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

Sweden
Chapter 3: European Union Member States
ble. If you are convicted for smuggling an object, the object will be confiscated. Sentences
range from fines to two years imprisonment. For serious crimes, the sentence can be up
to six years imprisonment.
The provisions concerning penalties for the illegal export of cultural goods from Sweden and
for attempted offences of this kind are contained in the Smuggling Penalties Act (2000:1225).
What are the standards of service I can expect to receive?
The National Heritage Board abides by the principle of public access to official documents.
For more information see: http://www.sweden.gov.se/sb/d/2853/a/18096.
Are there any special export restrictions on certain objects or other considerations I should
know about?
Permission for the export of cultural goods from Sweden will be given if the goods are not of
major importance to the national cultural heritage. Even if the goods are of major importance
to the national cultural heritage, permission will be given for their export from Sweden if:
• The owner migrates from Sweden to settle in another country
• The goods have been acquired through inheritance, legacy or partition by an individual
resident in another country
• The goods are taken out of Sweden by a public institution in this country or an
institution receiving a grant from the State, a municipality or a county council and are
to be brought back to Sweden again
• The goods are taken out of Sweden by an individual for use in connection with public
cultural activities and are to be brought back to Sweden again
• The goods are temporarily in Sweden
Even if the goods are of major importance to national cultural heritage, permission may be
given for their export if they are acquired by an institution abroad.
What are the requirements if I want to import cultural goods into Sweden from Russia?
As is normal, when importing goods from a country outside the EU, the importer has to report
to the Swedish customs office, fill in a declaration and pay the charges. There is no duty payable
on “works of art, collectors’ pieces and antiques” but the VAT (25 %) must be paid.
If the goods are imported temporarily and it is planned to re-export them later (e.g. works
for an exhibition), you must still contact the customs office and fill in the declaration. In
these circumstances, a security for the VAT must be paid and this will be returned when
the goods leave Sweden. The goods must not be repaired or altered in any way during the
period in Sweden in this case.
The ATA-carnet is a way of simplifying the procedure for temporary importation and if you
use this, a security must still be paid by the importer.
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