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

Chapter 2: The Movement of Cultural Goods from and to
the European Union: the Legal Framework
When importing such goods from third countries to the customs territory of the EU, the
importer must report to a customs office, fill in a customs declaration and pay the charges.
It is most likely that you only have to pay VAT at a reduced rate, since there is no duty
on ‘Works of art, collectors’ pieces and antiques’ (Chapter 97 of the Common Customs
Tariff). Nevertheless, you are advised to check carefully the status of your item, since the
list of categories to which the reduced VAT rate and the import duty exemption apply coincides
mostly, but not entirely, with the list in the Annex to Council Regulation 3911/92.
Therefore you should clarify beforehand the status of your items if you want to enjoy these
advantages, and be ready to provide evidence that they do belong to the categories enjoying
such advantages.
In many Member States, the import of cultural goods by museums and foundations is
exempt from VAT under certain conditions.
Temporary import (when the intention is to re-export the good later, e.g. for a museum
exhibition, and the good is not processed or altered during its stay in the EU) usually carries
the obligation to pay a security deposit against the VAT. The importer will recover that
money when the goods leave the customs territory of the EU.
As you can see in the chapters on the EU Member States, a few of them require a type of
permit for the import of cultural goods from abroad. Most will, or may, ask you to produce
documentation showing that the cultural goods being imported from Russia were legally
exported from there. In all cases the illicit import of cultural goods is punishable.
Some Member States encourage the registration of imported cultural goods with a number
of tax incentives and a regime that facilitates their re-export within a given period of time.
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