The Act on the Return of Cultural Property to Other Countries ensures the return of illegally transported cultural property to its country of origin. Cultural assets include artefacts considered national treasures, items from public heritage institutions, and religious artefacts. The Cultural Heritage Agency of Iceland is responsible for implementing the Act, assessing the value of artefacts, and handling their return, in cooperation with relevant authorities and institutions. The Act prohibits the import of cultural artefacts that violate European Economic Area regulations or the legislation of the originating country and establishes procedures for their return, including legal measures if necessary.