Guide for collectors: import and export of cultural property
Investing in art despite stricter transparency requirements (European Commission Directive The Fifth Anti-Money Laundering Directive 2018/843), remains a good alternative for preserving capital, including during an economic crisis.
The global market for art and antiques in 2020, according to The Art Market 2020 report, reached approximately $50,1 billion.
On the eve of the November and December auctions of Russian art, which are traditionally held by leading auction houses in London, such as Sotheby's, Christie's, MacDougall's, magazine TheStatusSymbol.com publishes a guide for collectors from a lawyer specializing in corporate, tax and customs law, Valentina Yevtushenko, who talks about how to correctly import and export objects of art and cultural property using the example of Russian and European legislation.
The market is developing in a democratic manner. Now, more than ever, it is open to new players. There is a change in the focus of service, that is, new participants are appearing in the market due to the growth of online sales, the development of online platforms and changes in the price range (it has become wider). Online sales of art and antiques hit a record $12,4 billion, doubling from the previous year. Therefore, if you decide to collect a collection of contemporary art, now is a very favorable time for this. The investment attractiveness of art is not its capitalization at the peak of the market, but its stability during a crisis.
Green or red corridor?
Most transactions are carried out through official intermediaries, such as auction houses, well-known online platforms, galleries, which minimizes risks, but does not eliminate them. In addition, you can purchase an object of art in completely different places and will not even think that it is an object of art, you will calmly pass through the “green corridor”, thereby declaring that you do not have goods subject to declaration and will be subject to administrative responsibility.
So how to protect yourself and which corridor to choose? Green or red?
In modern realities, every citizen of the Russian Federation who transports valuables across the border should ask this question, from figurines purchased at a flea market in England to a painting by a contemporary artist purchased at an auction.
The list of cultural property that is subject to control when moving across the customs border is determined by section 2.20 of the Unified List of Goods (Decision of the Board of the Eurasian Economic Commission dated 21.04.2015/30/15.06.2021 N XNUMX (as amended on XNUMX/XNUMX/XNUMX), to which prohibitions or restrictions on import or export apply member states of the EAEU in trade with third countries, approved By decision of the Board of the Eurasian Economic Commission dated April 21, 2015 No. 30.
This category of items includes:
| Cultural value | Creation period |
| Cultural property included in the museum, archival and library collections of the member states of the Eurasian Economic Union | |
| Items and collections that have historical scientific, artistic or other cultural value, associated with significant events in the life of peoples, the development of society and the state, and the history of science and technology: | |
| Memorial items related to the lives of outstanding political and government figures, national heroes, scientists, writers and artists | Regardless of the time of their creation |
| Items and collections of uniforms and equipment for military, industrial and other purposes | Created 100 years ago or more |
| Firearms | Manufactured between 1900 and 1945 |
| Steel arms | Manufactured before the end of 1945, as well as manufactured 50 years ago or more |
| Antique weapons (firearms, throwing and air weapons, with the exception of firearms manufactured to fire unitary center-fire cartridges) | Manufactured before the end of 1899 |
| Items of technology, devices, instruments, apparatus, equipment for military, scientific, industrial and household purposes | Created 100 years ago or more |
| Means of transport | Manufactured up to January 1, 1951 inclusive |
| Objects and their fragments obtained as a result of archaeological excavations (both authorized and unauthorized) and archaeological discoveries | Regardless of the time of their detection |
| Artistic values (with the exception of paintings, sculptures and graphic works created less than 50 years ago, objects of decorative and applied art and religious worship of various denominations, design projects, installations of souvenirs, items of children's creativity, as well as household items, regardless of the time of their creation) : | |
| Works of painting, sculpture | Created 50 years ago or more |
| Graphic works and original graphic printed forms | Created 50 years ago or more |
| Religious objects of various denominations | Created 50 years ago or more |
| Items of decorative and applied art | Created 50 years ago or more |
| Printed publications | Created 100 years ago or more |
| Coins, bonds, banknotes and securities | Created 100 years ago or more |
| Items of faleristics: orders, medals (with the exception of personal awards, for the wearing of which there are order books or award certificates taken out by the recipient himself), as well as memorable and award signs, table medals and seals, badges, tokens, etc., | Created over 50 years ago |
| Unique and rare musical instruments and bows | Regardless of production time |
| Postage stamps (postage stamps and blocks), stamped envelopes, tax and similar stamps | Created 100 years ago or more (excluding postcards and open letters, regardless of the time of their creation) |
| Rare collections and specimens - items of interest to such fields of science as biology (anatomy, botany, zoology, paleontology), mineralogy, meteoritics | Regardless of the time of occurrence or creation |
| Manuscripts, documentary monuments, archival documents | Created 50 years ago or more |
Import of cultural property into the Russian Federation
What first of all I would like to draw the attention of collectors, tourists and simply interested persons who purchase objects of painting, sculpture, antiques and so on. Whatever country you are in, you have the right to receive from the seller a document confirming the authenticity or at least the probable attribution and origin of the purchased value, with which you can obtain a pan-European and/or national license (Regulation (EEC) No. 3911/92) .
Not all cultural property can be sold or exported outside the country. The level of protection of national assets varies among EU member states. Some of the EU countries have strict national legislation, which means that they set their own requirements for the import/export of valuables, so it is recommended that you read the information in detail on the customs service website and obtain permits for the export of the purchased item. Pay attention to the deadlines for obtaining permits so as not to encounter delays later.
Further, when importing cultural property into the Russian Federation, an individual must declare the imported cultural property using passenger customs declaration.
When importing cultural property, you are required to proceed to the “red” corridor. Expert of the Ministry of Culture of the Russian Federation (list of authorized experts posted on the website of the Ministry of Culture of Russia) issues a confirmation letter regarding the classification of imported items as cultural property directly in the customs control zone. There may be an expert on duty at the airport (5 hours a day) and he works on a contract basis. You can also obtain this confirmation by contacting the territorial department of the Russian Ministry of Culture in advance, which will reduce the waiting time for permission to import cultural property. The addresses and telephone numbers of territorial departments can be found on the official website of the Ministry of Culture of Russia - www.mkrf.ru in the section “Ministry - territorial bodies”. The cost of expert services starts from approximately 000 rubles.
Imported cultural property by an individual for personal use is exempt from customs duties, provided that they are classified as such. Examination of imported items, in general, is not mandatory and is carried out at your request. However, in practice, if you are transporting cultural property, customs authorities still require the necessary documents and expert opinion. To avoid unnecessary red tape or loss of the imported item, it is better to take care in advance of obtaining all the necessary permits.
Export of cultural property from the Russian Federation
Export by individuals of cultural property from the Russian Federation for personal use is carried out in the presence of a conclusion and, like import, requires the submission of a passenger customs declaration and passage through the “red” corridor.
Export by individuals of previously imported cultural property as goods for personal use is carried out upon submission to the customs authority of a passenger customs declaration, issued upon import of cultural property, containing identification features of the specified cultural property (name, author, year of creation, material and technique of creation, dimensions, for stringed musical instruments - a passport for the musical instrument (if available).
Collectors, be careful, there are administrative and criminal penalties for transporting cultural property across the border in violation of the requirements of regulations.
In the actions of citizens, signs of a crime provided for... are seen.
Art. 226.1 of the Criminal Code of the Russian Federation “Smuggling of cultural property...
Illegal export may be qualified as smuggling under Art. 226.1 of the Criminal Code of the Russian Federation. Punishment includes a fine and imprisonment for up to 12 years, depending on the severity of the crime committed. Criminal prosecution is possible in case of smuggling of cultural property with a declared value of 100 thousand or more rubles.
