• Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
    Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
  • Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
    Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
  • Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
    Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
  • Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
    Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
  • Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab
    Egyptian experts and officials inspect recovered smuggled artefacts at the embassy in Paris. Screengrab

Egypt repatriates 114 smuggled artefacts from France


Kamal Tabikha
  • English
  • Arabic

Egypt is set to take back 114 priceless artefacts smuggled to France and three smuggled to the UK.

Officials from the country have travelled to Paris to retrieve the items from French authorities and return them home, the Public Prosecution office said on Thursday.

Teams from both countries had spent months tracking down the artefacts.

Dr Mostafa Waziri, director general of the Egyptian Supreme Council of Antiquities, inspected the items and determined that they cover a range of Egypt’s history.

The Egyptian ambassador in France, Alaa Youssef, called the effort an “unprecedented win for bilateral relations” during a ceremony at the embassy.

He said that there had been a major increase in co-operation between the judiciaries of both countries in the last two years and that this had helped them to retrieve the artefacts.

Shortly after the announcement that the items were being brought back to Egypt from France, the Tourism and Antiquities Ministry announced that three smuggled Egyptian artefacts were being recovered from London.

The items were located with the help of the British Museum, which is assisting in returning them to Cairo.

The artefacts, dating from the Pharaonic and Greek age, were sold in London after being smuggled out of Egypt before being recovered by British officials.

Egypt’s prosecutor general, Hamada El Sawy, said the country has been grappling with smuggling of antiquities for millennia and that co-operation was the way to fight the crime.

He said such smuggling was “on every Egyptian’s mind due to the cultural and ancestral importance these relics hold”.

Egyptian security forces, he said, will be implementing better measures to stop further smuggling out of Egypt.

The crime is punishable with 25 years in prison, with no statute of limitations.

Those convicted of carrying out unlawful excavations on Egyptian soil with the intention of smuggling can receive up to 10 years in prison.

The law also stipulates a jail sentence of between three and seven years and a fine of up to EGP 500,000 ($31,908) for destroying, damaging or altering in any way the original features of a historical artefact.

An antiquities ministry statement from 2018 said that 32,638 artefacts had been lost in the last 50 years.

Despite the government’s efforts to repatriate smuggled artefacts, a large number of Egyptian relics are regularly sold publicly through some of the world’s most prominent auction houses, leading Egyptologist Bassam El Shamaa told The National.

“What is often overlooked when discussing artefact smuggling out of Egypt is the sheer size of the problem,” he said. “It’s not just a couple of pieces that have been stolen, it’s thousands of important artefacts that are constantly being smuggled out and then sold to anonymous buyers. When these pieces are sold, they become virtually untraceable and an important piece of our heritage is lost.”

Mr El Shamaa, who has led multiple national media campaigns to draw attention to the issue of smuggling, explains that there is much more that needs to be done to protect artefacts in Egypt on the government’s part.

“Simple security measures like installing cameras at warehouses, employing round the clock security and cordoning off heritage sites can go a long way,” he said.

He said that the illegal antiquities market is huge and international, likening it to the international drug market.

“Smuggling is not the work of a couple of thieves, it is an international network of criminals who have got quite good at evading security officials. And Egypt is one of the most well-stocked countries when it comes to antiquities,” he said.

CT scanning the mummy of Ankhekhonsu – in pictures 

  • An ancient Egyptian mummy lies next to its coffin at the Civic Archaeological Museum in Bergamo, Italy. All photos: Reuters
    An ancient Egyptian mummy lies next to its coffin at the Civic Archaeological Museum in Bergamo, Italy. All photos: Reuters
  • Researchers at the museum prepare to move the mummy to Policlinico, a hospital in Milan, to undergo a CT scan.
    Researchers at the museum prepare to move the mummy to Policlinico, a hospital in Milan, to undergo a CT scan.
  • The project has been carried out to help uncover the history of the mummy.
    The project has been carried out to help uncover the history of the mummy.
  • A researcher prepares to move the mummy to the hospital in Milan.
    A researcher prepares to move the mummy to the hospital in Milan.
  • The mummy is believed to have been Ankhekhonsu, an ancient Egyptian priest.
    The mummy is believed to have been Ankhekhonsu, an ancient Egyptian priest.
  • The mummy undergoes a CT scan at the hospital.
    The mummy undergoes a CT scan at the hospital.
  • Researchers hope to shed light on the life of the priest and ancient Egyptian burial customs.
    Researchers hope to shed light on the life of the priest and ancient Egyptian burial customs.
  • The project could also reveal more about the products used to mummify the body.
    The project could also reveal more about the products used to mummify the body.
  • Medics monitor the results of the CT scan.
    Medics monitor the results of the CT scan.
  • Researchers behind the project say mummies are 'practically a biological museum'.
    Researchers behind the project say mummies are 'practically a biological museum'.
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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