### 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 . ### 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 first 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 that the cultural goods have been exported from the source country in accordance with its laws and regulations or to prove the absence of such laws and regulations . the licit export from the source country should be proved with the appropriate supportive documents and evidence , in particular , export certificates or export 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 . in cases where the source country of the cultural goods cannot be reliably determined , the application should be accompanied by any supporting documents and information , providing evidence that the cultural goods were exported from the export country in accordance with its laws and regulations . the import of cultural goods that originate in conflict - affected or high - risk countries should always require the presentation of a licence issued by the competent authority of the first member state of entry . persons seeking to obtain such a licence should be able to prove that the cultural goods have been exported from the source country in accordance with its laws and regulations , therefore excluding the possibility to prove the legal export from the export country . the commission should establish , by means of implementing acts , a regularly updated list of conflict - affected and high - risk countries by means of which restrictive measures applied to cultural goods should be established , in accordance with article 215 of the treaty on the functioning of the european union . the commission should call upon external expertise such as unesco and the international council of museums to provide for such list which should be based , along the lines of the resolutions of the un security council , on the red lists published by icom , which classify the endangered categories of archaeological objects or works of art in the most vulnerable areas of the world in order to prevent them being sold or illegally exported .


### 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 . ### temporary admission of cultural goods for educational , scientific , restoration , conservation and academic research purposes and for the purpose of cooperation between museums or similar public non - profit institutions for the organisation of cultural exhibitions should not be subject to the presentation of a licence or of a statement . the cultural goods to be presented at commercial fairs and international art fairs should not be subject to the presentation of a licence or a statement . however , should the cultural goods be acquired and remain within the territory of the union , they should be subject to the presentation of a licence or a statement , depending on the category of the cultural goods .


### the competent authority of the member state of entry shall verify whether the application is complete . it shall request any missing information or document from the applicant within 30 days of receipt of the application . ### the competent authority of the first member state of entry shall verify whether the application is complete . it shall request any missing information or document from the applicant within 30 days of receipt of the application .


### the release of cultural goods for free circulation and the placing of cultural goods under a special procedure other than transit shall only be permitted upon the presentation of an import licence issued in accordance with article 4 or of an importer statement made out in accordance with article 5 . ### the entry into the eu customs area of cultural goods which have been exported from a third country in violation of its national legislation is prohibited . if the national laws of this country require an export certificate , the import shall only be authorised on presentation of this document and an import license issued under article 4 or an importer statement of the kind described under article 5 . if the national laws of this country do not require an export certificate , the import of cultural goods shall be authorised only on presentation of an import license issued under article 4 or an importer statement of the kind described under article 5 .


### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature and to amend the minimum age threshold in the third column of the table in the annex in the light of experience gathered during the implementation of this regulation . ### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature and to amend the minimum age and financial threshold in the annex , in the light of experience gathered during the implementation of this regulation .


### 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 . ### 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 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 standardized document . the object id standard , recommended by unesco , should be used to describe the cultural goods . those cultural goods should be electronically registered and the declarant should be provided with a copy of the relevant submitted documents in order to ensure traceability after the goods enter the internal market .


### the release for free circulation and the placing under a special procedure other than transit in the union of the cultural goods referred to in points , , , , , , , and of the annex shall be subject to the submission of an importer statement to the customs authorities of the member state of entry . ### the import into the eu of cultural goods which are referred to in the annex but which are not covered by article&#160 ; 4 shall be subject to the submission of an importer statement to the customs officials of the member state of entry .


### 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 . ### 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 first 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 that the cultural goods have been exported from the source country in accordance with its laws and regulations or to prove the absence of such laws and regulations . the licit export from the source country should be proved with the appropriate supportive documents and evidence , in particular , export certificates or export licences , 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 . in cases where the source country of the cultural goods cannot be reliably determined , the application should be accompanied by any supporting documents and information , providing evidence that the cultural goods were exported from the export country in accordance with its laws and regulations . the import of cultural goods that originate in conflict - affected or high - risk countries should always require the presentation of a licence issued by the competent authority of the first member state of entry . persons seeking to obtain such a licence should be able to prove that the cultural goods have been exported from the source country in accordance with its laws and regulations . the commission should establish , by means of implementing acts , a regularly updated list of conflict - affected and high - risk countries . the commission should call upon external expertise such as unesco and the international council of museums to provide for such list which should be based on the red lists published by icom , which classify the endangered categories of archaeological objects or works of art in the most vulnerable areas of the world in order to prevent them being sold or illegally exported .


### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature and to amend the minimum age threshold in the third column of the table in the annex in the light of experience gathered during the implementation of this regulation . ### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the categories of cultural goods and the minimum age threshold in the annex , in the light of the results of the implementation of this regulation .


### the competent authority shall , within 90 days of the submission of the complete application , examine the application and decide to issue the import licence or reject the application . it may reject the application on the following grounds : ### the competent authority shall , within 90 days of the submission of the complete application , examine the application and decide to issue the import licence or reject the application . it must reject the application on the following grounds :


### 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 . ### for other categories of cultural goods , the persons seeking to introduce them into the customs territory of the union 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 . accompanied with an electronic statement certifying and assuming their responsibility for their lawful export from the source country , the persons seeking to introduce the cultural goods into the customs territory of the union 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 . the object id standard , recommended by unesco , should be used to describe the cultural goods . those cultural goods should be electronically registered and the declarant should be provided with a copy of the relevant submitted documents in order to ensure traceability after the goods enter the internal market .


### 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 ; ### when it is not demonstrated that the cultural goods were exported from the export country in accordance with its laws and regulations ;


### the holder of the goods shall apply for an import licence to the competent authority of the member state of entry . the application shall be accompanied by any supporting documents and information substantiating that the cultural goods in question have been exported from the source country in accordance with its laws and regulations . however , where the export country is a contracting party to 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 application shall be accompanied by any supporting documents and information substantiating that the cultural goods have been exported from that country in accordance with its laws and regulations . ### the holder of the goods shall apply for an import licence to the competent authority of the member state of entry . the application shall be accompanied by any supporting documents and information substantiating that the cultural goods in question have been exported from the export country in accordance with its laws and regulations .


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


### the release for free circulation and the placing under a special procedure other than transit in the union of the cultural goods referred to in points , , , , , , , and of the annex shall be subject to the submission of an importer statement to the customs authorities of the member state of entry . ### the import of the cultural goods referred to in points , , , , , , , and of the annex shall be subject to the submission of an electronic importer statement to the customs authorities of the first member state of entry . the previous paragraph does not apply to cultural goods that originate in conflict - affected or high - risk countries . such cultural goods require the presentation of an import licence issued by the competent authority of the first member state of entry in accordance with the provisions set out in article 4 .


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


### the commission may establish , by means of implementing acts , the template for the application for the import licence as well as the procedural rules on the submission and processing of such an application . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 . ### the commission shall establish , by means of implementing acts , the electronic standardised template for the application for the import licence as well as the procedural rules on the electronic submission and processing of such an application together with the relevant supporting documents , which shall be done by electronic means . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 .


### member states shall organise training and capacity building activities to ensure the effective implementation of this regulation by the authorities concerned . they may also use awareness - raising campaigns to sensitise in particular buyers of cultural goods . ### member states shall organise training and capacity building activities to ensure the effective implementation of this regulation by the authorities and the professionals concerned . they shall also use awareness - raising campaigns to sensitise in particular buyers of cultural goods . moreover , in order to assist the market actors to implement this regulation , information contact points shall be made available in each member state .


### 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 no 182 / 2011 of the european parliament and of the council 28 . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### 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 modalities should also apply to the electronic standardised templates for import licence applications and forms , as well as for electronic 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 . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council 28 . implementing powers should also be conferred on the commission to establish a regularly updated list of conflict - affected and high - risk countries by means of which restrictive measures applied to cultural goods should be established , in accordance with article 215 of the treaty on the functioning of the european union . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers .


### the importer statement shall contain a declaration signed by the holder of the goods that the goods have been exported from the source country in accordance with its laws and regulations . however , where the export country is a contracting party to the unesco convention on cultural property , the importer statement shall contain a declaration signed by the holder of the goods that the goods have been exported from that country in accordance with its laws and regulations . ### the importer statement registered electronically and transmitted , where relevant , to the competent authorities , in an electronic form or on paper shall contain 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 .


### the importer statement shall contain a declaration signed by the holder of the goods that the goods have been exported from the source country in accordance with its laws and regulations . however , where the export country is a contracting party to the unesco convention on cultural property , the importer statement shall contain a declaration signed by the holder of the goods that the goods have been exported from that country in accordance with its laws and regulations . ### the importer statement shall contain : – the object id entered by the holder of the goods into an electronic system of the kind described under article 9 . – other information pertaining to the nature of the import .


### the legality of export should be examined based on the laws and regulations of the country where the cultural goods were discovered or created . 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 . ### the legality of export should be examined based on the laws and regulations of the country where the cultural goods were discovered or created . 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 cases where the source country of the cultural goods cannot be reliably determined , the person who seeks to introduce them into the customs territory of the union should demonstrate that they were legally exported from the last country where they were held before their dispatch into the union in accordance with its laws and regulations .


### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature and to amend the minimum age threshold in the third column of the table in the annex in the light of experience gathered during the implementation of this regulation . ### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature .


### ' 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 ; ### ' cultural goods ' means any object described in the annex to regulation&#160 ; no&#160 ; 116 / 2009 of 18&#160 ; december 2008 ;


### 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 . ### for other categories of cultural goods , the persons seeking to introduce them in to the customs territory of the union should supplement the information given to customs authorities with additional details on the source country of the goods in question . this information should enable customs authorities to take further action where , based upon a risk analysis , they believe those goods maybe the subject of illicit import .


### 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 ; ### where it is not demonstrated that the cultural goods were exported from the export country in accordance with its laws and regulations ;


### an electronic system may be developed for the storage and the exchange of information between the authorities of the member states , in particular regarding importer statements and import licences . ### an electronic system shall be developed for the storage and the exchange of information between the authorities of the member states within the framework of regulation no 952 / 2013 . any such system shall address the receipt , processing , storage and exchange of importer statements and import licences .


### 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 . ### for other categories of cultural goods , the persons seeking to introduce them into the customs territory of the union 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 . accompanied with an electronic statement certifying and assuming their responsibility for their lawful export from the source country , the persons seeking to introduce the cultural goods into the customs territory of the union 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 . the object id standard , recommended by unesco , should be used to describe the cultural goods . those cultural goods should be electronically registered and the declarant should be provided with a copy of the relevant submitted documents in order to ensure traceability after the goods enter the internal market .


### 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 . ### 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 first 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 that the cultural goods have been exported from the source country in accordance with its laws and regulations or to prove the absence of such laws and regulations . the licit export from the source country should be proved with the appropriate supportive documents and evidence , in particular , export certificates or export 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 . in cases where the source country of the cultural goods cannot be reliably determined , the application should be accompanied by any supporting documents and information , providing evidence that the cultural goods were exported from the export country in accordance with its laws and regulations . the import of cultural goods that originate in conflict - affected or high - risk countries should always require the presentation of a licence issued by the competent authority of the first member state of entry . persons seeking to obtain such a licence should be able to prove that the cultural goods have been exported from the source country in accordance with its laws and regulations , therefore excluding the possibility to prove the legal export from the export country . the commission should establish , by means of implementing acts , a regularly updated list of conflict - affected and high - risk countries by means of which restrictive measures applied to cultural goods should be established , in accordance with article 215 of the treaty on the functioning of the european union . the commission should call upon external expertise such as unesco and the international council of museums to provide for such list which should be based , along the lines of the resolutions of the un security council , on the red lists published by icom , which classify the endangered categories of archaeological objects or works of art in the most vulnerable areas of the world in order to prevent them being sold or illegally exported .


### 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 . ### 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 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 standardized document . the object id standard , recommended by unesco , should be used to describe the cultural goods . those cultural goods should be electronically registered and the declarant should be provided with a copy of the relevant submitted documents in order to ensure traceability after the goods enter the internal market .


### 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 . ### 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 first 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 that the cultural goods have been exported from the source country in accordance with its laws and regulations or to prove the absence of such laws and regulations . the licit export from the source country should be proved with the appropriate supportive documents and evidence , in particular , export certificates or export licences , 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 . in cases where the source country of the cultural goods cannot be reliably determined , the application should be accompanied by any supporting documents and information , providing evidence that the cultural goods were exported from the export country in accordance with its laws and regulations . the import of cultural goods that originate in conflict - affected or high - risk countries should always require the presentation of a licence issued by the competent authority of the first member state of entry . persons seeking to obtain such a licence should be able to prove that the cultural goods have been exported from the source country in accordance with its laws and regulations . the commission should establish , by means of implementing acts , a regularly updated list of conflict - affected and high - risk countries . the commission should call upon external expertise such as unesco and the international council of museums to provide for such list which should be based on the red lists published by icom , which classify the endangered categories of archaeological objects or works of art in the most vulnerable areas of the world in order to prevent them being sold or illegally exported .


### 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 . ### in order not to impede trade in goods across the external border 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 no 116 / 2009 and the provisions of the1954 hague convention , the 1970 unesco convention and of the 1995 unidroit convention , and a financial threshold for certain categories of cultural goods as stated in the annex . 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 pillage , 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 . the minimum financial threshold for certain categories of cultural goods is the value established for most of the categories contained in the annex of the regulation no 116 / 2009 on the export of cultural goods , which is in line with the objective of the proposal and the international conventions , and will minimise the burden on the art market operators .


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


### the release for free circulation and the placing under a special procedure other than transit in the union of the cultural goods referred to in points , , , , , , , and of the annex shall be subject to the submission of an importer statement to the customs authorities of the member state of entry . ### the import of the cultural goods referred to in points , , , , , , , and of the annex shall be subject to the submission of an electronic importer statement to the customs authorities of the first member state of entry . the previous paragraph does not apply to cultural goods that originate in conflict - affected or high - risk countries . such cultural goods require the presentation of an import licence issued by the competent authority of the first member state of entry in accordance with the provisions set out in article 4 .


### the release of cultural goods for free circulation and the placing of cultural goods under a special procedure other than transit shall only be permitted upon the presentation of an import licence issued in accordance with article 4 or of an importer statement made out in accordance with article 5 . ### the entry into the eu customs area of cultural goods which have been exported from a third country in violation of its national legislation is prohibited . if the national laws of this country require an export certificate , the import shall only be authorised on presentation of this document and an import license issued under article 4 or an importer statement of the kind described under article 5 . if the national laws of this country do not require an export certificate , the import of cultural goods shall be authorised only on presentation of an import license issued under article 4 or an importer statement of the kind described under article 5 .


### the commission may adopt , by means of implementing acts , the template for the importer statement as well as the procedural rules on the submission and processing of the importer statement . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 . ### the commission may adopt , by means of implementing acts , the electronic standardised template for the importer statement as well as the procedural rules on the electronic submission and processing of the importer statement . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 .


### 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 . ### in order not to impede trade with goods across the external border 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 all categories of cultural goods and a financial threshold for certain categories of cultural goods as stated in the annex . certain categories of cultural goods will not be subject to a financial threshold since they require a reinforced protection due to their higher risk of pillage , 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 . the minimum financial threshold for certain categories of cultural goods , which is the value established for most categories contained in the annex of the regulation no 116 / 2009 on the export of cultural goods , is in line with the objectives of the proposal and will minimise the burden on the art market operators .


### the commission may adopt , by means of implementing acts , the template for the importer statement as well as the procedural rules on the submission and processing of the importer statement . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 . ### the commission shall adopt , by means of implementing acts , the electronic standardised template for the importer statement as well as the procedural rules on the electronic submission and processing of the importer statement . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 .


### the eu strategy and action plan for customs risk management29 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 no 952 / 2013 should be used and relevant risk information be exchanged between customs authorities . __________________ 29 com / 2014 / 0527 final : communication from the commission to the european parliament , the council and the european economic and social committee on the eu strategy and action plan for customs risk management . ### the eu strategy and action plan for customs risk management29 aims –inter alia - to strengthen capacities and training of customs authorities to increase the responsiveness to risks in the area of cultural goods . the common risk management framework laid down in regulation no 952 / 2013 should be used and relevant risk information be exchanged between customs authorities . __________________ 29 com / 2014 / 0527 final : communication from the commission to the european parliament , the council and the european economic and social committee on the eu strategy and action plan for customs risk management .


### the commission may lay down , by means of implementing acts , ### the commission shall lay down , by means of implementing acts ,


### 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 . ### 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 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 .


### customs authorities shall seize and temporarily retain cultural goods brought into the customs territory of the union where the cultural goods in question entered the customs territory of the union without the conditions laid down in paragraphs 1 and 2 of article 3 being fulfilled . ### customs authorities shall seize and temporarily retain cultural goods brought into the customs territory of the union where the cultural goods in question entered the customs territory of the union without the conditions laid down in paragraphs 1and 2 of article 3 being fulfilled . in case of retention of the cultural goods , adequate conservation conditions shall be guaranteed in accordance with the conditions and responsibilities for the temporary storage of goods as stated in article 147 of regulation no 952 / 2013 , having due regard to the particular nature of the goods .


### the release of cultural goods for free circulation and the placing of cultural goods under a special procedure other than transit shall only be permitted upon the presentation of an import licence issued in accordance with article 4 or of an importer statement made out in accordance with article 5 . ### the release of cultural goods for free circulation and the placing of cultural goods under a special procedure other than transit shall only be permitted upon the presentation of an import licence issued in accordance with article 4 or of an importer statement made out in accordance with article 5 . this obligation shall not exist for books that are less than 500 years old and have a value of less than €150 000 .


### the commission may establish , by means of implementing acts , the template for the application for the import licence as well as the procedural rules on the submission and processing of such an application . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 13 . ### the commission shall establish , by means of implementing acts , the electronic standardised template for the application for the import licence as well as the procedural rules on the electronic submission and processing of such an application together with the relevant supporting documents , which shall be done by electronic means . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 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 . ### 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 in order to ensure their safety and preservation .


### the holder of the goods shall apply for an import licence to the competent authority of the member state of entry . the application shall be accompanied by any supporting documents and information substantiating that the cultural goods in question have been exported from the source country in accordance with its laws and regulations . however , where the export country is a contracting party to 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 application shall be accompanied by any supporting documents and information substantiating that the cultural goods have been exported from that country in accordance with its laws and regulations . ### the holder of the cultural goods listed in the previous paragraph shall apply for an import licence to the competent authority of the first member state of entry . the application shall be accompanied by any supporting documents and information substantiating that the cultural goods in question have been exported from the source country in accordance with its laws and regulations or in the absence of such laws and regulations . in cases where the source country of the cultural goods cannot be reliably determined , the application for the import licence shall be accompanied by any supporting documents and information , providing evidence that the cultural goods were exported from the export country in accordance with its laws and regulations . the holder of cultural goods that originate in conflict - affected or high - risk countries shall always apply for an import licence to the competent authority of the first member state of entry . the application shall be accompanied by any supporting documents and information substantiating that such cultural goods have been exported from the source country in accordance with its laws and regulations .


### 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 . ### 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 100 year minimum age threshold for the most vulnerable categories of cultural goods , in line with the provisions of the 1954 hague convention , the 1970 unesco convention and of the 1995 unidroit convention . 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 .


### 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 . ### 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 is appropriate to set a 300 year age threshold for all 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 .


### 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 no 182 / 2011 of the european parliament and of the council 28 . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### 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 modalities should also apply to the electronic standardised templates for import licence applications and forms , as well as for electronic 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 . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council 28 . implementing powers should also be conferred on the commission to establish a regularly updated list of conflict - affected and high - risk countries by means of which restrictive measures applied to cultural goods should be established , in accordance with article 215 of the treaty on the functioning of the european union . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers .


### 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 . ### 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 .


### 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 . ### 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 . consequently , the application of this regulation should be deferred .


### 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 no 182 / 2011 of the european parliament and of the council28 . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### 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 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 no 182 / 2011 of the european parliament and of the council28 . __________________ 28 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers .


### the commission may adjust the cap with effect from 2025 onwards . those adjustments shall be performed by means of delegated acts in accordance with article 16 . ### the commission shall adjust the cap with effect from 2021 onwards , in order to reflect wltp calculation . those adjustments shall be performed by means of delegated acts in accordance with article 16 .


### zlev factor is , unless this sum is larger than 1 . 05 or lower than 1 . 0 in which case the zlev factor shall be set to 1 . 05 or 1 . 0 as the case may be ### zlev factor is , unless this sum is larger than 1 . 05 or lower than 0 . 95 in which case the zlev factor shall be set to 1 . 05 or 0 . 95 as the case may be


### for the average emissions of the new passenger car fleet , an eu fleet - wide target equal to a 30% reduction of the average of the specific emissions targets in 2021 determined in accordance with point 6 . 1 . 2 of part a of annex i ; ### for the average emissions of the new passenger car fleet , an eu fleet - wide target equal to a 20% reduction of the average of the specific emissions targets in 2021 determined in accordance with point 6 . 1 . 1 of part a of annex i ;


### reduction levels for the union - wide fleets of new passenger cars and light commercial vehicles should therefore be set for 2025 and for 2030 , taking into account the vehicle fleet renewal time and the need for the road transport sector to contribute to the 2030 climate and energy targets . this stepwise approach also provides a clear and early signal for the automotive industry not to delay the market introduction of energy efficient technologies and zero - and low - emission vehicles . ### reduction levels for the union - wide fleets of new passenger cars and light commercial vehicles should therefore be set for 2030 , taking into account the vehicle fleet renewal time and the need for the road transport sector to contribute to the 2030 climate and energy targets . this stepwise approach also provides a clear and early signal for the automotive industry not to delay the market introduction of energy efficient technologies and zero - and low - emission vehicles .


### the commission may adjust the cap with effect from 2025 onwards . those adjustments shall be performed by means of delegated acts in accordance with article 16 . ### the commission shall adjust the cap with effect from 2021 onwards to reflect the switch to wltp . those adjustments shall be performed by means of delegated acts in accordance with article 16 .


### x is 15% in the years 2025 to 2029 and 30% in 2030 onwards . ### x is 20% in 2030 onwards .


### x is 30% ### x is 15%


### the innovative technologies must not be covered by mandatory provisions due to complementary additional measures complying with the 10 g co2 / km reduction referred to in article 1 or be mandatory under other provisions of union law . with effect from 1 january 2025 , this criterion shall not apply with regard to efficiency improvements for air conditioning systems . ### the innovative technologies must not be covered by mandatory provisions due to complementary additional measures complying with the 10 g co2 / km reduction referred to in article 1 or be mandatory under other provisions of union law . this criterion shall not apply with regard to efficiency improvements for air conditioning systems .


### the efsi should support strategic investments with high economic value added contributing to achieving union policy objectives . ### the efsi should support strategic investments with high societal and economic value added contributing to achieving union policy objectives .


### the efsi should support strategic investments with high economic value added contributing to achieving union policy objectives . ### the efsi should support strategic investments with high economic value added , promoting research , education and training , and contributing to achieving union policy objectives .


### investment in education and training , health , research and development , information and communications technology and innovation ; ### investment in education and training with the goal of closing the skills - gap , increasing employability and thus promoting growth ; health , research and development , information and communications technology and innovation ;


### decisions on the use of the efsi support for infrastructure and large mid - cap projects should be made by an investment committee . the investment committee should be composed of independent experts who are knowledgeable and experienced in the areas of investment projects . the investment committee should be accountable to a steering board of the efsi , who should supervise the fulfilment of the efsi ' s objectives . to effectively benefit from the experience of the eif , the efsi should support funding to the eif to allow the eif to undertake individual projects in the areas of small and medium enterprises and small mid - cap companies . ### decisions on the use of the efsi support for infrastructure and large mid - cap projects should be made by an investment committee . the investment committee should be composed of independent experts who are knowledgeable and experienced in the areas of investment projects and in the support for the general objectives of the financing and investment operations . the investment committee should be accountable to a steering board of the efsi , who should supervise the fulfilment of the efsi ' s objectives . to effectively benefit from the experience of the eif , the efsi should support funding to the eif to allow the eif to undertake individual projects in the areas of small and medium enterprises and small mid - cap companies .


### all statements of support shall be collected within a period not exceeding 12 months from a date chosen by the group of organisers , without prejudice to article 11 . that date must be not later than three months from the registration of the initiative in accordance with article 6 . ### all statements of support shall be collected within a period not exceeding 12 months from a date chosen by the group of organisers , without prejudice to article 11 . that date must be not later than six months from the registration of the initiative in accordance with article 6 .


### in this manner certain traders artificially segment the internal market along internal frontiers and hamper the free movement of goods and services , thus restricting the rights of customers and preventing them from benefitting from a wider choice and optimal conditions . such discriminatory practices are an important factor contributing to the relatively low level of cross - border commercial transactions within the union , including in the sector of electronic commerce , which prevents the full growth potential of the internal market from being realised . clarifying in which situations there can be no justification for differential treatment of this kind should bring clarity and legal certainty for all participants in cross - border transactions and should ensure that rules on non - discrimination can be effectively applied and enforced across the internal market . ### in this manner certain traders artificially segment the internal market along internal frontiers and hamper the free movement of goods and services , thus restricting the rights of consumers and preventing them from benefitting from a wider choice and optimal conditions . such discriminatory practices are an important factor contributing to the relatively low level of cross - border commercial transactions within the union , including in the sector of electronic commerce , which prevents the full growth potential of a truly integrated internal market and its fostering . clarifying in which situations there can be no justification for differential treatment of this kind should bring clarity and legal certainty for all participants in cross - border transactions and should ensure that rules on non - discrimination can be effectively applied and enforced across the internal market .


### in a number of specific situations , any differences in the treatment of customers through the application of general conditions of access , including outright refusals to sell goods or to provide services , for reasons related to the customers ' nationality , place of residence or place of establishment cannot be objectively justified . in those situations , all such discrimination should be prohibited and customers should consequently be entitled , under the specific conditions laid down in this regulation , to engage in commercial transactions under the same conditions as a local customer and have full and equal access to any of the different goods or services offered irrespective of their nationality , place of residence or place of establishment . where necessary , traders should therefore take measures to ensure compliance with that prohibition of discrimination if otherwise the customers concerned would be precluded from having such full and equal access . however , the prohibition applicable in those situations should not be understood as precluding traders from directing their activities at different member states or certain groups of customers with targeted offers and differing terms and conditions , including through the setting - up of country - specific online interfaces . ### in a number of specific situations , any differences in the treatment of consumers through the application of general conditions of access , including outright refusals to sell goods , accept certain financial transactions that are officially stated by a trader or to provide services , for reasons related to the consumers ' nationality or place of residence cannot be objectively justified . in those situations , all such discrimination should be prohibited and consumers should consequently be entitled , under the specific conditions laid down in this regulation , to engage in commercial transactions under the same conditions as a local consumer and have full and equal access to any of the different goods or services offered irrespective of their nationality or place of residence . where necessary , traders should therefore take measures to ensure compliance with that prohibition of discrimination if otherwise the consumers concerned would be precluded from having such full and equal access .


### this regulation should not affect acts of union law concerning judicial cooperation in civil matters , notably the provisions on the law applicable to contractual obligations and on jurisdiction set out in regulations no 593 / 2008 of the european parliament and of the council24 and 1215 / 2012 of the european parliament and of the council25 , including the application of those acts and provisions in individual cases . in particular , the mere fact that a trader acts in accordance with the provisions of this regulation should not be construed as implying that he directs his activities to the consumer ' s member state for the purpose of such application . _________________ 24 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 25 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters . ### this regulation should be without prejudice to union law concerning judicial cooperation in civil matters , notably the provisions on the law applicable to contractual obligations and on jurisdiction set out in regulations no 593 / 2008 of the european parliament and of the council24 and 1215 / 2012 of the european parliament and of the council25 , including the application of those acts and provisions in individual cases . in particular , the mere fact that a trader provides access to his or her online interface for consumers from other member states in accordance with the provisions of this regulation should not be construed as implying that he directs his activities to the consumer ' s member state for the purpose of such application . _________________ 24 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 25 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters .


### this regulation aims at preventing discrimination based on customers ' nationality , place of residence or place of establishment , including geo - blocking , in cross - border commercial transactions between traders and customers relating to the sales of goods and the provision of services within the union . it seeks to address direct as well as indirect discrimination , thus also covering unjustified differences of treatment on the basis of other distinguishing criteria which lead to the same result as the application of criteria directly based on customers ' nationality , place of residence or place of establishment . such other criteria can be applied , in particular , on the basis of information indicating the physical location of customers , such as the ip address used when accessing an online interface , the address submitted for the delivery of goods , the choice language made or the member state where the customer ' s payment instrument has been issued . ### this regulation aims at preventing discrimination based on consumers ' nationality or place of residence , including geo - blocking , in cross - border commercial transactions between traders and consumers relating to the sales of goods and the provision of services within the union . it seeks to address direct as well as indirect discrimination , thus also covering unjustified differences of treatment on the basis of other distinguishing criteria which lead to the same result as the application of criteria directly based on consumers ' nationality or place of residence . such other criteria can be applied , in particular , on the basis of information indicating the physical location of consumers , such as the ip address used when accessing an online interface , the address submitted for the delivery of goods , the choice language made or the member state where the consumer ' s payment instrument has been issued .


### the first evaluation referred to in paragraph 1 shall be carried out , in particular , with a view to assessing whether the prohibition of article 4 should also apply to electronically supplied services , the main feature of which is the provision of access to and use of copyright protected works or other protected subject matter , provided that the trader has the requisite rights for the relevant territories . ### the first evaluation referred to in paragraph 1 shall be carried out , in particular , with a view to assessing whether the scope of this regulation should be extended to cover additional sectors such as audio - visual , financial , transport , electronic communication and healthcare services .


### member states shall lay down the rules on the penalties applicable for infringements of the provisions of this regulation and shall take all measures necessary to ensure that they are implemented . the penalties provided for shall be effective , proportionate and dissuasive . ### member states shall lay down the rules on the sanctions applicable for infringements of the provisions of this regulation and shall take all necessary measures to ensure that they are implemented . the sanctions provided for shall be effective , proportionate and dissuasive .


### the first of those situations is where the trader sells goods and there is no cross - border delivery of those goods by or on behalf of the trader to the member state where the customer resides . in that situation the customer should be able to purchase goods , under exactly the same conditions , including price and conditions relating to the delivery of the goods , as similar customers who are residents of the member state of the trader . that may mean that a foreign customer will have to pick up the good in that member state , or in a different member state to which the trader delivers . in this situation , there is no need to register for value added tax in the member state of the customer , nor arrange for the cross - border delivery of goods . ### the first of those situations is where the trader sells goods and there is no cross - border delivery of those goods by or on behalf of the trader to the member state where the consumer resides . in that situation the consumer should be able to purchase goods , under exactly the same conditions , including price and conditions relating to the delivery of the goods , as similar consumers who are residents of the member state of the trader . that may mean that a foreign consumer will have to pick up the good in that member state , or in a different member state to which the trader delivers . in this situation , the trader has no obligation to cover any additional costs of the cross - border delivery . furthermore , there is no need to register for value added tax in the member state of the consumer , nor arrange for the cross - border delivery of goods .


### considering that some regulatory and administrative barriers for traders have been removed across the union in certain services sectors as a result of the implementation of directive 2006 / 123 / ec , in terms of material scope , consistency should be ensured between this regulation and directive 2006 / 123 / ec . as a consequence , the provisions of this regulation should apply inter alia to non - audio - visual electronically supplied services , the main feature of which is the provision of access to and use of copyright protected works or other protected subject matter , subject however to the specific exclusion provided for in article 4 and the subsequent evaluation of that exclusion as provided for in article 9 . audio - visual services , including services the main feature of which is the provision of access to broadcasts of sports events and which are provided on the basis of exclusive territorial licenses , are excluded from the scope of this regulation . access to retail financial services , including payment services , should therefore also be excluded , notwithstanding the provisions of this regulation regarding non - discrimination in payments . ### considering that some regulatory and administrative barriers for traders have been removed across the union in certain services sectors as a result of the implementation of directive 2006 / 123 / ec , in terms of material scope , consistency should be ensured between this regulation and directive 2006 / 123 / ec . as a consequence , the provisions of this regulation should apply inter alia to non - audio - visual copyright - protected works when a copyrighted content is blocked for reasons that are not copyright and electronically supplied services , the main feature of which is the provision of access to and use of copyright protected works or other protected subject matter , subject however to the specific exclusion provided for in article 4 and the subsequent evaluation of that exclusion as provided for in article 9 . audio - visual services , including services the main feature of which is the provision of access to broadcasts of sports events and which are provided on the basis of exclusive territorial licenses , are excluded from the scope of this regulation . access to retail financial services , including payment services , should therefore also be excluded . however , the commission should nevertheless review possibilities to include them in the scope of the regulation , notwithstanding the provisions of this regulation regarding non - discrimination in payments .


### where the trader sells goods and those goods are not delivered cross - border to the member state of the customer by the trader or on his or her behalf ; ### the trader sells goods and those goods are not delivered cross - border to the member state of the consumer by the trader or on his or her behalf , but are collected at a location agreed between the trader and the consumer in which the trader operates ;


### discrimination can also occur in relation to services in the field of transport , in particular with respect to the sales of tickets for the transport of passengers . however , in that regard regulation no 1008 / 2008 of the european parliament and of the council18 , regulation no 1177 / 2010 of the european parliament and of the council19 and regulation no 181 / 2011 of the european parliament and of the council20 already contain broad prohibitions of discriminations covering all discriminatory practices that the present regulation seeks to address . furthermore , it is intended that regulation no 1371 / 2007 of the european parliament and of the council21 will be amended to that effect in near future . therefore , and in order to ensure consistency with the scope of application of directive 2006 / 123 / ec , services in the field of transport should remain outside the scope of this regulation . _________________ 18 regulation no 1008 / 2008 of the european parliament and of the council of 24 september 2008 on common rules for the operation of air services in the community . 19 regulation no 1177 / 2010 of the european parliament and of the council of 24 november 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending regulation no 2006 / 2004 . 20 regulation no 181 / 2011 of the european parliament and of the council of 16 february 2011 on the rights of passengers in bus and coach transport and amending regulation no 2006 / 2004 . 21 regulation no 1371 / 2007 of the european parliament and of the council of 23 october 2007 on rail passengers’ rights and obligations . ### discrimination occurs in relation to services in the field of transport , in particular with respect to the sales of tickets for the transport of passengers , even though regulation no 1008 / 2008 of the european parliament and of the council18 , regulation no 1177 / 2010 of the european parliament and of the council19 and regulation no 181 / 2011 of the european parliament and of the council20 already contain broad prohibitions of discriminations covering all discriminatory practices that the present regulation seeks to address . furthermore , it is intended that regulation no 1371 / 2007 of the european parliament and of the council21 will be amended to that effect in near future . therefore , services in the field of transport should either , after review of this regulation , be included in the scope of this regulation , or prohibition of discriminations covering all discriminatory practices should be effectively enforced through specific union legislation in that area . _________________ 18 regulation no 1008 / 2008 of the european parliament and of the council of 24 september 2008 on common rules for the operation of air services in the community . 19 regulation no 1177 / 2010 of the european parliament and of the council of 24 november 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending regulation no 2006 / 2004 . 20 regulation no 181 / 2011 of the european parliament and of the council of 16 february 2011 on the rights of passengers in bus and coach transport and amending regulation no 2006 / 2004 . 21 regulation no 1371 / 2007 of the european parliament and of the council of 23 october 2007 on rail passengers’ rights and obligations .


### this regulation should not affect acts of union law concerning judicial cooperation in civil matters , notably the provisions on the law applicable to contractual obligations and on jurisdiction set out in regulations no 593 / 2008 of the european parliament and of the council24 and 1215 / 2012 of the european parliament and of the council25 , including the application of those acts and provisions in individual cases . in particular , the mere fact that a trader acts in accordance with the provisions of this regulation should not be construed as implying that he directs his activities to the consumer ' s member state for the purpose of such application . _________________ 24 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 25 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters . ### this regulation should not affect acts of union law concerning judicial cooperation in civil matters , notably the provisions on the law applicable to contractual obligations and on jurisdiction set out in regulations no 593 / 2008 of the european parliament and of the council24 and 1215 / 2012 of the european parliament and of the council25 , including the application of those acts and provisions in individual cases . in particular , the mere fact that a trader acts in compliance with the provisions of this regulation should not be construed as implying that he directs his activities to the consumer ' s member state , within the meaning of article 6 of regulation no 593 / 2008 , and of article 17 of regulation 1215 / 2012 . therefore , the mere fact that the trader does not block / limit access to its online interface for consumers from another member state or does not apply different general conditions of access in the cases laid down in this regulation or does not apply different conditions for payment transactions in the payment schedule does not denote acceptance , and should not be considered as directing activities to the consumer ' s member state , for the purpose of determining applicable law and jurisdiction . this is apparent from the case law of the court of justice of the european union , according to which it is necessary to demonstrate , when establishing whether an activity is directed to the consumer ' s member state , that the trader has expressed an intention to do this . such an intention cannot be considered to have been expressed solely where the trader is complying with the legal obligations set out in this regulation . it is also apparent from the case law of the court of justice of the european union that the mere existence of a website accesible in a member state other than the one in which the trader is established is insufficient grounds for establishing that the trader is directing his activities to that member state . moreover , the fact that the website is interactive or otherwise is not a decisive factor . however , the trader should remain at liberty to direct his activities to the member state in which the consumer has his habitual residence or domicile . this should be assessed on a case - by - case basis , if additional elements going beyond compliance with the mandatory provisions exist , and if this constitutes proof from which it can be concluded that the trader is seeking to directs his activities to the member state where the consumer has his habitual residence or domicile . _________________ 24 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 25 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters .


### traders shall not apply different general conditions of access to their goods or services , for reasons related to the nationality , place of residence or place of establishment of the customer , in the following situations : ### traders shall not apply different general conditions of access to their goods or services , for reasons related to the nationality or&#160 ; place of residence of the consumer , where :


### in order to realise the objective of ensuring good functioning of the internal market , as an area without internal frontiers in which the free movement of inter alia goods and services is ensured , it is not sufficient to abolish , as between member states , only state barriers . such abolition can be undermined by private parties putting in place obstacles inconsistent with internal market freedoms . that occurs where traders operating in one member state block or limit the access to their online interfaces , such as websites and apps , of customers from other member states wishing to engage in cross - border commercial transactions . it also occurs through other actions by certain traders involving the application of different general conditions of access to their goods and services with respect to such customers from other member states , both online and offline . whereas there may sometimes be objective justifications for such differential treatment , in other cases traders deny consumers wishing to engage in cross - border commercial transactions access to goods or services , or apply different conditions in this regard , for purely commercial reasons . ### in order to realise the objective of ensuring good functioning of the internal market , as an area without internal frontiers in which the free movement of , inter alia , people , goods and services is ensured , it is not sufficient to abolish , as between member states , only state barriers . such abolition can be undermined by certain private parties putting in place obstacles inconsistent with the principles and freedoms of the internal market . that occurs where certain traders operating in one member state block or limit access to their online interfaces , such as websites and apps , for consumers and / or undertakings from other member states wishing to engage in cross - border commercial transactions . it also occurs through other actions by certain traders involving the application of different restrictive general conditions of access to their goods and services with respect to such consumers and / or undertakings from other member states , both online and offline . whereas there may sometimes be objective justifications for such differential treatment , in other cases traders deny consumers wishing to engage in cross - border commercial transactions access to goods or services , or apply different conditions in this regard , for purely commercial reasons .


### in order to realise the objective of ensuring good functioning of the internal market , as an area without internal frontiers in which the free movement of inter alia goods and services is ensured , it is not sufficient to abolish , as between member states , only state barriers . such abolition can be undermined by private parties putting in place obstacles inconsistent with internal market freedoms . that occurs where traders operating in one member state block or limit the access to their online interfaces , such as websites and apps , of customers from other member states wishing to engage in cross - border commercial transactions . it also occurs through other actions by certain traders involving the application of different general conditions of access to their goods and services with respect to such customers from other member states , both online and offline . whereas there may sometimes be objective justifications for such differential treatment , in other cases traders deny consumers wishing to engage in cross - border commercial transactions access to goods or services , or apply different conditions in this regard , for purely commercial reasons . ### in order to realise the objective of ensuring good functioning of the internal market , as an area without internal frontiers in which the free movement of inter alia goods and services is ensured , it is not sufficient to abolish , as between member states , only state barriers . such abolition can be undermined by private parties putting in place obstacles inconsistent with internal market freedoms . that occurs where traders operating in one member state block or limit the access to their online interfaces , such as websites and apps , of consumers from other member states wishing to engage in cross - border commercial transactions . it also occurs through other actions by certain traders involving the application of different general conditions of access to their goods and services with respect to such consumers from other member states , both online and offline . whereas there may sometimes be objective justifications for such differential treatment , in other cases traders deny consumers wishing to engage in cross - border commercial transactions access to goods or services , or apply different conditions in this regard , for purely commercial reasons . this practice undermines the core purpose of the internal market , lowers consumers options and the level of competition .


### the prohibition set out in paragraph 1 shall not apply in so far as a specific provision laid down in union law or in the laws of member states in accordance with union law prevents the trader from selling the goods or providing the services to certain customers or to customers in certain territories ### the prohibition set out in paragraph 1 shall not apply in so far as a specific provision laid down in union law or in the laws of member states in accordance with union law by preventing the trader from selling the goods or providing the services to certain consumers or to consumers in certain territories .


### pursuant to regulation no 593 / 2008 of the european parliament and of the council22 , the choice of law applicable to contracts between a consumer and a professional who pursues his or her commercial or professional activities in the country where the consumer has his or her habitual residence or , by any means , directs such activities to that country or to several countries including that country , may not have the result of depriving the consumer of the protection afforded to him by provisions that cannot be derogated from by agreement by virtue of the law of the country where the consumer has his or her habitual residence . pursuant to regulation 1215 / 2012 of the european parliament and of the council23 , in matters related to a contract between a consumer and a professional who pursues commercial or professional activities in the member state of the consumer ' s domicile or , by any means , directs such activities to that member state or to several states including that member state , a consumer may bring proceedings against the other party in the courts of the member state where he is domiciled and proceedings may be brought against the consumer only in those courts . _________________ 22 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 23 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters . ### this regulation should be without prejudice to regulation no 593 / 2008 of the european parliament and of the council22 . in cases where a trader actively directs or declares his or her activities to a country or to several countries where the consumer has his or her habitual residence , the choice of law applicable to contracts between a consumer and a trader may not have the result of depriving the consumer of the protection afforded to him by provisions that cannot be derogated from by agreement by virtue of the law of the country where the consumer has his or her habitual residence . pursuant to regulation 1215 / 2012 of the european parliament and of the council23 , in matters related to a contract between a consumer and a professional who pursues commercial or professional activities in the member state of the consumer ' s domicile or , by any means , directs such activities to that member state or to several states including that member state , a consumer may bring proceedings against the other party in the courts of the member state where he is domiciled and proceedings may be brought against the consumer only in those courts . _________________ 22 regulation no 593 / 2008 of the european parliament and of the council of 17 june 2008 on the law applicable to contractual obligations . 23 regulation no 1215 / 2012 of the european parliament and of the council of 12 december 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters .