Cultural goods are movable goods presenting a historical, artistic, aesthetic, scientific, technical or industrial, social, vernacular or ethnological interest that may belong to the following categories:
- rare zoological, botanical, mineral, and anatomical specimens and collections
- objects with a paleontological interest
- goods concerning history, including the history of sciences and techniques, military and social history as well as the life of national leaders, thinkers, savants and artists, and events of national importance
- products of archaeological research (legal and clandestine) and archaeological discoveries
- elements originating from the dismembering of artistic or historical monuments and archaeological sites
- objects from antiquity that are older than 100 years of age, such as inscriptions, coins and engraved seals
- ethnological materials
- goods of artistic interests such as:
- pictures, paintings and drawings made entirely by hand on any medium and any material (excluding industrial drawings and manufactured articles decorated by hand)
- original productions of statuary art and sculpture, of any materials
- original engravings, prints and lithographs
- original artistic assemblages and montages, of any materials
- rare manuscripts, books, antique documents and publications of special interest (historical, artistic, scientific, literary, etc.) individual works or in collections
- postal stamps, tax stamps or similar, individually or in collections
- archives, including phonographic, photographic and cinematographic archives
- furnishings that are older than 100 years of age, and antique musical instruments.
A cultural good requires an export license depending on its nature, its age, and its monetary value.
A Luxembourg cultural good classified as national monument is prohibited from export.
The export of certain cultural goods listed in a European regulation to a third country requires the presentation of an export license to the Customs and Excise Administration delivered by the Minister of Culture. The object of this procedure is to fight against the theft or illicit exportation of cultural goods.
The exportation of cultural goods also requires an export declaration to the Customs and Excise Administration.
The temporary exportation of cultural goods may be carried out with an ATA Carnet, with suspended duties and taxes.
The following procedure is described on the Guichet.lu website:
In Luxembourg, the Ministry of Culture is the competent authority for monitoring and authorizing exports of cultural goods.