Guidance

Export art, antiques and cultural goods - special rules

How to apply for a licence to export cultural goods, including antiques, furniture and archaeological items.

From:
Department for Culture, Media and Sport
Published
7 November 2016
Last updated
2 September 2024 — See all updates

Exporting objects of cultural interest from Great Britain

  • You need a UK export licence to export cultural objects from Great Britain to any destination outside the UK.
  • You do not need an export licence to move objects of cultural interest from Great Britain to Northern Ireland.

How to apply for an export licence

The export licensing system is administered by Arts Council England (ACE), and the application can be completed online on ACE’s website. You can also find more information about procedures and guidance for exporters, including information about when a referral to expert advisers is needed, the Open General Export Licence and the statutory guidance.

If you hold an EU export licence issued by the UK authority before 1 January 2021, you cannot use it to authorise exports from EU Member States to destinations outside the EU after 1 January 2021. For exports from the EU, you should seek advice from the licensing authority in the relevant EU Member State in order to ensure uninterrupted compliance with the EU and individual EU countries’ licensing regimes.

If your licence is approved

A digital version of the issued licence will be emailed to you. You can also access a digital version of the issued licence via the Export Licensing Online portal. You will need to attach a digital copy of the issued export licence to your Export Declaration and send it to HMRC’s National Clearance Hub through CDS.

Officers at the National Clearance Hub will check the licences and declarations and if all is in order will notify ACE that Permission to Progress (P2P) has been given so that the ACE can close that licence.

Exporters are advised to retain a digital copy of the licence and present it to Border Force Officers if requested to do so.

What you need to do is different if you are:

Exporting objects of cultural interest from Northern Ireland

The requirements for exporting objects of cultural interest from Northern Ireland are different to those for Great Britain. Some exports of objects of cultural interest from Northern Ireland will require an EU export licence.

  • Exports from Northern Ireland to EU Member States require a UK export licence.

  • Exports from Northern Ireland directly to non-EU countries require an EU export licence.

  • Exports from Northern Ireland to Great Britain do not require an export licence issued by the UK. This includes objects from Northern Ireland which are being exported to a non-UK destination through a port or airport in Great Britain, which will require only a UK export licence for their final export from the UK.

  • Exports from EU Member States which are in transit through Northern Ireland, which have not been definitively despatched from the EU or which have not entered into free circulation in Northern Ireland, may require an EU export licence issued by the relevant EU Member State to permit them to be exported to Great Britain.

EU and UK export licences for objects of cultural interest from Northern Ireland are also issued by ACE. Information and guidance on export licences for objects of cultural interest is available on ACE’s website.

If you are in any doubt as to whether you require an export licence or which export licence you require, you are strongly advised to contact ACE at: enquiries@artscouncil.org.uk

Updates to this page

Published 7 November 2016
Last updated 2 September 2024 + show all updates

  1. Updated with details on the export licensing system is administered by Arts Council England (ACE).

  2. Update on temporary COVID-19 procedure

  3. Please note the important coronavirus update to this page

  4. First published.

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Contents

Part of Export goods from the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently from:

    • England, Wales or Scotland (Great Britain) to a country outside the UK
    • Northern Ireland to a country outside the UK and the EU

    What you need to do is different if you are:

    1. Learn about exporting, including making export plans, on great.gov.uk

  2. Step 2 Check the rules for exporting your goods

    1. Check duties, rules and restrictions for your goods in the destination country

  3. and Apply for any licences you need to export your goods

    There are special rules and you may need to get licences or certificates if you are exporting any of the following:

  4. Step 3 Get your business ready to export

    You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number
    1. Check if you need to register for VAT

    There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.

    1. Find out about using simplified declaration procedures
    2. Check if you can use Common Transit to move your goods
    3. Check if Authorised Economic Operator status is right for you

  5. and Check whoever's receiving the goods can import them

    The business or person receiving the goods may need:

    • to make an import declaration in their country
    • licences or certificates to receive goods from the UK

    Check whoever you are sending the goods to is able to import them into their country.

  6. Step 4 Decide who will make export declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    1. Find out how to hire someone to deal with customs for you
    2. Find out how to make export declarations yourself
    3. Find out how to transport goods out of the UK by road

  7. Step 5 Classify your goods

    You must find the right commodity code to classify the goods you're exporting.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  8. Step 6 Prepare the invoice and other documentation for your goods

    The completed invoice and any licences or certificates must travel with the goods.

    When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.

    You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.

    1. Get proof of origin for your goods

    You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.

    1. Check if you can zero rate the goods for VAT

  9. Step 7 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an export declaration and get your goods cleared by UK customs

    You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.

    1. Check how to bring goods back into the UK if they were rejected for import at another country’s border

  10. Step 8 Keep invoices and records

    You must keep commercial invoices and any customs paperwork.

    If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.

    1. Find out how to record the goods in your VAT accounts

    If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.