SR 444.11); Art 1(3)(d) KGG (LGBl 2016/270) confirms this primacy in domestic law. For Liechtenstein market participants, this means that – depending on the direction of movement – Swiss law (import into Liechtenstein), EU law (import into the Union customs territory) and EEA law (return within the EEA) must be examined in parallel.

III. The General Prohibition on Introduction under Art 3 Regulation (EU) 2019/880

1. Content and Scope

Art 3(1) Regulation (EU) 2019/880 lays down the central substantive prohibition of the Regulation. The introduction of cultural goods which have been removed from the territory of the country of origin in breach of its laws and regulations is prohibited. Decisive is the law of the third country in which the cultural good was created or discovered. The provision operates as an objective bar to import. It does not turn on the importer's knowledge or fault, but on the unlawfulness of the export from the country of origin.

2. Subject Matter of the Prohibition

The prohibition covers cultural goods within the meaning of Part A of the Annex to the Regulation. The concept follows the legal definition in Art 2(1) Regulation (EU) 2019/880. Part A encompasses the categories as such (archaeological objects, elements of artistic or historical monuments, antiques, ethnological objects, paintings, sculptures, manuscripts and the like). Thresholds as to age and value follow from the sub-sets in Parts B and C. The prohibition on introduction in Art 3(1) applies irrespective of those thresholds, provided that there is an unlawful export from the country of origin.

3. Relationship to the Import Procedures and to Swiss Law

Pursuant to Art 16(2)(a) of the Regulation, the prohibition on introduction in Art 3(1) Regulation (EU) 2019/880 has been applicable since 28 December 2020. It exists independently alongside the import procedures and is not subordinated to them. The grant of an import licence or the submission of an importer statement cannot cure a breach of the prohibition on introduction. In parallel, Swiss law captures the unlawful import into the common customs territory through Art 7 KGTG (bilateral agreements with States Parties to the 1970 UNESCO Convention) in conjunction with Art 2(5) KGTG (definition of unlawful import); the import of stolen cultural property or cultural property lost against the will of its owner under Art 24(1)(a) KGTG, the unlawful import, transit or export under Art 24(1)(c) KGTG and the incorrect or omitted declaration in the customs declaration under Art 24(1)(c-bis) KGTG are subject to criminal sanctions.

IV. The Import Procedures since 28 June 2025

Since 28 June 2025, the procedures provided for in Art 4 and Art 5 Regulation (EU) 2019/880 apply; the import declaration is lodged via the electronic ICG system ("Import of Cultural Goods") within the framework of the EU database TRACES-NT. Previously, between 28 December 2020 and 27 June 2025, only the prohibition on introduction under Art 3 applied.

1. Import Licence under Art 4 Regulation (EU) 2019/880

For cultural goods within the meaning of Part B of the Annex, namely products of archaeological excavations or discoveries and elements of artistic or historical monuments or archaeological sites more than 250 years old (irrespective of value), an import licence must be obtained from the competent authority of the Member State of first import. Pursuant to Art 4(4) Regulation (EU) 2019/880, the application is to be submitted by the holder of the goods through the electronic system. As a rule, evidence must be furnished that the cultural good was lawfully exported from the country of origin. Where the country of origin cannot reliably be determined, or where the cultural good was removed from that country prior to 24 April 1972, it is, pursuant to the second subparagraph of Art 4(4), points (a) and (b), Regulation (EU) 2019/880, sufficient to furnish evidence of lawful export from the country in which the cultural good was located for more than five years and for purposes other than temporary use, transit, re-export or transhipment. The competent authority examines the application for completeness and may, pursuant to Art 4(6), request supplementary information within 21 days; a decision on a complete application must be taken, pursuant to Art 4(7), within 90 days. The import licence is valid throughout the Union (Art 4(2)) and, pursuant to Art 4(3), does not constitute evidence of lawful provenance or lawful ownership.

2. Importer Statement under Art 5 Regulation (EU) 2019/880

For cultural goods within the meaning of Part C of the Annex, namely further categories such as paintings, sculptures, coins, manuscripts or ethnological objects more than 200 years old and with a value of at least EUR 18,000 per item, a statement by the holder of the goods is sufficient. Pursuant to Art 5(2) Regulation (EU) 2019/880, this comprises a declaration signed by the holder of the goods concerning the lawful export from the country of origin and a standardised document containing a detailed description of the cultural good. The statement is to be submitted via the ICG system. No prior administrative examination takes place; responsibility for the accuracy of the particulars rests with the declarant. Incorrect particulars may give rise to administrative sanctions under the national implementing law of the Member States pursuant to Art 11 Regulation (EU) 2019/880 as well as criminal consequences under the law of the State of import.

3. Exceptions

Art 3(4) Regulation (EU) 2019/880 provides for exceptions from the import procedures, namely for cultural goods re-imported as returned goods (point (a)), for import for the purpose of safe-keeping by a public authority (point (b)) and for temporary admission within the meaning of Art 250 of the Union Customs Code for the purposes of education, science, conservation, restoration, exhibition, digitisation, the performing arts, research by academic institutions and cooperation between museums or similar institutions (point (c)). For temporary admission at commercial art fairs, Art 3(5) of the Regulation provides for a separate regime: instead of an import licence under Art 4, an importer statement under Art 5 is to be submitted; if the cultural good is subsequently placed under another customs procedure, the licensing requirement under Art 4 revives. The conditions are further specified in Implementing Regulation (EU) 2021/1079 (in particular Art 5 on art fairs). Reliance on an exception does not dispense with the obligation to demonstrate its preconditions at the request of the customs authorities.

V. Practical Implications for Liechtenstein

1. Art Trade

Liechtenstein dealers, galleries and auction houses which source cultural goods from third countries and distribute them via the Union are subject to the regime of Regulation (EU) 2019/880 in every movement into the customs territory of the Union. Decisive is the classification under Part A, B or C of the Annex, from which the applicability of the prohibition on introduction under Art 3, of the licensing procedure under Art 4 or of the statement procedure under Art 5 Regulation (EU) 2019/880 follows. Within the common customs territory with Switzerland, the KGTG applies in addition; storage in a bonded warehouse or an open customs warehouse is, pursuant to Art 19(3) KGTG, deemed equivalent to import and must, pursuant to Art 26 KGTV, be declared in writing, with the particulars under Art 25 KGTV (type of object, place of manufacture or place of discovery, and as from 1 January 2026 additionally the dating and dimensions) to be furnished pursuant to Art 26(2) KGTV.
Provenance documentation forms a constitutive requirement of the import procedures (Art 4(4) and Art 5(2) Regulation (EU) 2019/880). A re-import following an intermediate export gives rise to a fresh procedural event. The combination of the Union law provenance examination, the due diligence obligations under Art 16 KGTG and those under the SPG produces a multi-tier set of obligations to the extent that market participants are captured as persons subject to due diligence obligations within the meaning of the SPG.

2. Art Fairs

Temporary import for fair purposes also falls within the scope of Regulation (EU) 2019/880. Whereas Art 3(4)(c) covers temporary admission for non-commercial purposes (education, science, conservation, restoration, exhibition, digitisation, the performing arts, research by academic institutions, cooperation between museums or similar institutions), Art 3(5) provides for a special regime for commercial art fairs: instead of an import licence under Art 4, an importer statement under Art 5 is sufficient, provided that the requirements as to the fair set out in Art 5 of Implementing Regulation (EU) 2021/1079 (limited in time, open to the public, inter alia) are met. By contrast, where the cultural good is subsequently placed under another customs procedure – in particular upon sale and release for free circulation – an import licence under Art 4 must be obtained. For such a licence, Art 4(7) Regulation (EU) 2019/880 provides for a decision-making period of 90 days from receipt of a complete application; pursuant to Art 4(6), supplementary information may be requested within 21 days. The duration of the procedure is to be factored into the logistics of commercial fairs accordingly.

3. Loans

Where a cultural good leaves Liechtenstein and enters the customs territory of the Union, the import is governed by Regulation (EU) 2019/880. The exception under Art 3(4) does not dispense with the obligation to demonstrate its preconditions. For third country works held in long-standing Liechtenstein collections without producible export documentation, the fall-back rule of the second subparagraph of Art 4(4) Regulation (EU) 2019/880 (residence in another third country for more than five years) applies only where either the country of origin cannot reliably be determined or the cultural good was removed from that country prior to 24 April 1972.
For incoming loans to Liechtenstein, the Cultural Property Immunity Act of 23 November 2007 (KGIG, LGBl 2008/9) affords an independent instrument of protection. Upon application by the exhibitor, the Government may, with legally binding effect, declare temporary immunity in rem (Art 3 KGIG); such declaration takes effect against any frustration of the claim for return by criminal, civil or administrative measures (Art 7 KGIG). The application must be submitted at the latest three months prior to the intended import (Art 4(4) KGIG); a precondition for the grant is, pursuant to Art 6(1)(b) KGIG, that the import into Liechtenstein is not unlawful, which is determined in substantive terms by reference to the KGTG. Upon any subsequent re-import into the Union, Regulation (EU) 2019/880 triggers an autonomous import procedure, provided that the thresholds of Parts B or C of the Annex are met. Within the EEA, the KGRG (LGBl 1999/166) remains applicable.

We remain at your disposal for a consultation on any questions arising in this context.
 

The Authors:

MMag. Thomas Plattner and M.A. HSG Fabian Jenny