The Superintendence of Cultural Heritage (SCH) is responsible for certifying items imported from outside the European Union as being cultural heritage items. The SCH also confirms the declared value of these items (or otherwise), consequently allowing the importation to benefit from a reduced VAT rate.  This means that all goods declared as works of art, collectors’ pieces and antiques (Chapter 97) would need to be referred to SCH for specific age establishment and hence determining whether the item can be classified as being of cultural heritage or not.

If on the other hand,  during an inspection, the Customs Official has doubts as to whether an item under review is of cultural heritage value, just because it has been declared otherwise (e.g. replica), an e-mail is to be forwarded to the SCH on [email protected], supported with pictures of the same object.  The SCH will determine whether this will be subject to their inspection or not.  If selected for inspection but found not to be of cultural value, the fee for their service would be waived.

So in summary, if the Department of Customs is unsure whether an object is of cultural heritage value or not:

1. An e-mail is to be sent to the SCH on [email protected], ideally with photographs of the object under review;
2. The SCH will reply, stating either:

a.  that the item is of cultural concern, will be inspected by the SCH and the related fees will be charged to the importer;

b. the item under review is not of a cultural concern and there will be no need for inspection;

c. the SCH cannot confirm whether the item is of cultural heritage or not and as such, the SCH will conduct an inspection. If object is of cultural heritage, it will be subject to normal procedures and fees. If not, the associated fees will be waived.