Customs codes and cultural property

Chapter 97 of the Harmonised System covers works of art, collectors' pieces and antiques. It includes hand-made paintings and drawings, original engravings, original sculptures, collections and collectors' pieces, and antiques over a hundred years old. These codes often carry reduced or zero duties, but also specific controls.

In practice, one must also look at codes in other chapters: furniture, ceramics, textiles, metals, stones, books. An old bronze may appear under "articles of base metal", an old carpet under "carpets". Comparisons of value and weight help to spot anomalies.

Several tricks recur: under-declaring the value, classing the object as a copy, using a generic term ("decorative articles"), splitting a consignment, mixing the objects with ordinary goods. A declaration describing an object as a "souvenir" when its packaging is worthy of a museum should raise an alert.

The officer always compares three elements: description, value and packaging. An inconsistency among these three justifies a physical check and, if need be, an expert opinion.

Cultural property is often subject to an export licence, issued by the State of departure, and sometimes an import licence in the State of arrival. OIMAP Directive 2019-05 harmonises these licences among Member States and provides for a single reference number.

The officer checks the existence, validity and authenticity of the licence, consulting the issuing administration if need be. The absence of a licence does not always mean illicitness, but calls for an explanation and evidence.

Freight forwarders, agents and declarants play an important role: they prepare the declarations and know the consignments. By training them, customs obtain better declarations and spot anomalies faster.

OIMAP organises joint customs officer–forwarder sessions, in which each learns the other's trade. They have reduced classification errors and increased the number of spontaneous reports.