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Выдача займов под залог картин и скульптур XIX-XXI веков

Первый профессиональный сервис по выдаче займов под залог произведений искусства

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The import of cultural property for personal, family and other non-business purposes
ARTinvestment.RU   14 июля 2008

Do you want to import purchased abroad picture free? Formally, the law allows it, that's just how simple a simplified declaration and the special register?

When Importation of Cultural Property in Russia individuals are exempt from payment of customs duties and taxes 1 under the conditions of a written declaration 2 and special registration.


Returns

Currently, a simplified procedure for the declaration. FCS Order of 30 November 2007 № 1485 approved a new passenger customs declaration form and procedure for its completion. The order came into force on April 22, 2008.

declaration made by persons 16 years of age, with customs clearance of goods transported across the customs border of the Russian Federation for personal, family, home and other non-implementation of business needs. Declaration form filled out by hand, in English or Russian, in two copies.

Subparagraphs 3.1-3.12 of paragraph 3 of the Declaration identifies the goods to be declared in writing in accordance with Russian legislation. Apart from others, such products include precious metals in any form or condition, as well as precious gems (of them indicated in n /a 3.1.) About any ruzhie (p /p 3.2), cultural values (p /p. 3.4 ).

Exact details of such goods specified in subparagraph 4.1 of paragraph 4 of the Declaration. In particular, the movement of cultural property and the weapons you need to elaborate on their distinctive features (the material from which they are made, color, shape, brand product, weight, etc.), indicate the details of permits, the number, cost of goods (in the currency Russia, U.S. dollars or euros).


Register

Registration of imported and temporarily imported to the country of cultural property belongs to the jurisdiction of the Federal Service for Supervision of compliance with legislation for the protection of cultural heritage (Rosohrankultura) 3 . Previously, it has Rossvyazohrankultura. But cultural values in the register as such when they are directly importing several years, it is not possible, because Rossvyazohrankultura have not been able to develop and agree with Russia FCS order special registration of cultural property.

Until 2007, when importing natural persons to a country of cultural property for the personal use of customs officials were guided by a letter of SCC of Russia of 31 December 2003 № 01-06/51098 «to hold a special registration of cultural property», providing a temporary procedure for such registration . The special registration of cultural property, valued in excess of 65 thousand rubles was made official by means of the customs authorities on customs declaration forms of TD-6 and its annexed documents marked «Registered with the importation into the Russian Federation as a statement as a cultural value». After the release of cultural property to the Customs authority is in writing, informed the Ministry of Culture of Russia or its territorial authority for a special registration, describes imported cultural values and information about the person importing them. If the check points through the customs border of Russia Ministry of Culture was attended by experts, the customs officials when you make, and deciding whether to release citizens from paying import duties guided by his opinion. However, in most points of such experts is not, and in this case, customs officials have the right to own the relevant lists, decide on the payment of fees. If you have any doubt about the correctness of classification of goods for the cultural values of Customs may require to ensure payment of customs duties and taxes in the prescribed manner, then these amounts back to citizens, if they provide appropriate confirmation of Customs Ministry of Culture of Russia or its territorial authority to classify imported goods to the cultural values .

8 June 2007, the Order of FCS of Russia № 707 the letter ceased to have effect, and July 31, came a new letter № 04-16/28497 «On reviewing applications [on the registration of cultural property displaced persons]». It pointed out that in the absence of a document Rosohrankultury governing special registration of cultural property, the importation of cultural property being subject to payment of customs duties and taxes. The reason for the refund amounts for a confirmation Rosohrankultury or territorial authority to classify the product of cultural values.

Elena Pokidova, Attorney

Source: ARTinvestment.RU



1 Item 5 of Art. 282 of the Customs Code of the Russian Federation and Abs. 2 Point 4 of the application of uniform rates of customs duties and taxes on goods transported across the customs border of the Russian Federation by individuals for personal use (utv. by RF Government Resolution of 29 November 2003 number 718). Return

2 According to Russian customs legislation declaring citizens moved across the customs border of goods may be oral and written. Applies also conclusive form of the declaration. Return

3 Paragraph 5.8 of the RF Government Decree of May 29, 2008 № 407 «On the Federal Service for Supervision of compliance with legislation in the field of cultural heritage protection ». Return



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13/07
1502.83
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13/07
1502.83
+4,31%
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