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Non-import of cultural property in Russia will be free
ARTinvestment.RU   09 августа 2008

The state intends to abolish all customs duties on importation to Russia of cultural values to create private collections, museums and collections

Article 282 of the Customs Code, provides that individuals may bring cultural property for personal use without payment of duties and taxes, provided their written declaration, as well as special registration, under Russian law, the exportation and importation of cultural property.

But in reality, these provisions apply if individuals bring cultural values accompanied baggage. But if the values are moved across the customs border in the mail, the citizens must pay tax on the tax rate of 18 percent, even if cultural values are imported for their personal use.

To resolve these contradictions in existing legislation, to balance the regulation of the importation of cultural property and to encourage the importation of cultural property to the customs territory of the country, deputies of the State Duma of Russia proposed to the bill «On amendments to the Law of the Russian Federation" On Export and Import of Cultural values "».

The authors of the bill proposes to include in the text of the Act a new Article 52.1 «Customs duties and taxes in respect of imported cultural property».

This article suggests exemption from customs duties, taxes and charges of cultural property imported into the permanent storage on the territory of the Russian Federation accompanied or unaccompanied baggage, as well as international mail by individuals and legal entities of any organizational and legal forms for personal use (for legal entities - for without the purpose of resale), including the establishment of private collections, museums and collections.

Terms and conditions for exemption from payment of duties and taxes Standard: a written declaration of imported cultural values and their special registration.

Effects of a new article is proposed to extend to cases of importation of the values of state and municipal enterprises (museums, archives and other state and municipal repositories of cultural values), which now pay a tax on importation at a rate of 18 percent.

In the second part of the article the authors intend to consolidate the State's waiver of customs duties, taxes and charges in the temporary importation of cultural values and their subsequent export.

Material prepared Elena Pokidova

Source: artinvestment.ru

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