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

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Сhapter 4: <strong>Russia</strong><br />

<strong>Russia</strong><br />

zokhrankultura. To do that, you should follow <strong>the</strong> steps described in <strong>the</strong> answer <strong>to</strong> <strong>the</strong><br />

question, “What needs <strong>to</strong> be done…” earlier in this section.<br />

A <strong>cultural</strong> good can only be taken out <strong>of</strong> <strong>Russia</strong> if it is indicated in writing in <strong>the</strong> traveller’s<br />

cus<strong>to</strong>ms declaration <strong>and</strong> an <strong>export</strong> certificate issued by Rossvyazokhrankultura is<br />

produced.<br />

If you have bought a souvenir or a culture-related item, you are nei<strong>the</strong>r required <strong>to</strong> request<br />

an authorisation from Rossvyazokhrankultura <strong>to</strong> <strong>export</strong> it, nor <strong>to</strong> declare it in writing at <strong>the</strong><br />

cus<strong>to</strong>ms. Never<strong>the</strong>less, if cus<strong>to</strong>ms are undecided about clearing it immediately, <strong>the</strong>y may<br />

ask you <strong>to</strong> show <strong>the</strong>m a reference document or spravka from Rossvyazokhrankultura that<br />

your object is <strong>of</strong> no <strong>cultural</strong> value.<br />

Remember also <strong>to</strong> get a registration certificate or pasport with an <strong>of</strong>ficial stamp, or at least<br />

a spravka stating that <strong>the</strong> stringed bow instrument (a violin, viola, cello or double bass) you<br />

have bought is nei<strong>the</strong>r unique nor rare.<br />

Is <strong>the</strong>re a fee or charge <strong>to</strong> be paid for <strong>export</strong>ing <strong>cultural</strong> <strong>goods</strong> from <strong>Russia</strong>?<br />

Yes, it is set out in <strong>the</strong> Cultural Objects Export <strong>and</strong> Import Law, <strong>and</strong> <strong>the</strong> Tax Code imposes<br />

<strong>the</strong> following limits on <strong>the</strong> <strong>export</strong> charge:<br />

Charge for <strong>export</strong>ing:<br />

• Cultural <strong>goods</strong> created over 50 years ago<br />

• Cultural <strong>goods</strong> created under 50 years ago<br />

• Items for a palaeon<strong>to</strong>logy collection<br />

• Items for a mineralogy collection<br />

10 percent <strong>of</strong> <strong>the</strong>ir value<br />

5 percent <strong>of</strong> <strong>the</strong>ir value<br />

10 percent <strong>of</strong> <strong>the</strong>ir value<br />

5 percent <strong>of</strong> <strong>the</strong>ir value<br />

The stamp duty charged on <strong>cultural</strong> <strong>goods</strong> taken out for a limited period <strong>of</strong> time is 0.01 %<br />

<strong>of</strong> <strong>the</strong>ir sum insured.<br />

The stamp duty is charged on <strong>cultural</strong> <strong>goods</strong> <strong>export</strong>ed (permanently or for a limited time)<br />

on <strong>the</strong> basis <strong>of</strong> <strong>the</strong>ir market value stated by <strong>the</strong> applicant in his/her request. If Rossvyazokhrankultura<br />

puts a different value on <strong>the</strong> objects, <strong>the</strong> higher <strong>of</strong> <strong>the</strong> two values is used<br />

for calculating <strong>the</strong> stamp duty chargeable on <strong>the</strong>m.<br />

The stamp duty is charged on <strong>cultural</strong> <strong>goods</strong> taken out <strong>of</strong> <strong>Russia</strong> on <strong>the</strong> basis <strong>of</strong> <strong>the</strong> aggregate<br />

value <strong>of</strong> all <strong>the</strong> objects taken out by a single person at a time.<br />

Exemptions from stamp duty are given <strong>to</strong>:<br />

• Individuals who have created <strong>the</strong>ir <strong>cultural</strong> <strong>goods</strong>; <strong>and</strong><br />

• Employees <strong>of</strong> diplomatic missions or consulates <strong>and</strong> members <strong>of</strong> <strong>the</strong>ir families who<br />

live with <strong>the</strong>m <strong>and</strong> are not citizens <strong>of</strong> <strong>the</strong> host country.<br />

No stamp duty is charged on <strong>cultural</strong> <strong>goods</strong> recovered from <strong>the</strong>ir illegal owners <strong>and</strong> returned<br />

<strong>to</strong> <strong>the</strong>ir legitimate owner.<br />

243

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