A guide to the export and import of cultural goods between Russia ...

Spain
Chapter 3: European Union Member States
• Temporary exports
• Export of goods under 100 years old not included in the General Inventory of Movable
Goods
• Goods between 50 and 100 years old, if under the values applicable under Council
Regulation 3911/92
• Goods under 50 years old
In definitive exports, the fee is calculated as a percentage of the value declared for export,
in accordance with the following scale:
• Up to 6,000 Euros: 5 %
• Between 6,001 and 60,000 Euros: 10 %
• Between 60,001 and 600,000 Euros: 20 %
• Above 600,001 Euros 30 %
With temporary exports with the right to sell abroad, the fee is payable according to the
scale above, but only if a sale takes place. The calculation is made on the basis of the sale
price. The holder of the export permit must inform the Spanish authorities within a year
whether the sale took place or the object was re-imported into Spain.
Does the cultural object need to be valued? If so, who will do this?
The Board is responsible for issuing a binding opinion on whether the goods can be exported.
In some cases, it can order that the object be presented for examination.
Can I appeal against the valuation? If so, how do I do this?
You cannot appeal against the opinion issued by the Board on the age, value and
other characteristics of the object. This opinion form part of an administrative procedure,
the fi nal result of which is the decision of the Directorate General, whether to
issue an export permit.
If an export licence is refused, can I appeal? How do I do that?
Yes. Under Spanish law, the decision of the Directorate General is an administrative act.
You can appeal to the Minister of Culture. Against the decision of the Minister you can
appeal to Administrative Court.
Which customs authorities are empowered to deal with the export of cultural goods?
In Spain not all customs offices are empowered to deal with the export of cultural goods.
The list of authorised offices is given below.
What other paperwork do I need to export a cultural object?
You need to present the export permit together with the customs declaration to one of the
customs offices authorised in Spain for dealing with the export of cultural goods.
210