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Moving to Russia<br />

along with any number of his or her works. The<br />

rules for transporting cultural valuables apply to<br />

diplomats as well: personal luggage and diplomatic<br />

cargoes may also be checked <strong>by</strong> customs.<br />

Temporary export<br />

Cultural valuables can be moved to another<br />

country temporarily for:<br />

■<br />

■<br />

■<br />

■<br />

■<br />

an exhibition;<br />

restoration works;<br />

theatrical, artistic or research purposes;<br />

a concert;<br />

private use.<br />

The temporary export of cultural valuables<br />

means an obligation to return the works of<br />

art, within the stipulated term. As it was<br />

mentioned earlier, in order to organise temporary<br />

relocation, both private persons and<br />

legal entities should receive permission from<br />

Rosokhrankultura. They should also to provide<br />

the following documents:<br />

■ an agreement with the receiving party on<br />

the purposes and terms of the temporary<br />

export;<br />

■ documented, confirmed guarantees from the<br />

receiving party on the safety and return of<br />

the cultural values;<br />

■ consent of the executive authorities to<br />

export these items;<br />

■ other relevant documents.<br />

The legal entity should do customs formalities<br />

and dispatch its cultural valuables<br />

from special exhibition terminals in Moscow.<br />

Currently, there are only two companies –<br />

customs brokers are operating with exhibition<br />

cargoes in Moscow.<br />

Import of cultural valuables<br />

The physical person is exempted from import<br />

duty and taxes if the objects imported are<br />

declared and registered as goods for personal<br />

use. If a legal entity or a private entrepreneur<br />

imports a cultural valuable, they must pay a<br />

value added tax (VAT) of 18% of the items<br />

value, because it will be used for enterprise<br />

activity. But private entrepreneurs as well as<br />

private persons are exempted of duties if they<br />

fill a declaration form and receive special registration.<br />

Registering cultural valuables gives<br />

one the opportunity to leave Russia with earlier<br />

imported cultural valuables created over<br />

100 years ago.<br />

Cultural valuables brought in temporarily<br />

for purposes such as exhibitions in a museum,<br />

should be registered and removed within the<br />

stipulated time. All these valuables are under<br />

control and security of the Russian Federation.<br />

Before exportation or importation of works<br />

of art one should consult in advance, with fine<br />

arts moving experts about the documents<br />

needed and customs procedures in place.<br />

Fine arts moving<br />

Despite the large number of museums, galleries,<br />

private art dealers and auction houses in<br />

Russia, moving works of art is a rather new<br />

direction in the moving business in our country.<br />

Currently, there are only a few companies<br />

on the market that can execute professional<br />

transportation of very fragile and expensive<br />

items.<br />

48<br />

<strong>Step</strong> <strong>by</strong> <strong>step</strong> : Living in Russia

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