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

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Chapter 3: European Union Member States<br />

Spain<br />

What are <strong>the</strong> penalties if I do something wrong?<br />

The illicit <strong>export</strong> <strong>of</strong> an object pertaining <strong>to</strong> Spanish His<strong>to</strong>ric Heritage is a criminal <strong>of</strong>fence<br />

if <strong>the</strong> object is valued over 18,000 Euros. Under that sum it constitutes an administrative<br />

<strong>of</strong>fence.<br />

What are <strong>the</strong> st<strong>and</strong>ards <strong>of</strong> service I can expect <strong>to</strong> receive?<br />

There are no specific st<strong>and</strong>ards <strong>of</strong> service, but <strong>the</strong>re is detailed information on procedures<br />

for <strong>import</strong> <strong>and</strong> <strong>export</strong> on <strong>the</strong> website <strong>of</strong> <strong>the</strong> Ministry <strong>of</strong> Culture. Most <strong>of</strong> <strong>the</strong> information is<br />

provided in Spanish, but you can access <strong>to</strong> <strong>the</strong> main chapters if you click on <strong>the</strong> English<br />

version <strong>of</strong> <strong>the</strong> Ministry’s website.<br />

Are <strong>the</strong>re any special <strong>export</strong> restrictions on certain objects or o<strong>the</strong>r considerations I should<br />

know about?<br />

For <strong>the</strong> following categories <strong>of</strong> <strong>goods</strong>, only a permit for temporary <strong>export</strong> can be applied for:<br />

• Goods <strong>of</strong> Cultural Interest<br />

• Those <strong>goods</strong> for which <strong>the</strong> procedure <strong>of</strong> classification as <strong>of</strong> Cultural Interest has<br />

already been initiated<br />

• Goods banned from <strong>export</strong> as a preventive measure<br />

• Publicly owned <strong>goods</strong><br />

You should also know that when you apply for <strong>the</strong> definitive <strong>export</strong> <strong>of</strong> a good, or for its<br />

temporary <strong>export</strong> with right <strong>to</strong> sell abroad, Spanish Law gives <strong>the</strong> State a pre-emptive<br />

right <strong>of</strong> purchase <strong>of</strong> <strong>the</strong> good for its value declared for <strong>export</strong>.<br />

What are <strong>the</strong> requirements if I want <strong>to</strong> <strong>import</strong> <strong>cultural</strong> <strong>goods</strong> in<strong>to</strong> Spain from <strong>Russia</strong>?<br />

When <strong>import</strong>ing <strong>the</strong> <strong>goods</strong>, you have <strong>to</strong> declare <strong>the</strong>m at cus<strong>to</strong>ms <strong>and</strong> be able <strong>to</strong> produce<br />

documentation proving that <strong>the</strong> <strong>import</strong> is legal, if required <strong>to</strong> do so.<br />

There are two administrative procedures that you can do right after <strong>the</strong> <strong>import</strong>, which have<br />

a number <strong>of</strong> advantages.<br />

Firstly, once you <strong>import</strong> a <strong>cultural</strong> good, you can apply <strong>to</strong> <strong>the</strong> authorities <strong>of</strong> <strong>the</strong> Au<strong>to</strong>nomous<br />

Community where it is going <strong>to</strong> be located for registration <strong>of</strong> <strong>the</strong> good in <strong>the</strong> General<br />

Inven<strong>to</strong>ry <strong>of</strong> Movable Goods or for its classification as a Good <strong>of</strong> Cultural Interest. If such<br />

registration or classification takes place within a year from <strong>the</strong> date <strong>of</strong> <strong>import</strong>, you can get an<br />

Income Tax reduction for part <strong>of</strong> <strong>the</strong> expenses incurred in <strong>the</strong> purchase <strong>of</strong> <strong>the</strong> good abroad.<br />

This is provided that <strong>the</strong> good remains in Spain as your property for at least four years.<br />

Secondly, if within three months <strong>of</strong> <strong>import</strong> you present <strong>the</strong> Direc<strong>to</strong>rate General in Madrid<br />

with an <strong>import</strong> declaration (<strong>the</strong> form is available on <strong>the</strong> website <strong>of</strong> <strong>the</strong> Ministry <strong>of</strong> Culture),<br />

<strong>to</strong>ge<strong>the</strong>r with <strong>the</strong> SAD (Single Administrative Document) for <strong>import</strong> <strong>and</strong> pro<strong>of</strong> <strong>of</strong> your ownership<br />

rights (e.g. an invoice), your good will have special status for ten years (extendable<br />

211

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