Cultural goods are one of the defining elements that shape and distinguish each country from others. One of the aspects that ensures the preservation of cultural goods is the customs control over their movement. The purpose of this article is to study and compare the mechanisms of regulation the export-import operations with cultural goods in Ukraine and EU countries, to identify their common features and differences. Methodology of the study is based on the method of system analysis and synthesis, abstraction and grouping. The result of the study is the determination the features of cultural goods as an object of customs regulation, establishment the differences between the definition of the concept of "cultural goods" in Ukrainian and European legislation. It is established that all procedures for export, import of cultural goods are regulated by one Law of Ukraine, which needs to be updated and harmonized with the legislation of other countries. The results of the analysis of the legal regulation of the transfer of cultural goods in Ukraine and EU countries are presented. Their weaknesses and strengths sides are identified. In particular, it was determined that some provisions of the EU Regulations significantly complicate the procedure for moving cultural heritage objects older than 250 years. However, these objects are most often the objects of archaeological excavations and quite often are the objects of disputes regarding the legality of their transfer from third countries. Norms regarding obtaining import licenses and establishing certain requirements for importers of cultural goods from third countries are also controversial. By establishing these requirements, the EU Regulation demonstrates an international approach to the protection of cultural goods, ensuring equal and systematic protection of cultural goods on a global scale. The set of measures introduced in the EU to strengthen control over the movement of cultural goods and prevent their illegal trade is also analyzed. The experience of European countries on these issues is summarized. On the basis of this analysis, it was determined that in Ukraine it is worth revising certain provisions of normative acts, in particular, regarding the creation of competent bodies that would carry out the procedures for issuing permits for the export of cultural goods. Practical implications. Certain features of the European legislation on the regulation of export-import operations of cultural goods can have practical use in the development of new regulatory documents regulating the export of cultural goods, development of a set of advisory measures regarding the examination of goods.