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(Rosohrankultura)
The information on rules of import of cultural values into the territory of the Russian Federation
Part 5 of the article 282 of the Customs code of the Russian Federation provides total exemption from taxation, concerning the cultural values imported in accompanied or unaccompanied luggage by physical persons in a private use under condition of their written declaring, and special registration.
According to the letter of the Russian State Customs Committee of 31 December, 2003 " about carrying out of special registration of cultural values " the registration of import of cultural values is made by the official of customs body by putting down of a mark "registered at import to the Russian Federation, as declared as a cultural value " on the customs declaration of the“ТД-6” form and documents enclosed to it:
- three copies of lists with the description of imported cultural values
- three complete sets of photos of imported cultural values (no less than 8x12 cm).
In case of import of archival documents, printed editions, objects of philately, numismatics, bonistics and faleristics the submission of photos is not required.
The documents confirming an origin and cost of imported cultural values also should be given.
At the solution of a question on reference of imported subjects to cultural values the official of customs body is guided by the List of the cultural values falling under action of the Law No. 4804-01 of the Russian Federation "on import and export of cultural values " of 15 April 1993, approved by order of the Ministry of culture of Russian Federation of 07 August, 2001, No. 844, and the conclusion of supernumerary expert of the Ministry of Culture of the Russian Federation in case of his presence in a check point.
In case of any doubt of the official of customs body about the correctness of reference of imported subjects to cultural values, the person, who is importing the cultural values may address to Rosohrankultura (its territorial bodies) for acknowledgement on reference of imported objects to cultural values.
After a premise of cultural values under the customs regime "release for internal consumption" the custom authority informs territorial department of Rosohrankultura on registration of their import in written form and forwards 1 copy of the documents presented by the person, importing cultural values (including a copy of the declaration).
The cultural values temporarily imported on territory of the Russian Federation, and also the objects which are not falling under action of the Law of the Russian Federation of 15 April, 1993 No. 4804-1 "on export and import of cultural values" are not a subject to special registration.
Part three
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