The amendment was intended not only to remove existing, according to S. Gordeev, the contradictions in existing legislation, but also help to balance the regulation of import of cultural property.
Now, according to the norms of the TC RF physical persons may import cultural goods without paying duties and taxes, but only for personal use and provided their written declaration and spetsregistratsii. In practice, this happens when cultural values are imported accompanied baggage.
If the goods cross the customs border of Russia by mail, an individual in any case to pay VAT at a rate of 18%(of total customs payments) under Art. 150 Tax Code, under which imported cultural values do not apply to exempt from taxation, and art. 164 Tax Code, which determines the 18-percentage rate of VAT.
This tax is required to pay even state and municipal museums in importing purchased or received a gift of cultural property.
Because the author wants to be exempt from duties and taxes cultural values imported to Russia, accompanied or unaccompanied baggage, as well as international mail services - for personal use (for legal entities - for without the purpose of resale), including the establishment of private collections, museums and collections. This applies to both natural and legal persons of any organizational-legal forms, including state and municipal museums, archives and other repositories of cultural values. Thus, domestic businesses can get real incentives for the importation of cultural property in his native country.
http://www.juristmoscow.ru/tam-spori/stat_tam_sp/1713/
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On the subject
movement across borders of cultural property
(A. Yuriev, head of the prosecutor's office in St. Petersburg.)
According to the Federal Law of December 8, 2003 "On the basis of state regulation of foreign trade" protection of cultural property belongs to the national interests of Russia.
In this regard, the State established special rules for export from Russia and the import into its territory of cultural values. The order of their movement across the customs border of Russia is governed by the Customs Code, the RF Law on April 15, 1993 "On Export and Import of Cultural Property", the provision of expertise and control over the export of cultural property, approved by RF Government Decree of 27 April 2001 , etc.
Prosecutor's Office of St. Petersburg in the audits of the customs authorities found numerous problems with applying the law on import and export of cultural property, which can be solved only at the federal level.
For example, Art. 23 RF Law "On Export and Import of Cultural Property" provided that the imported cultural goods subject to customs control and the special registration in the manner prescribed by the Federal Service for the Conservation of Cultural Property in conjunction with the State Customs Committee of Russia. According to Art. 15 of the Act within the competence of the Federal Service for the Conservation of Cultural Property, whose functions are now transferred to the Federal Service for Supervision of Law in Mass Communications and Protection of Cultural Heritage under the Ministry of Culture and Mass Communications, is the implementation of the registration of imported, temporarily imported cultural values.
Despite this, the order of the special registration of imported cultural values in Russia, including by individuals for personal use, not so far been approved, in connection with which more than 10 years, the requirements of the Act are not met.
The invitation to lower customs authorities from the First Deputy Chairman of the SCC of Russia of December 31, 2003 "On holding a special registration of cultural property" is a recommendation.
It must be said, Section 5 of Article. 282 of the Customs Code of Russia established that in respect of cultural property imported by natural persons shall be granted full exemption from customs duties and taxes, subject to a written declaration, as well as special registration under the laws of Russia on the export and import of cultural property. In this regard, as long as long as the authorized agency in the prescribed manner fail to develop and adopt a normative act on the order of the special registration of imported cultural values in Russia, individuals can not legally use the specified privileges on payment of customs duties.
In accordance with art. 57 of the Law "On Export and Import of Cultural Property" non-return of cultural property within the period specified in the contract for the return of temporarily exported cultural property, is regarded as the illegal export of cultural property and shall be punished in accordance with Clause 2, Article. 56, which specifies that the illicit export and import of cultural property classified as smuggling and punishable under the criminal law of Russia and the legislation on administrative violations.
The wording of Art. Art. 56 and 57 of the Act appears to contradict the criminal legislation of Russia on the following grounds.
Under Part 2 of Art. 188 of the Criminal Code trafficking in cultural property recognize their movement across the customs border of Russia, if it is committed without or with concealment from customs control or with fraudulent use of documents or customs identification, or involve non-declaration or false declaration.
Thus, a person who violates a term return on the RF territory previously temporarily exported cultural property, but without breaking the order of their movement across the customs border of Russia, can not be held criminally responsible for the smuggling of Part 2 of Art. 188 CC. Should also be noted that Art. 190 of the Criminal Code establishes criminal liability for failure to return to the territory of Russia within the prescribed time is not any cultural property, but only objects of artistic, historical and archeological heritage of the peoples of Russia and foreign countries.
In accordance with the requirements of Art. Art. 15 and 16 of Federal Law "On Export and Import of Cultural Property, § § 2, 15 of the examination and monitoring of the export of cultural property, the authority which issued the certificate for temporary export of cultural property from Russia, must ensure that the examination purpose of which - the establishment of preservation of cultural property after their return to Russia. According to Section 2 of the Regulation returned after temporary export of cultural goods are subject to mandatory testing, as paragraph 15 established that the examination of cultural values that are returned after temporary export is carried out under represented in the 10-day period, the owner of cultural property, or a person authorized by the Ministry of Culture RF or its territorial authority that issued the certificate for temporary export of cultural property, the notice of the return of such property. However, the responsibility for violation of this term is not installed. It seems reasonable to consider the issue of administrative responsibility for a violation of the temporary export of cultural property.
Since the law does not set specific responsibility for the failure examination of cultural values, certain individuals and it does not hold.
For example, as found during inspections, examination of cultural property imported into the museums of the Federation of Russia (in particular, the Directorate of the State Hermitage Museum ") after their display at exhibitions abroad, not usually conducted. On the part of the former Department of Conservation of Cultural Property of the Ministry of Culture of the RF control for the safety of temporarily exported cultural property was limited to acts of vindication for the return, drawn up by the same officers subordinate to the museum institutions that are stakeholders.
Articles 12 and 15 of the Law "On Export and Import of Cultural Property" of the state control over observance of the law when you move across the customs border of Russia cultural values assigned to the customs authorities and the Federal Service for Supervision of Law in Mass Communications and Protection of Cultural Heritage by the Ministry of Culture and Mass Communications.
Of the requirements of paragraph 3, Article. 360, § § 1, 3, 6 tablespoons. 403 of the Customs Code of the RF customs authorities shall monitor the performance of the obligations of the return of previously exported from the customs territory of the RF products, including cultural property, if such goods are subject to mandatory re-importation in accordance with the laws of Russia.
However, as demonstrated by inspection, the customs bodies of St. Petersburg there is no uniform practice of application of customs legislation in the design of crossing the customs border of Russia by individuals in cultural property and verifying compliance with the conditions of selected customs regimes.
There is no departmental legal instrument on this issue, which would clearly regulated sequence of actions of customs officials, no. Therefore, each customs its approach to the integration of movable cultural property and the implementation of customs clearance and control.
One of the significant shortcomings in the work carried out by customs authorities in order to prevent, deter and detect cases of illegal cross-border movement of cultural property to Russia - the lack of proper interaction with the territorial authority for the Conservation of Cultural Property in the region whose functions shall be performed by the Federal Service for Supervision of Law in Mass Communications and Protection of Cultural Heritage in the North-West Federal District. Reconciliation of information about moving through customs border of Russia in the area of the customs of St. Petersburg cultural values with those of the territorial authority for the conservation of cultural property are not held.
Legislation that would oblige the customs authorities and bodies for the conservation of cultural property on a systematic basis, matching materials and other joint monitoring activities aimed at preventing illegal cross-border movement of cultural property, and no.
These contradictions and gaps in the law could not provide an adequate level to prevent illegal cross-border movement of cultural property, as well as create conditions for various kinds of abuse of office.
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The order of movement of cultural property through the customs border of Russiahttp://www.customs.ru/ru/fl_info/viv...071&i286=1
17.12.2008, 06:03
Possible changes in the law on the import of cultural property
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