The customs clearance of modern or non-value items of art that are not classified as “cultural values” when they imported and exported by individuals for personal use are regulated in Russia by:
- The Customs Code of the Eurasian Economic Community (EAEC);
- The decision of the Board of the Eurasian Economic Commission of April 21, 2015, No. 30 (as amended on December 12, 2017) “On measures of non-tariff regulation”.
In essence, these goods move on general terms with other goods, do not have any preferences in comparison with any other goods allowed for movement for personal use and are subject to the same customs duties and 18% VAT in certain cases (if the weight of one position exceeds 35 kg when delivering by air freight).