(1)

In the light of the Council Conclusions of 12 February 2016 on the fight against the financing of terrorism, the Communication from the Commission to the European Parliament and the Council on an Action Plan for strengthening the fight against terrorist financing (24) and the Directive on combating terrorism (25), common rules on trade with third countries should be enacted so as to ensure the effective protection against the loss of cultural goods, the preservation of humanity's cultural heritage and the prevention of terrorist financing through the selling of looted cultural heritage to buyers in the Union.

(1)

In the light of the Council Conclusions of 12 February 2016 on the fight against the financing of terrorism, the Communication from the Commission to the European Parliament and the Council on an Action Plan for strengthening the fight against terrorist financing (24) and the Directive on combating terrorism (25) , common rules on trade with third countries should be enacted so as to ensure the effective protection against trafficking, the loss or destruction of cultural goods, the preservation of humanity's cultural heritage and the prevention of terrorist financing and money laundering through the selling of looted cultural heritage to buyers in the Union.

(1 a)

With regard to the Union's commitment to fair processes and victim compensation, as well as the constitution and conventions on heritage protection of the United Nations Educational, Scientific and Cultural Organization (UNESCO), the restitution of objects traded, excavated or obtained illegally must be ensured. With respect to the exploitation of peoples and territories that usually leads to the illicit trade and trafficking in cultural goods, in particular when such illicit trade and trafficking originates from a context of armed conflict, this Regulation should take into account regional and local characteristics of people and territories, rather than the market value of cultural production.

(2)

Cultural heritage constitutes one of the basic elements of civilisation, it enriches the cultural life of all peoples and it should therefore be protected from unlawful appropriation and pillage. The Union should accordingly prohibit the entry in the customs territory of the Union of cultural goods unlawfully exported from third countries.

(2)

Cultural goods are often of major cultural, artistic, historical and scientific importance. Cultural heritage constitutes one of the basic elements of civilisation with, inter alia, symbolic value and cultural memory of humankind. It enriches the cultural life of all peoples and it unites people in shared memory knowledge and development of civilization. It should therefore be protected from unlawful appropriation and pillage. Looting of archaeological sites has always happened, but has now reached an industrial scale. As long as it is possible to engage in lucrative trade in illegally excavated cultural goods and to profit therefrom without any notable risks, such excavations and looting will continue into the future. The economic and artistic value of cultural heritage creates a strong demand on the international market, whereas the lack of strong international legal measures or ineffective enforcement of such measures leads to the transfer of such goods to the shadow economy. Looting of archaeological sites and trading in illegally excavated cultural heritage is a serious crime that causes significant suffering to those directly or indirectly affected. The illicit trade in cultural goods in many cases contributes to forceful cultural homogenisation or expulsion, while the looting and pillage of cultural goods leads, inter alia, to the disintegration of cultures . The Union should accordingly prohibit the import into the customs territory of the Union of cultural goods unlawfully exported from third countries , with particular emphasis on cultural goods from third countries affected by armed conflicts, in particular where such goods have been exported by terrorist or other criminal organisations .

(2 a)

The competent authorities of third countries do not always have sufficient capabilities to fight the trafficking of cultural goods and their illicit trade. Those authorities might also be subject to corruption or other forms of maladministration. When cultural goods are removed from their context, the population is deprived of its customs and objects or places of remembrance and worship. The historical context and scientific value of objects are lost if associated items are sold separately. In view of the irreplaceability of cultural goods and the public interest, it should only be possible to possess such items on a conditional basis. The import procedure must include an assurance of subsequent appropriate storage, documentation, accessibility granted to academic institutions and public museums, and cooperation in the case of justified restitution claims.

(3)

In view of different rules applying in the Member States regarding the entry of cultural goods into the customs territory of the Union, measures should be taken in particular to ensure that imports of cultural goods are subject to uniform controls upon their entry.

(3)

In view of different rules applying in the Member States regarding the import of cultural goods into the customs territory of the Union, measures should be taken in particular to ensure that certain imports of cultural goods are subject to uniform controls upon their entry into the customs territory of the Union, on the basis of existing processes, procedures and administrative tools aiming to achieve a uniform implementation of Regulation (EU) No 952/2013 of the European Parliament and of the Council  (1a).

(4)

The common rules should cover the customs treatment of non-Union cultural goods entering the customs territory of the Union , i.e . both their release for free circulation as well as their placement under a special customs procedure other than transit.

(4)

The common rules should cover the introduction and import of non-Union cultural goods into the customs territory of the Union.

(5)

Given the known potential of free zones (and so-called ‘free ports’) for the purpose of storing cultural goods, the control measures to be put in place should have as broad a scope as possible in terms of customs procedures concerned. Those control measures should therefore not only concern goods released for free circulation but also goods placed under a special customs procedure. However, such a broad scope should not go against the principle of freedom of transit of goods nor go beyond the objective of preventing illicitly exported cultural goods from entering the customs territory of the Union . Accordingly, while encompassing special customs procedures under which goods entering the customs territory of the Union may be placed, control measures should exclude transit .

(5)

Control measures to be put in place regarding free zones (and so-called ‘free ports’) should have as broad a scope as possible in terms of customs procedures concerned in order to prevent circumvention of this Regulation by the exploitation of free zones, which represent potential background areas for the continued proliferation of trade in illegal products in the Union . Those control measures should therefore not only concern goods released for free circulation but also goods placed under a special customs procedure. However, such a broad scope should not go beyond the objective of preventing illicitly exported cultural goods from entering the customs territory of the Union , except when competent authorities have reasonable grounds to believe that cultural goods have been exported from the source or the third country in violation of its laws and regulations .

(6)

The definitions based on those used in the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property signed in Paris on 14 November 1970 and the UNIDROIT Convention on Stolen or Illegally Exported Cultural Objects signed in Rome on 24 June 1995, to which a significant number of Member States are a party, should be used in the Regulation, considering the familiarity of many third countries and most Member States with their provisions.

(6)

The definitions based on those used in the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property signed in Paris on 14 November 1970 (the ‘1970 UNESCO Convention’) and the UNIDROIT Convention on Stolen or Illegally Exported Cultural Objects signed in Rome on 24 June 1995, to which a significant number of Member States are a party, should be used in the Regulation, considering the familiarity of many third countries and most Member States with their provisions.

(7)

The legality of export should be examined based on the laws and regulations of the country where the cultural goods were discovered or created (‘source country’). In order to avoid circumvention, when the cultural goods enter the Union from a different third country, the person who seeks to introduce them into the customs territory of the Union should demonstrate that they were exported from there legally, when the third country in question is a signatory State of the 1970 UNESCO Convention and thus a country committed to fighting against illicit trafficking of cultural property. In other cases, the person should prove lawful export from the source country.

(7)

The legality of export should be examined based on the laws and regulations of the country where the cultural goods were discovered or created or removed, excavated or stolen from land or underwater of such country, or the country which has such a close connection with the cultural goods that that country protects them as national cultural property and regulates their export from its territory upon their lawful removal from the country in which the cultural goods were created or discovered (source country). In order to avoid circumvention, when the cultural goods enter the Union from a different third country, the person who seeks to introduce them into the customs territory of the Union should demonstrate that they were legally exported from the source country. In exceptional cases where either the source country of the cultural good cannot be reliably determined and that circumstance is considered to be well documented and supported by evidence by the competent authority or the cultural goods have been exported from the source country prior to 1970 and were held in a third country for purposes other than temporary use, transit, export or dispatch before being brought into the customs territory of the Union, but the holder cannot provide the documents required since such documents were not in use at the time the cultural goods were exported from the source country, the application shall be accompanied by the appropriate supporting documents and information substantiating that the cultural goods in question have been exported from the third country in accordance with its laws and regulations or providing evidence of the absence of such laws and regulations.

(7a)

Article 5 of the 1970 UNESCO Convention calls for the establishment of one or more national services for the protection of the cultural heritage of Member States which are Parties to that Convention against illegal import, export and transfer. In accordance with that Convention, such national services should be equipped with a sufficient number of qualified personnel to ensure that protection and to allow for the necessary active collaboration between the competent authorities of Member States which are Parties to that Convention in the area of security and in the fight against the illegal import of cultural goods, especially in areas of crisis. Member States which are already Parties to that Convention should comply with the commitments provided for therein and those Member States that have not yet done so, are urgently required to ratify it.

(8)

In order not to impede trade with goods across the external border disproportionately, this Regulation should only apply to goods meeting a certain age limit. For that purpose, it seems appropriate to set a  250 year minimum age threshold for all categories of cultural goods . That minimum age threshold will ensure that the measures provided for in this Regulation focus on cultural goods most likely to be targeted by looters in conflict areas, without excluding other goods the control of which is necessary for ensuring protection of cultural heritage.

(8)

In order not to impede trade in goods across the Union's external borders disproportionately, this Regulation should only apply to goods meeting a certain age and value limit. For that purpose, it seems appropriate to set a minimum age threshold for most of the categories of cultural goods , in line with Regulation (EC) No 116/2009, the provisions of the 1970 UNESCO Convention and of the 1995 UNIDROIT Convention, and a financial threshold for certain categories of cultural goods as stated in Annex I. Certain categories of cultural goods should not be subject to a financial threshold since they require a reinforced protection due to their higher risk of theft, loss or destruction. The minimum age threshold will ensure that the measures provided for in this Regulation focus on cultural goods most likely to be targeted by looters in conflict areas, without excluding other goods the control of which is necessary for ensuring protection of cultural heritage.

(10)

Since certain categories of cultural goods, namely archaeological objects, elements of monuments , rare manuscripts and incunabula are particularly vulnerable to pillage and destruction, it seems necessary to provide for a system of increased scrutiny before they may enter the customs territory of the Union. Such a system should require the presentation of a licence issued by the competent authority of the Member State of entry prior to the release for free circulation of those goods or their placement under a special customs procedure other than transit . Persons seeking to obtain such a licence should be able to prove licit export from the source country with the appropriate supportive documents and evidence , in particular, export certificates or licences issued by the third country of export , ownership titles, invoices, sales contracts, insurance documents, transport documents and experts appraisals . Based on complete and accurate applications, the competent authorities of the Member States should decide whether to issue a licence without undue delay.

(10)

Since certain categories of cultural goods, namely archaeological objects, and elements of monuments are particularly vulnerable to pillage and destruction, it seems necessary to provide for a system of increased scrutiny before they may enter the customs territory of the Union. Such a system should require the presentation of a licence issued by the competent authority of the first Member State of intended import prior to the import into the customs territory of the Union . Persons seeking to obtain such a licence should be able to prove that the cultural goods have been exported from the source country or, in exceptional cases, from the third country, in accordance with the laws and regulations of that source or third country or to prove the absence of such laws and regulations. With due account of risk and application of due diligence principles, the licit export from the source country or, in exceptional cases, from the third country should be proved with the appropriate supportive documents and evidence (export certificates or export licences issued by the source country , a standardised document following the Object ID standard, which represents the international standard for describing cultural objects , ownership titles, invoices, sales contracts, insurance documents, transport documents ), substantiating that the cultural goods in question have been exported from the source country in accordance with its laws and regulations. Where supporting documents are not available, the application should include an expert appraisal if deemed necessary by the competent authority . Based on complete and accurate applications, the competent authorities of the Member States should decide whether to issue a licence without undue delay , and within the timescales specified .

(10 a)

Taking into account the particular nature of the goods, the role of the cultural experts within the customs authorities is extremely relevant since they should be able, where necessary, to require additional information from the declarant and to analyse the cultural goods by means of a physical examination.

(11)

For other categories of cultural goods, the persons seeking to introduce them into the customs territory of the Union should, by means of a statement, certify and assume responsibility for their lawful export from the third country and should provide sufficient information for those goods to be identified by customs. In order to facilitate the procedure and for reasons of legal certainty, the information about the cultural good should be provided using a standardised document. The Object ID standard, recommended by UNESCO, should be used to describe the cultural goods. Customs should register the entry of those cultural goods , keep the originals and give a copy of the relevant documents to the declarant , in order to ensure traceability after the goods enter the internal market.

(11)

For other categories of cultural goods, the persons seeking to introduce them into the customs territory of the Union should, by means of an electronic statement, certify and assume responsibility for their lawful export from the source country or, in exceptional cases, from the third country, and should provide sufficient information for those goods to be identified by customs. In order to facilitate the procedure and for reasons of legal certainty, the information about the cultural good should be provided using an electronic standardised document. A standardised document following the Object ID standard, recommended by UNESCO, should be used to describe the cultural goods. The electronic statement should also include the export certificates or licences issued by the source country or, in exceptional cases, from the third country, providing evidence that the cultural goods in question were exported from that country in accordance with the laws and regulations of that source or third country or providing evidence of the absence of such laws and regulations. In case the source or third country’s legislation does not foresee the issue of export licences or certificates, the importer statement should also include any other appropriate supportive documents and evidence, including ownership titles, invoices, sales contracts, insurance documents, and transport documents. Those cultural goods should be electronically registered and the declarant should be provided with a copy of the relevant documents, in order to ensure traceability after the goods enter the internal market. The information given to the competent authorities in the form of electronic statement should enable them to take further action where, based upon a risk analysis, they believe those goods may be the subject of illicit import.

(12)

Temporary admission of cultural goods for educational, scientific or academic research purposes should not be subject to the presentation of a licence or of a statement.

(12)

Temporary admission of cultural goods for educational, scientific , performing arts, conservation, restoration, digitisation, academic research purposes and for the purpose of cooperation between museums or other non-profit institutions for the organisation of cultural exhibitions should not be subject to the presentation of an import licence or of an importer statement. The cultural goods to be presented at commercial fairs and international art fairs should not be subject to the presentation of an import licence or an importer statement. However, should the cultural goods be acquired and remain within the territory of the Union, they should be subject to the presentation of an import licence or an importer statement, depending on the category of the cultural goods.

(13)

Storage of cultural goods from countries affected by armed conflict or suffering a natural disaster should also be permitted without the presentation of a licence or a statement in order to ensure their safety and preservation.

(13)

Storage of cultural goods from countries affected by armed conflict or suffering a natural disaster with the intention to return those goods to their source country or the third country from which they were lawfully exported, when the situation so allows, should also be permitted without the presentation of an import licence or an importer statement in order to ensure their safety and preservation.

(14)

In order to take account of experience with the implementation of this Regulation and of changing geopolitical and other circumstances which place cultural goods at risk, while not impeding trade with third countries disproportionally, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of modifications to the minimum age threshold criterion for the different categories of cultural goods. That delegation should also allow the Commission to update the Annex following amendments to the Combined Nomenclature. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016  (27). In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(14)

In order to take account of experience with the implementation of this Regulation and of changing geopolitical and other circumstances which place cultural goods at risk, while not impeding trade with third countries disproportionally, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in in respect of modifications to the minimum age and financial threshold criteria for the different categories of cultural goods. That delegation should also allow the Commission to update Annex I following amendments to the Combined Nomenclature , and to lay down a second Annex (Annex II) with a list of countries and Combined Nomenclature codes based on the ‘Red Lists of Cultural Objects at Risk’ composed and amended by the International Council of Museums (ICOM) . It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (27). In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(15)

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission to adopt specific modalities for the temporary admission and storage of cultural goods into the customs territory of the Union, the templates for import licence applications and forms, as well as for importer statements and their accompanying documents, as well as further procedural rules on their submission and processing. Implementing powers should also be conferred on the Commission to make arrangements for the establishment of an electronic database for the storage and exchange of information between Member States. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (28).

(15)

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission to adopt specific modalities for the temporary admission and storage of cultural goods into the customs territory of the Union, which should be done while guaranteeing adequate conservation conditions, having due regard to the particular nature of the cultural goods. Those arrangements should also apply to the electronic standardised templates for electronic import licence applications and forms and a list of the grounds on which such an application might be rejected , as well as for importer statements and their accompanying documents, as well as to further procedural rules on their electronic submission and processing. Implementing powers should also be conferred on the Commission to make arrangements for the establishment of an electronic database for the storage and exchange of information between Member States in the framework of the Regulation (EU) No 952/2013. Such establishment can form part of the work programme established under Article 280 of that Regulation . Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (28).

(15a)

For the implementation of this Regulation, the provisions applicable to customs control and verification are those contained in Regulation (EU) No 952/2013.

(16)

Relevant information on trade flows of cultural goods should be collected to support the efficient implementation of the Regulation and to provide the basis for its future evaluation. Trade flows of cultural goods cannot be efficiently monitored only by their value or weight since these two measurements can fluctuate. It is essential to collect information on the number of items declared. As no supplementary measurement unit is specified in the Combined Nomenclature for cultural goods, it is necessary to require that the number of items is declared.

(16)

Relevant information on trade flows of cultural goods should be electronically collected and shared by Member States and the Commission, to support the efficient implementation of the Regulation and to provide the basis for its future evaluation . In the interest of transparency and public scrutiny, as much information as possible should be made public . Trade flows of cultural goods cannot be efficiently monitored only by their value or weight since these two measurements can fluctuate. It is essential to electronically collect information on the number of items declared. As no supplementary measurement unit is specified in the Combined Nomenclature for cultural goods, it is necessary to require that the number of items is declared.

(17)

The EU Strategy and Action Plan for customs Risk Management (29) aims –inter alia- to strengthen capacities of customs authorities to increase the responsiveness to risks in the area of cultural goods. The common risk management framework laid down in Regulation (EU) No 952/2013 should be used and relevant risk information be exchanged between customs authorities.

(17)

The EU Strategy and Action Plan for customs Risk Management (29) aims –inter alia- to strengthen training and capacities of customs authorities to increase the responsiveness to risks in the area of cultural goods. The common risk management framework laid down in Regulation (EU) No 952/2013 should be used and relevant risk information be exchanged between customs authorities.

(17 a)

It is necessary to establish awareness-raising campaigns targeted at purchasers of cultural goods regarding the risk of illicit goods and to assist the market actors in their understanding and application of this Regulation. Member States should involve relevant national contact points and other information provision services in the dissemination of this information.

(17 b)

The Commission should ensure that micro, small and medium-sized enterprises (‘MSMEs’) benefit from adequate technical assistance and should facilitate the exchange of information with them in order to efficiently implement this Regulation. MSMEs established in the Union which import cultural goods should therefore benefit from the COSME programme established by Regulation (EU) No 1287/2013 of the European Parliament and of the Council  (1a) .

(18)

Member States should introduce effective, proportionate and dissuasive penalties for failing to comply with the provisions of this Regulation and communicate those penalties to the Commission.

(18)

Member States should introduce effective, proportionate and dissuasive penalties for failing to comply with the provisions of this Regulation and communicate those penalties to the Commission. Member States should also notify the Commission where penalties are applied. It is desirable to achieve a level-playing field and a coherent approach and therefore it is appropriate that penalties in each Member State are similar in nature and effect.

(19)

Sufficient time should be provided for the Commission to adopt rules implementing this Regulation, in particular those regarding the appropriate forms to use to apply for an import licence or to prepare an importer statement. Consequently, the application of this Regulation should be deferred.

(19)

The Commission should adopt without delay rules implementing this Regulation, in particular those regarding the appropriate electronic standardised forms to use to apply for an import licence or to prepare an importer statement.

(a)

‘cultural goods’ means any object which is of importance for archaeology, prehistory, history, literature, art or science and which belongs to the categories listed in the table in Annex and meets the minimum age threshold specified therein;

(a)

‘cultural goods’ means any item which is of importance for archaeology, prehistory, history, literature, art or science which belongs to the categories listed in the Annexes and meets the minimum age and financial thresholds specified therein;

(a a)

‘import of cultural goods’ means:

(b)

‘source country’ means the country in the current territory of which the cultural goods were created or discovered;

(b)

‘source country’ means the country in the current territory of which the cultural goods were created or discovered or removed, excavated or stolen from land or underwater, or a country which has such a close connection with the cultural goods that this country protects them as national cultural property and regulates their export from its territory upon their lawful removal from the country in which the cultural goods were created or discovered ;

(c)

‘ export country’ means the last country in which the cultural goods were permanently held in accordance with that country's laws and regulations before their dispatch to the Union;

(c)

‘ third country’ means the last country other than the source country in which the cultural goods were held before being brought into the customs territory of the Union;

(d)

‘permanently’ means for a period of time of at least one month and for purposes other than temporary use, transit, export or dispatch;

(ha)

‘Object ID’ means the international standard adopted by UNESCO for describing cultural goods and compiling a single set of data on cultural goods;

(hb)

‘competent authorities’ means the authorities designated by the Member States to issue importer licences and register importer statements.

(a)

the temporary admission, within the meaning of Article 250 of Regulation (EU) No 952/2013, in the customs territory of the Union of cultural goods for educational, scientific and academic research purposes;

(a)

the temporary admission, within the meaning of Article 250 of Regulation (EU) No 952/2013, in the customs territory of the Union of cultural goods for educational, scientific , performing arts, conservation, restoration, digitisation and academic research purposes and for the purpose of cooperation between museums or other non-profit institutions for the organisation of cultural exhibitions ;

(aa)

the cultural goods to be presented at commercial fairs and international art fairs, unless they are acquired and remain within the territory of the Union;

(b)

the storage, within the meaning of Article 237 of Regulation (EU) No 952/2013, of cultural goods for the express purpose of ensuring their preservation by, or under the supervision of, a public authority.

(b)

the storage, within the meaning of Article 237 of Regulation (EU) No 952/2013, of cultural goods for the purpose of ensuring their safety or preservation by, or under the supervision of, a public authority , with the intention of returning such goods to their country of origin or the third country to which they were lawfully exported, when the situation so allows;

(b a)

returned cultural goods, within the meaning of Article 2 of Directive 2014/60/EU.

—

export certificates or export licences;

—

a standardised document, following the Object ID standard, describing the cultural goods in question in sufficient detail for them to be identified by the customs authorities;

—

ownership titles;

—

invoices;

—

sales contracts;

—

insurance documents or transport documents.

(a)

the source country of the cultural good cannot be reliably determined and that circumstance is considered to be well documented and supported by evidence by the competent authority; or

(b)

the cultural goods have been exported from the source country prior to 1970 and were held in a third country for purposes other than temporary use, transit, export or dispatch before being brought into the customs territory of the Union, but the holder cannot provide the documents required under paragraph 2 since such documents were not in use at the time the cultural goods were exported from the source country,

—

export certificates or export licences;

—

a standardised document, following the Object ID standard, describing the cultural goods in question in sufficient detail for them to be identified by the customs authorities;

—

ownership titles;

—

invoices;

—

sales contracts; and

—

insurance documents or transport documents.

(a)

where the export country is not a Contracting Party to the 1970 UNESCO Convention, it is not demonstrated that the cultural goods were exported from the source country in accordance with its laws and regulations;

(a)

when it is not demonstrated that the cultural goods were exported from the source country in accordance with its laws and regulations as in force at the time of the export, or in the absence of such laws and regulations ; or, in the exceptional cases enlisted in Article 4(2a), from the third country in accordance with the laws and regulations of that third country in force at the time of the export, or in the absence of such laws and regulations;

(b)

where the export country is a Contracting Party to the 1970 UNESCO Convention, it is not demonstrated that the cultural goods were exported from the export country in accordance with its laws and regulations;

(c)

the competent authority has reasonable grounds to believe that the holder of the goods did not acquire them lawfully.

(c)

the competent authority has reasonable and verifiable grounds to believe that the holder of the goods did not acquire them lawfully.

(c a)

if the application for an import licence for a cultural good has been previously rejected by the competent authorities of another Member State of the Union for that same cultural good and no further evidence has been provided which was not already submitted in connection with the rejected application;

(c b)

where the licit export directly from the source country cannot be proven by appropriate supportive documents and evidence, in particular, export certificates or licences issued by the country of export, ownership titles, invoices, sales contracts, the object ID where available, insurance documents, transport documents and experts appraisals.

a)

a declaration signed by the holder of the goods stating that the goods have been exported from the source country in accordance with its laws and regulations or providing evidence of the absence of such laws and regulations;

b)

a standardised document, following the Object ID standard, describing the cultural goods in question in sufficient detail for them to be identified by the customs authorities;

c)

the export certificates or licences issued by the source country, providing evidence that the cultural goods in question were exported from the source country in accordance with its laws and regulations.

(a)

the source country of the cultural good cannot be reliably determined and that circumstance is considered to be well documented and supported by evidence by the competent authority; or

(b)

the cultural goods have been exported from the source country prior to 1970 and were held in a third country for purposes other than temporary use, transit, export or dispatch before being brought into the customs territory of the Union, but the holder cannot provide the documents required under paragraph 2 since such documents were not in use at the time the cultural goods were exported from the source country,

(a)

a declaration signed by the holder of the goods stating that the goods have been exported from the third country in accordance with its laws and regulations or providing evidence of the absence of such laws and regulations;

(b)

a standardised document, following the Object ID standard, describing the cultural goods in question in sufficient detail for them to be identified by the customs authorities; and

(c)

the export certificates or licences issued by the third country, providing evidence that the cultural goods in question were exported from the third country in accordance with its laws and regulations.

—

the arrangements for the deployment, operation and maintenance of the electronic system referred to in paragraph 1;

—

the detailed rules regarding the submission, processing, storage and exchange of information between the competent authorities of the Member States by means of the electronic system.

i.

training and capacity-building activities and awareness-raising campaigns for authorities, national contact points and professionals concerned to ensure the effective implementation of this Regulation;

ii.

actions to foster the effective cooperation of source countries; and

iii.

an exchange of best practices aimed at promoting uniform implementation of this Regulation, especially the appropriate practices from Member States that have national legislation in force on the import of cultural goods before the entry into force of this Regulation .

(b)

information on infringements of this Regulation;

(b)

information on infringements of this Regulation and penalties applied ;

—

excavations and finds on land or under water

—

archaeological sites

—

archaeological collections

(a)

Collections  (1b) and specimens from zoological, botanical, mineralogical or anatomical collections;

(b)

Collections  (1b) of historical, palaeontological, ethnographic or numismatic interest

(a)

between 50 and 100 years old

(b)

more than 100 years old

B.