Customs control in relation to cultural property. Customs control over the import and export of cultural property. Similar works to - Features of customs operations and customs control of cultural property moved by individuals

Cultural values ​​have been and remain the objects of close attention, both by people of various nationalities and by other segments of the population, regardless of their standard of living, social or political status. For some it is a way of existence, for others it is a means of satisfying cultural needs, or a means of making a living.

Interest in the problem of preserving cultural values ​​can be considered a sign of the degree of cultural development of the population of each state. Today, developing countries demand the return of cultural property, and this problem is being rapidly discussed by international organizations and international forums. For educational purposes, the exchange of culture and science expands all kinds of knowledge about human civilization, enriches the cultural life of all peoples, causing mutual respect and understanding between states. However, it is important to note that cultural values, which are one of the main elements of the civilization and culture of peoples, acquire their true significance only if their origin and history are precisely known.

For the multinational people of Russia, cultural heritage sites are a unique value, and are also an integral part of the world cultural heritage. Article 44 of the Constitution of the Russian Federation proclaims not only the right of every citizen to have access to cultural values, but also establishes the duty of every citizen to take care of the preservation of historical and cultural heritage, to protect historical and cultural monuments.

International law and Russian legislation give several definitions of the concept of "cultural values". For the first time the definition of "cultural property" was formulated in the Hague Convention of 1954 "On the Protection of Cultural Property in the Event of Armed Conflict". According to this Convention, the following items are considered cultural property, regardless of their origin and owner:

• - property, movable or immovable, which is of great importance for the cultural heritage of every people, such as monuments of architecture, art or history, religious or secular, archaeological sites, architectural ensembles, which as such are of historical or artistic interest, works of art, manuscripts, books, other objects of artistic, historical or archaeological significance, as well as scientific collections or important collections of books, archival materials or reproductions of the values ​​indicated above;
• - buildings the main and actual purpose of which is the preservation or display of movable cultural property referred to in the first paragraph, such as museums, large libraries, repositories of archives, as well as shelters designed to preserve movable cultural property in the event of armed conflict;
• - centers in which there is a significant amount of cultural property referred to in the paragraphs above, the so-called centers of concentration of cultural property.

Along with the 1954 Convention, a broad definition of the concept of “cultural property” was given in the 1964 UNESCO Recommendation “On measures aimed at prohibiting and preventing the illegal export, import and transfer of ownership of cultural property”. For the purposes of this Recommendation, “cultural property is considered to be movable and immovable property of great importance to the cultural heritage of each country, such as works of art and architecture, manuscripts, books and other objects of interest from the point of view of art, history or archeology. , ethnological documents, typical specimens of flora and fauna, scientific collections and important collections of books and archival documents, including musical archives.” It is significant that it is in this Recommendation that for the first time the division of cultural property into two categories is indicated: movable and immovable.

The division of things into two categories, namely, immovable and movable, was already known in Roman law and in the Middle Ages. With regard to movables, the well-known formula "movables follow the person" ("mobiliapersonamsequuntur") was applied. Exclusively movable cultural property became the subject of regulation of the 1970 UNESCO Convention "On Measures Aimed at Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property". According to Article 1 of the Convention: "For the purposes of this Convention, cultural property is considered to be property of a religious or secular nature which is considered by each State to be of importance to archeology, prehistory, history, literature, art and science." It should be noted that the meaning of this definition for archaeology, prehistory, history, literature, and science is within the competence of the state party to the Convention. It follows that it is within the competence of each state that the definition of a list of categories of cultural property is also assigned.

In 1988, the Union of Soviet Socialist Republics (hereinafter referred to as the USSR) ratified the 1970 UNESCO Convention.

In Russian legislation, for the first time, the concept of “cultural values” was enshrined in the Law of the Russian Federation dated 09.10.1992 No. 3612-1 “Fundamentals of the Legislation of the Russian Federation on Culture” and was formulated as “moral and aesthetic ideals, norms and patterns of behavior, languages, dialects and dialects, national traditions and customs, historical toponyms, folklore, artistic crafts and crafts, works of culture and art, results and methods of scientific research of cultural activities of historical and cultural significance buildings, structures, objects and technologies that are historically and culturally unique territories and objects.

In 1993, the Law of the Russian Federation "On the export and import of cultural property" (hereinafter referred to as the Law) was adopted, which already more clearly distinguishes between the categories of items that relate to cultural property.

In accordance with this Law, cultural values ​​are understood as “movable objects of the material world located on the territory of the Russian Federation, namely:

• - cultural values ​​created by individuals or groups of individuals who are citizens of the Russian Federation;
• - cultural values ​​of great importance for the Russian Federation and created on the territory of the Russian Federation by foreign citizens and stateless persons residing on the territory of the Russian Federation;
• - cultural values ​​found on the territory of the Russian Federation;
• - cultural property acquired by archaeological, ethnological and natural-scientific expeditions with the consent of the competent authorities of the country where these values ​​originate;
• - cultural property acquired as a result of voluntary exchanges;
• - cultural property received as a gift or legally acquired with the consent of the competent authorities of the country from which the property originates.

It should be emphasized that the “objects of the material world” mentioned above are also established by this law, and, in accordance with it, the following categories of objects belong to cultural property:

• - historical values, including those related to historical events in the life of peoples, the development of society and the state, the history of science and technology, as well as those related to the life and work of prominent personalities (state, political, public figures, thinkers, scientists, literature, art );
• - objects and their fragments obtained as a result of archaeological excavations;
• - artistic values, including:
  • 1) whole paintings and drawings handmade on any basis and from any materials;
  • 2) original sculptural works from any materials, including reliefs;
  • 3) original artistic compositions and montages from any materials;
  • 4) artistically designed religious objects, in particular icons;
  • 5) engravings, prints, lithographs and their original printing forms;
  • 6) works of decorative and applied art, including art products made of glass, ceramics, wood, metal, bone, fabric and other materials;
  • 7) products of traditional folk art crafts;
  • 8) components and fragments of architectural, historical, artistic monuments and monuments of monumental art;
• - old books, publications of special interest (historical, artistic, scientific and literary), separately or in collections;
• - rare manuscripts and documentary monuments;
• - archives, including photo, phono, film, video archives;
• - unique and rare musical instruments;
• - postage stamps, other philatelic materials, individually or in collections;
• - ancient coins, orders, medals, seals and other collectibles;
• - rare collections and samples of flora and fauna, objects of interest to such branches of science as mineralogy, anatomy and paleontology;
• - other movable items, including copies of historical, artistic, scientific or other cultural significance, as well as those taken under protection by the state as historical and cultural monuments.

Based on the foregoing, we can conclude that this Law stipulates almost all items that can directly or indirectly relate to cultural values.

The legislator proposes a classification of cultural property according to six commodity items. However, it should be noted that such goods are classified in other commodity items of the TNVED of the EAEU if they do not meet the conditions arising from text notes and commodity items of this group.

Please note that in this group The following categories of goods are not included:

• - postage stamps or state duty stamps not cancelled, postal stationery (stamped paper) or similar articles of heading 4907;
• - Theatrical scenery, art studio backdrops or the like, made of painted canvas (heading 5907), other than those which may be included in heading 9706; or
• - pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).

In heading 9702, the term "original engravings, prints and lithographs" means black-and-white or color impressions made by the author from one or more boards by hand, regardless of the technique or material used by him, except by mechanical or photo-mechanical method. If heading 9703 is considered, it will be seen that it does not include reproductions of large series or handicrafts of a commercial nature, even if these goods are painted or created by artists. However, heading 9706 does not include goods covered by previous headings of this groups.

Let us consider in more detail the categories of goods included in group 97 "Works of art, collectibles and antiques":

1. Certain works of art: paintings, drawings and pastels, entirely by hand, collages and similar decorative representations (heading 9701); original engravings, prints and lithographs (heading 9702); original sculptures and statuettes (Heading 9703).

“Paintings, drawings and pastels, entirely by hand, other than those of heading 4906 and other finished products painted or decorated by hand." This category of goods includes paintings, drawings and pastels (antique or modern), made entirely by hand. These can be various canvases painted in oil, wax, acrylic, tempera, watercolor, gouache, pastel, miniatures, manuscripts decorated with color drawings, pencil drawings (including drawings like “Comte”), charcoal or pen drawings made on any material.

Since such works must be done by hand only, goods obtained in whole or in part from some other process are not included here. For example, paintings made on canvas or other material through a photomechanical process; paintings made by hand according to a contour or a design obtained by means of a conventional engraving or printing process; the so-called "author's copies" of paintings, which are obtained using a series of casts or stencils, even if they are recognized as authentic by the artist himself. However, copies of paintings, regardless of their artistic value, are included in this category of goods if they are made entirely by hand.

Please note that this category also does not include:

• - plans and drawings for architectural, engineering and industrial purposes, which are originals made by hand (heading 4906);
• - sketches or drawings of models fashion clothes, jewelry, wallpaper, fabrics, furniture, being originals made by hand (heading 4906);
• - Theatrical scenery, studio backdrops or the like, of painted canvas (Heading 5907 or 9706);
• - hand-decorated finished articles, such as wall coverings consisting of hand-painted fabrics, holiday souvenirs, boxes and caskets, pottery (dishes, plates, vases, etc.), all of which are classified in their respective headings.

Consider "Collages and Similar Decorative Images". This category of goods includes collages and similar decorative images, consisting of particles and pieces of various materials of animal, vegetable or other origin, arranged in the form of a picture or decorative image, motif and fixed with glue or otherwise on a substrate, such as wood, paper or textile material. The backing can be plain or hand-painted or have decorative elements printed as part of the overall design. Collages vary in quality, from cheap work produced in large quantities for sale as souvenirs, to work that requires a high level of craftsmanship and can be outstanding works of art.

Thus, in this category, the term "similar decorative images" does not refer to products consisting of a single piece of material, even if it is mounted or glued to a substrate.

Frames for pictures, drawings, pastels, collages or similar decorative images are classified with them in this heading only if their nature and value are appropriate to those works of art; in other cases, frames are classified separately in the relevant headings as products of wood, metal.

Consider "Originals of engravings, prints and lithographs (9702)". This heading includes original engravings, prints and lithographs (antique or modern), i.e. black-and-white or color prints made by the author from one or more boards by hand, regardless of the technique or material used by him, with the exception of a mechanical or photo-mechanical method.

Provided they meet the other requirements of the previous paragraph, they are also referred to as original lithographs made using the transfer method (during which the artist first makes a drawing on special paper and then transfers it to stone).

The impressions, as mentioned above, are obtained from engraved plates, which can be made using various processes, for example, line engraving, dry point, aquatint (acid process) or engraving in a dotted manner.

Original prints are also included in this heading, even if retouched. It is often difficult to distinguish an original from a copy, forgery or reproduction, but the relatively small number of prints and the quality of the paper can be useful guides in identifying the originals. On the other hand, confirmation of the use of halftone curtains (in photogravure and photogravure) and very often the absence of a trace left by a plate on paper may indicate that it is a copy or reproduction.

"Frames for engravings, prints or lithographs" are classified with them in the heading only on condition that their nature and value are appropriate to those works of art; in other cases, frames are classified separately in the relevant headings as products of wood, metal. It should be noted that the heading excludes plates (copper, zinc, stone, wood or any other material) from which engravings are made (heading 84.42).

"Original sculptures and figurines from any materials" (9703). This heading includes original sculptures and statuettes, whether ancient or modern. They can be made of any material (stone, reconstructed stone, terracotta, wood, ivory, metal, wax, etc.), have a three-dimensional, relief or carved form deep in the material (statues, busts, figurines, sculptural groups, images of animals, including bas-reliefs for architectural purposes).

It follows that this heading covers not only originals made by the sculptor, but also copies and reproductions of these models obtained by the second method described above, whether they were made by the sculptor himself or by another author.

The following items are not included (even if designed or made by artists):

• - ornamental sculptures of a commercial nature;
• - items of personal decoration and other handicrafts of a commercial nature (decorations, cult images);
• - reproductions of large-scale production of gypsum, plaster with an admixture of fibrous substances, cement, papier-mâché.

With the exception of ornamental articles of heading 7116 or 7117, all these articles are classified according to their constituent material (heading 4420 for wood, heading 6802 or 6815 for stone, heading 6913 for ceramics, heading 8306 for base metals). ).

2. Postage stamps or state duty stamps and similar stamps, postage stamps canceled, including the first day of cancellation, postal stationery (stamped paper) and similar items, whether or not used, with the exception of goods of heading 4907 (heading 9704).

This heading covers the following articles, whether or not used, other than articles of heading 4907:

• - postage stamps of all types, that is, stamps normally used for sticking to correspondence or parcels; stamps with the words "payable".
• - state duty stamps of all types, which are stamps affixed upon receipt, registration stamps, stamps allowed for circulation, consular stamps, duty stamps.
• - canceled postage marks, that is, letters with a postmark but without a postage stamp, used before the introduction of postage stamps.
• - postage stamps affixed to envelopes or postcards, including "first day cancellation", which are envelopes usually marked "first day", with a postage stamp (or set of such) affixed, stamped with the date of issue, and "cards - maximums." The latter are cards with a postage stamp and a reproduction of the drawing depicted on the stamp. The postage stamp is canceled with a simple or special stamp, indicating the place associated with the drawing and the date of issue.
• - postal stationery (stamped paper), i.e. franked envelopes, secret letters, postcards, newspaper wrappers.

Similar products can be presented in bundles (single stamps, dated corners, complete sheets) or in collections. Albums for collections of such products are considered as an integral part of these collections, provided that their value corresponds to the value of the collection.

Consider what is not included in this heading:

• - commemorative cards and illustrated postage of the first day of cancellation (illustrated or not) without postage stamps (heading 48.17 or group 49);
• - unused postage or stamp duty, postal stationery (official paper) and similar articles of current or new issue in the country in which they have or will have a recognized nominal value (heading 4907);
• - coupons in the form of "savings stamps" issued by private or commercial organizations for buyers, as well as stamps sometimes issued by various merchants to buyers as a discount on purchase (heading 4911).
• 3. Collections and collectibles in zoology, botany, mineralogy, anatomy, history, archaeology, paleontology, ethnography or numismatics (heading 9705).

These items often have an extremely low intrinsic value, but are of interest because of their rarity, classification, and the way they are presented.

This heading covers collections and collectibles of zoology, botany, mineralogy or anatomy. For example, dead animals of any species, preserved by drying or in liquid; stuffed animals for collections; blown or "sucked" eggs; insects in boxes, frames (except for mounted products, which are jewelry or key rings); empty shells, other than those used for industrial purposes; seeds or plants dried or preserved in liquid; herbariums, samples of minerals (not being precious or semi-precious stones, related to group 71); fossil specimens; osteological specimens (skeletons, skulls, bones), anatomical and pathological specimens.

Considering the heading "Collections and collectibles on history, ethnography, paleontology or archeology", we single out the following classification of items:

• - products that are the material remains of human activity, suitable for studying the activities of previous generations, such as: mummies, sarcophagi, weapons, religious accessories, clothing items, items that belonged to famous people.
• - products that can be used to study the activities, customs, customs and characteristics of modern backward tribes, for example, tools, weapons or religious accessories.
• - geological samples for the study of fossils (extinct organisms, the remains or imprints of which are found in geological layers) of animal or plant origin.

Goods produced under a commercial obligation to commemorate, celebrate, commemorate or reflect an event or for any other occasion, notwithstanding restrictions on quantity and circulation, are excluded from this heading as historical or numismatic collections or collectibles, unless these the goods themselves have not acquired a corresponding interest because of their age or rarity. cultural value customs painting

4. Antiques over 100 years old (Heading 9706).

This heading covers all antiques more than 100 years old, provided that they are not included in headings 9701 to 9705. Interest in these goods is due to their age and, as a general consequence, their rarity.

Provided that they remain of their original character, this heading covers antiques, repaired or restored. For example, the following categories of items are included: antique furniture with parts made in modern times (for example, fittings and replaced parts), antique tapestries, leather or fabrics mounted on modern wooden bases. This heading excludes, regardless of age, natural or cultured pearls, precious or semi-precious stones of headings 7101 to 7103.

The works of scientists can serve as a source for understanding the concept of "cultural values". So, for example, Bratanov V.V., analyzing crimes related to the theft of cultural property, came to the conclusion that the subject of these crimes is movable property and documents of special historical, scientific, artistic or cultural value.

The fight against smuggling of cultural property is carried out by the customs authorities, border troops, operational units for combating organized crime and corruption of the FSB and the Ministry of Internal Affairs. The effectiveness of such work depends on the level of operational interaction between these law enforcement agencies.

Cultural properties, which are the objects of paramount attention, are on a par with such especially dangerous types of smuggling as the smuggling of weapons, drugs, radioactive substances, species of animals and plants that are endangered.

Facilitating the illegal export of cultural property, as well as the manifestation of incompetence on the part of customs officials, is unacceptable, but on the other hand, one cannot burden citizens with excessive suspicion, slowing down procedures customs control and decoration. Therefore, in order to increase the effectiveness of the fight against the illegal movement of cultural property, it is of great importance to have a good knowledge of one's work, the education of customs officers, accurate knowledge of the subject, and, accordingly, an idea of ​​what is behind the formulation of the concept of "cultural property".

CUSTOMS CONTROL OF WORKS OF ART

And the cult

(short lectures)

Chapter 1. Features of the Customs control of cultural property

The modern period of development of society, characterized by sharp socio-economic, as well as political upheavals, also brings changes in people's awareness of the role of cultural heritage in the spiritual development of the nation. Culture is formed by summing up the experience of many generations, as a result of their material and spiritual activities, and is a system of creation, distribution, storage and use of material and spiritual values. Given the fact that this system is a determining factor in all areas of human transformation, it often becomes an arena of acute ideological controversy on the cultural policy of the state in the development of cultural ties, the preservation of cultural values, which are the spiritual basis of the nation.

One of the features of the activities of the customs authorities of the Russian Federation is that the customs authorities "... ensure compliance with the legislation, the control over the implementation of which is entrusted to the customs authorities ..." [Customs Code of the Russian Federation]. The Customs Code (TC) also entrusts the customs authorities with the functions of suppressing illegal circulation through the customs border of the Russian Federation of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, objects of intellectual property.

Considering the foregoing, and also the fact that the Law of the Russian Federation of April 15, 1993 No. 4804-1 “On the export and import of cultural property” refers the State Customs Committee to bodies that perform, within their competence, the functions of a body of state regulation of the export and import of cultural property ( 12 of the Law), the customs authorities, being both law enforcement and tax authorities, within their competence, are engaged in "cultural activities", the scope of which is:

“... identification, study, protection, restoration and use of historical and cultural monuments; ...

…museum work and collecting;…

…international cultural exchanges;…

... production of materials, equipment and other means necessary for the preservation, creation, distribution and development of cultural values;

other activities, as a result of which cultural values ​​are preserved, created, distributed and mastered” .

This paper discusses the main economic and legal issues related to the implementation of the legislation, some problems that complicate their implementation, as well as possible ways to resolve the existing contradictions in the current legislation related to the status of this category of goods and customs control over their movement across the state and customs borders. of the Russian Federation when placing cultural property under customs regimes that ensure their temporary export from the Russian Federation and re-import.

The relevance of the topic related to the economic and legal aspect of the temporary export of cultural property lies, first of all, in the fact that this category of goods is unique both in terms of their material and spatial form of embodiment, which significantly affects their significance for the state from various perspectives. , including both stocks of value and from the point of view of the current state of the legislative framework.

This paper discusses the features of the application of the customs regime "temporary import / temporary export" in relation to cultural property, the features of the application of non-tariff regulation measures. The main problematic issues related to the application of the customs regime "processing outside the customs territory" in the case of the export of cultural property abroad for restoration are considered.

An analysis of the legislative framework leads to the need to consider the issue of allocating cultural property to a separate category of goods that require a special procedure for accounting, control and customs clearance. This conclusion is based on the impossibility of applying certain provisions of the customs legislation in the event of the movement of cultural property across the state and customs borders of the Russian Federation.

The movement of cultural property across the customs border is regulated by the Law of the Russian Federation "On the export and import of cultural property", in the development of which the instruction of the State Customs Committee of November 2, 1993 N 01-13/10907 "On the export of cultural property" appeared.

When applying this law in practice, customs officials face many problems. Everything related to the control of the movement of cultural property causes a negative reaction. This is due to the objective difficulties in classifying moved objects as cultural property. For a clear conclusion about the presence of signs that characterize cultural values, knowledge in the field of art, history, archeology is necessary, such knowledge is fully possessed only by specialists in a particular field of knowledge. Customs officials cannot have such deep knowledge and are forced every time to resort to the services of expert experts, since erroneous conclusions about the cultural value of an object can cause complaints from those who move them, with all the ensuing consequences. This usually takes a lot of time and delays the customs clearance and control process. In certain cases, such delays also lead to conflicts and complaints.

An equally important obstacle to effective and high-quality control over the movement of cultural property is the imperfection regulatory framework. In pursuance of the Law on the Import and Export of Cultural Property, a number of normative acts were to be adopted (the law was adopted 5 years ago). The Ministry of Culture has not yet adopted the regulation on the procedure for conducting state examination and control over the export of cultural property. The procedure for customs control and special registration of imported cultural property has not been defined (such a procedure should be developed by the Ministry of Culture together with the State Customs Committee).

Until now, the normative acts of the Soviet period are in force. According to the Letter of the State Customs Committee of the Russian Federation of July 8, 1996 N 01-15 / 11998 "On the export of cultural property", until the approval of a new procedure for passing and new lists of items classified as cultural property, the customs authorities must be guided by the order of the USSR Ministry of Culture of 03/23/87 No. 120, as amended on December 2, 1988, “On the Procedure for Controlling the Export of Cultural Property from the USSR.”

Despite the undoubted relevance of the issues of legal regulation in the field of international trade cultural property, generally valid conventions created at the international level are not able to overcome the growing number of problematic legal issues in this area. Since in the process of complication of the international economic circulation of works of art, its types and forms are transformed, and as a result, new legal problems appear.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

federal state budgetary educational institution

higher vocational education

BRYANSK BRANCH OF THE RUSSIAN UNIVERSITY OF ECONOMY IM. G.V. PLEKHANOV"

department _____________________________ Course _, group _____, Extramural studies

Student __________________ Code ______________________________

(full name) (for full-time / part-time education)

Coursework in the discipline: ____________________________________________________________

Supervisor ____________________________________

Work theme: The procedure for moving cultural property across the customs border__________________________________________________

Eligible for defense"___" ___________ 2014

(signature)

Date of defense "__" ______ 2014 Supervisor: ________________________

(signature)

defended coursework with assessment: Teacher:

_________________________________________ _____________________________________

(assessment) (teacher's signatures)

Normative acts.

Introduction

It is well known that the preservation of cultural values ​​is one of the main tasks of any state. Movement across the customs border of both the Customs Union as a whole and the Russian Federation in particular has its own specific features. Representing a special type of commodity, cultural values ​​can be imported into the territory of our country and exported abroad only under strict control by state bodies. Persons involved in such movement automatically interact with specially authorized entities in order to obtain specially designed permission.

The administrative barriers encountered on the ways of moving objects of this kind are due to the tasks of protecting the country's cultural heritage, protecting state interests, and combating unreasonable encroachment on cultural values. Indeed, at present, the development of a business in the field of buying and selling works of art ranks second in terms of profitability after drug trafficking. Therefore, the modern system of state interests of our country considers cultural values ​​to be among the key objects of national security.

Despite the undoubted relevance of the issues of legal regulation in the field of international trade in cultural property, generally significant conventions created at the international level are not able to overcome the growing number of problematic legal issues in this area. Since in the process of complication of the international economic circulation of works of art, its types and forms are transformed, and as a result, new legal problems appear.

The foregoing necessitates the study of cultural values ​​as a special object of legal regulation, taking into account the importance of this category in the field of customs. The sources of information for writing a work on this topic were the basic educational literature, fundamental theoretical works of such researchers in the considered field of legal regulation of the movement of cultural property as A.P. Dzhabiev, V.O. Neshataeva, O.Yu. Bakaeva, S.V. Khalipov and others. A major role in the study of this topic was played by the monograph of M. M. Boguslavsky “Cultural values ​​in international circulation: legal aspects”, as well as materials of all-Russian scientific and practical conferences devoted to topical issues of legal regulation of the international economic turnover of cultural property.

Object of studyin the presented work were the legal relations that arise in the process of moving cultural property across the customs border of the Russian Federation.

Subject of study– legislation in the areas of administrative and customs law, in terms of considering the issues of movement of cultural property across the customs border of the Russian Federation.

The aim of our studyis to study the procedure for moving cultural property across the customs border. Based on the purpose of the work, we have setfollowing tasks;

1. Define the concept of cultural values ​​and identify their legal features.
2. Describe the international legal measures to combat illicit trafficking in cultural property.
3. AnalyzeLegislation of the Russian Federation on the export and import of cultural property.
4. To identify the procedure for the export and import of cultural property through the customs border of the Russian Federation.

Chapter 1. Cultural values ​​as a subject of customs legal relations

1.1 Cultural values: concept and legal features

Today, in international law, there are more than 60 international legal acts of a universal and regional nature that regulate relations regarding cultural heritage sites. However, these documents do not provide a general definition of such objects, which have received the general name "cultural values" in the scientific literature.

Usually, in international agreements, in national legislation and in scientific doctrine, the concept of "cultural value" is used along with the concepts of "cultural heritage", "cultural heritage". According to E.N. Pronina, the concepts of "cultural heritage" and "cultural heritage" correlate with the concept of "cultural values" as a general and singular phenomenon. “Based on this provision,” she writes, “it is proposed to define cultural heritage and cultural heritage as a set of cultural values” [Cit. By 1].

For the first time, the definition of the concept of "cultural property" was formulated in the Hague Convention for the Protection of Cultural Property in the Event of Armed Conflict of 1954. The inclusion of such a definition in the text of the Convention is considered as one of its advantages. Thanks to this Convention, this concept was introduced into international terminology. The initial criterion for determining a cultural property is its value "for the cultural heritage of every people", regardless of its origin and title of ownership. Thus, the category of cultural values ​​from the very beginning acquires a sign of universal significance for world culture as a whole. At the same time, a significant object should be a unique object classified as cultural values, objects that not only give a person information of a historical, artistic or scientific nature, but primarily affect the senses.Subsequently, this characteristic of cultural property was confirmed in the 1970 UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property.

Russian authors V. G. Gorbachev, V. G. Rastopchin, V. N. Tishchenko defined cultural values ​​as “a special type of values ​​that can to some extent satisfy the spiritual and aesthetic needs of a person and at the same time contain artistic or scientific, memorial or other cultural value.

R. B. Bulatov, in turn, believes that “cultural values ​​are unique material results of human activity, specially protected by law, which, being the product of universal labor, have important historical, scientific, artistic or other cultural significance for society, that is, they serve as a link between different generations of people, are specifically historical in nature and act as a factor in the formation of the necessary qualities of a person.

However, S. G. Dolgov defines cultural values ​​as material works of a religious or secular nature protected by law, which, being the result of a person’s creative self-expression in the past or in the present, have significant historical, scientific, artistic or other cultural value for society and act as a link between various generations of people. At the same time, he forms the criteria for classifying objects as cultural values:

Uniqueness;

nationwide state significance;

Special legal regime.

The concept of “cultural value” is broader than the concept of “monument”, since it covers both the range of objects that have the status of monuments and are subject to state registration and registration under the legislation of a number of countries2, and the range of objects that do not yet have such status.

The Constitution of the Russian Federation uses both the concept of "cultural values" and the concepts of "historical and cultural heritage", "monuments of history and culture" (part 2 of article 44, part 2 of article 74).

The Law of the Russian Federation of October 9, 1992 "Fundamentals of the Legislation of the Russian Federation on Culture"3 provides a general broad definition of cultural property, the concept of movable cultural property is not applied. Cultural heritage in the Fundamentals refers to material and spiritual values ​​created in the past, as well as monuments and historical and cultural territories and objects that are significant for the preservation and development of the identity of the Russian Federation and all its peoples, their contribution to world civilization. The Fundamentals also use the concept of “cultural heritage of the peoples of the Russian Federation” (Article 3), and also states that Russia is pursuing a targeted policy to return cultural property illegally removed from its territory (Article 59).

A specific definition of the concept of movable cultural property is given in Art. 6 “Cultural property subject to this Law” of the 1993 Law, which provides that “for the purposes of this Law, cultural property means movable objects of the material world located on the territory of the Russian Federation”. Along with this general definition, in accordance with international practice, a list of categories of objects falling under the scope of this Law is given.

Despite the fact that there is currently no general legal concept of cultural property, the analysis of normative acts allowed V. O. Neshataeva to identify several fundamental features by which an object that is an object of international legal regulation can be classified as “cultural property” :

1) universality, i.e. the subject is of global interest (has value for all peoples);

2) indispensability: it is impossible to create an absolutely identical sample;

3) uniqueness, considered as an aesthetic message that the object carries;

4) time criterion: cultural values ​​include those objects of the material world, which were created for the most part more than 100 (50) years ago;

5) value in equivalent terms: cultural values ​​are subject to property valuation and can be attributed to objects of the material world (things).

At the same time, M. M. Boguslavsky notes that the material value of art objects does not have a clear expression, it can constantly change. Therefore, the question of the legitimacy of including this feature in the legal definition is still quite debatable and is resolved in the international legal literature depending on various conditions: the level of market development, the highly developed civil society, etc.

L. R. Klebanov draws attention to the fact that cultural values ​​can be completely man-made, created by man and nature, or only by nature. In order to verify this, it is enough to refer to Art. 7 of the Law "On the export and import of cultural property" and Appendix 1 to the order of the Federal Service for Supervision in the Sphere of Mass Communications, Communications and Protection of Cultural Heritage dated March 14, 2008 No. 117, which lists such cultural values ​​as rare specimens and collections of flora and fauna; subjects of interest to anatomy, paleontology and mineralogy; remains of fossil organisms and (or) their parts (including their imprints), regardless of their preservation; samples and countlectures on minerals (except synthetic) rocks and natural non-crystalline substances of terrestrial and extraterrestrial origin.

Items for recognition as cultural values ​​must have religious, historical, scientific, architectural, artistic, archaeological, urban planning, paleontological, anatomical, mineralogical and other cultural significance for a part of society, the whole society and the state.

Revealing this sign of cultural value, one can cite the words of G. A. Rusanov that cultural value should carry its historical, artistic or scientific significance on a global scale, on the scale of one state or administrative entity within a region.

Thus, cultural values ​​should be understood as irreplaceable tangible and intangible objects and works of culture created by man as a result of the creative process, having artistic and property value, universal significance and having an aesthetic, scientific, historical impact on a person.

Since cultural value is both a material and spiritual object, the legal regulation of the economic turnover of such items is complex, consisting of the norms of private and public law (international and national). This legal complex has developed relatively recently under the influence of the processes of economic globalization, and therefore it has been studied in the doctrinal literature without taking into account such a relationship.

1.2 International legal measures to combat illicit trafficking in cultural property

The control of the import and export of cultural property is mainly a tool for preserving the cultural heritage of peoples, and therefore a number of multilateral agreements address this issue. Two international conventions deserve special attention. Mention should also be made of the initiatives coming from the Council of Europe.

1970 UNESCO Convention. Under the auspices of UNESCO, on November 14, 1970, the Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property (hereinafter the "UNESCO Convention") was adopted in Paris. This convention has been ratified by many EU member states, as well as by Russia. UNESCO recommends the ratification of this Convention to other countries along with the UNIDROIT Convention of 1995.

From a practical point of view, the UNESCO Convention requires States Parties to adopt and apply appropriate legislation and establish the necessary administrative structures, as well as to facilitate cooperation with other States. A. I. Vilkov draws attention to the universality of the norms used for the protection of cultural property - he writes that the convention reasonably combines the national interests of each state, in the interests of preserving the cultural and historical heritage of all mankind.

The UNESCO Convention establishes a common definition of cultural property and lists the categories of cultural property that are part of the cultural heritage of each state. In order to protect such cultural property, states undertake to establish on their territory one or more national services with specific functions. In all EU Member States and in Russia there is at least one institution that controls the export of cultural property abroad (these institutions have various names - service, committee, institute, management, etc.).

The main tool that should be introduced by states to control the export of cultural property is a certificate (certificate) by which the exporting state certifies its permission to export the cultural property in question. Export of cultural property without a certificate (certificate) attached to them is prohibited. All 27 EU Member States and Russia have similar documents, to which an EU export license can be added.

The Convention also establishes that, since the export of an object may be prohibited by national law, States must oblige dealers in antiquities to inform buyers of cultural property of any export ban that such objects may be subject to.

The Convention also pays great attention to cultural property illegally exported from its state of origin. States into whose territory such cultural property has been imported are obliged to take all necessary measures to prevent museums and other similar institutions located on their territory from acquiring such cultural property. With regard to cultural property stolen from a museum, religious or secular historical monument or similar institution, the participating States undertake to prohibit their importation and, subject to certain conditions and formalities, take appropriate steps to locate and return any such cultural property brought into their territory .

The Convention emphasizes the importance of cooperation between states in the fight against illicit trafficking in cultural property. The text includes the following requirements: to ensure the cooperation of the competent services in order to return illegally exported cultural property to their rightful owners as quickly as possible; allow a claim for the return of lost or stolen property by or on behalf of the rightful owner and facilitate the return of cultural property not subject to export from its State of origin to the State concerned if it has previously been exported from there. Since Russia and many EU member states are parties to this Convention, this means that, among other things, they have mutual obligations in terms of preventing and combating the illegal import of cultural property into their territory, subject to certain conditions provided for by the Convention for these purposes.

UNIDROIT Convention of 1995. UNIDROIT, the International Institute for the Unification of Private Law, has also made important contributions in this area. While the 1970 UNESCO Convention operates both in relation to the prevention of illicit traffic in cultural property and at the stage of its return, the UNIDROIT Convention on Stolen or Illicitly Exported Cultural Property, adopted 25 years later (Rome, 24 June 1995), focuses exclusively on the return process . It applies to international claims for the restitution of stolen cultural property and the return of illegally exported cultural property. It adheres to the general definition of cultural property given in the UNESCO Convention.

Indeed, the purpose of the UNIDROIT Convention is to supplement the UNESCO Convention with more detailed and efficient rules regarding the restitution and return of cultural property. This Convention has been signed but not yet ratified by Russia, and only a number of EU member states are parties to it. Therefore, its significance in the import/export of cultural property between Russia and the EU states can only be considered in the context of future prospects.

The basic principle of the Convention is that the owner of stolen cultural property must return it. However, claims for restitution have a statute of limitations (with a longer period for cultural property that is an integral part of a particular monument or archaeological reserve, or part of a public or state collection).

If cultural property has been illegally exported (i.e. not stolen, but removed from the country in violation of national legislation for the protection of cultural heritage), a contracting State may, as a rule, apply to a court or other competent authority of another contracting State with a request for return these values. Such requests are also subject to a statute of limitations, and bona fide owners are entitled to payment, at the time of return of the object, of fair and reasonable compensation from the requesting State.

Thus, we agree with the point of view of D. V. Mazein, who emphasizes that the UNIDROIT Convention overcomes the possessory protection of a bona fide purchaser of stolen cultural property, and also obliges the courts of the participating States to recognize the norms of other participating States that regulate the export of cultural property and at the same time time also provides for the right of a bona fide purchaser to receive reasonable compensation.

Council of Europe. Russia and 27 EU member states are members of the Council of Europe. This international organization has among its aims the promotion and preservation of the common European heritage. According to the provisions of the Convention (ratified by Russia and all EU Member States), the contracting parties shall facilitate the movement and exchange of objects of cultural value, consider cultural property transferred under their control as an integral part of the common cultural heritage of Europe and take appropriate measures to protect them.

Most EU member states and Russia have ratified the 1985 Convention for the Protection of the Architectural Heritage of Europe (Granada). Many of them are also parties to the European Convention for the Protection of the Archaeological Heritage (Revised) signed at Valletta in 1992. It contains a special article on the prevention of illegal circulation of elements of the archaeological heritage.

Thus, the 1970 UNESCO Convention and the 1995 UNIDROIT Convention on Stolen or Illegally Exported Cultural Property are considered to be the main international legal acts that set standards for control mechanisms. cultural values. Most countries have brought their export laws into line with the provisions of these international legal treaties.

So, cultural exchanges have always been of great importance for all countries. Ideally, national and international legislation related to this area should be aimed at achieving an optimal balance between the need to protect the heritage, respect the rights of owners and encourage the development of the art market. However, it should be noted that it is not always easy to find the right path in the maze of legal terms and regulations.

Chapter 2. Legal basis for the movement of cultural property across the customs border of the Russian Federation

2.1 Russian legislation on export and import

cultural property

The process of moving cultural property across the customs border of the Russian Federation has certain features. Representing a specific type of product, they can be imported into the country or exported outside its borders strictly under the direct control of state bodies. It follows that the persons interested in this movement, in order to obtain special permission, interact with the bodies authorized by the state.

Let us consider the main legal acts, on the provisions of which the legal mechanism for regulating relations in the field of conservation, promotion, use and state protection of historical and cultural monuments (cultural heritage objects) of the peoples of the Russian Federation is based.

First of all, of course, this is the Constitution of the Russian Federation, which proclaims the right of every citizen to have access to cultural values, and at the same time, it is entrusted with the duty to take care of the preservation of cultural and historical heritage. Key rights and obligations in the field of culture are also enshrined in the norms of the current Constitution of the Russian Federation]. Discussions are already underway in scientific circles about the emergence of a new branch of law - the so-called "cultural law" (In our opinion, this definition is not entirely correct, since it follows from it that other branches of law turn out to be "uncivilized"), and some experts predict in the future the adoption a special act on the regulation of culture - the Code of Cultural Heritage of the Russian Federation.

The main legal act in the field of movement of cultural objects remains the Law of the Russian Federation dated April 15, 1993 No. 4804-1 “On the export and import of cultural property”. Its preamble defines the main objectives of this Law, namely: the preservation of the cultural heritage of the peoples of Russia, as well as the protection of cultural property from illegal import, export and transfer of ownership of them. Along with these general provisions, the Federal Law regulates the requirements for state regulation of the export and import of cultural property and control over export and import.

The functions and competence of these bodies are defined in the same Law and in subsequent regulations. The Special Sections of the Law disclose measures to regulate the import and export of cultural property, including temporary import and export; measures to prevent the unlawful transfer of ownership of cultural property; key fees and charges; liability for violation of legislation on the import and export of cultural property; international treaties and interstate cooperation.

The law defines the concept of cultural values, a list of cultural values ​​and categories of objects that fall under its action has been compiled. In turn, it establishes categories of items that are not subject to export outside the Russian Federation. The Law does not cover modern souvenirs, cultural items of serial and mass production(Article 8).

Russia's participation in international agreements regulating the fight against illicit trafficking in cultural property (mainly the 1970 UNESCO Convention) is reflected in a number of provisions. In particular, Art. 24 of the Law states that the import of cultural property, in respect of which a search has been declared, is prohibited, in accordance with international treaties of the Russian Federation or in the case of requests from the competent authorities of foreign states.

I would like to dwell on certain powers of a special body of state control over the cross-border circulation of cultural property. Such a special body in the Russian Federation as of 2012 is the Ministry of Culture of the Russian Federation. The powers of the Ministry of Culture in the field of control of cross-border circulation of cultural property include:

• compiling a list of cultural property subject to the 1993 Act.
• making a decision on the possibility of export, temporary export of cultural property;
• ensuring the examination of cultural property declared for export, temporary export, as well as when they are returned after their temporary export
• issuance of a certificate for the right to export, temporary export of cultural property. .

On March 14, 2008, the Order of Rossvyazokhrankultura Order No. 117 of Rossvyazohrankultura established the List of cultural property subject to the Law of the Russian Federation of April 15, 1993 No. 4804 I “On the export and import of cultural property”, the export of items from this list is carried out solely on the basis of certificates certifying the right to export cultural property outside the Russian Federation.

Regulations on the examination and control of the export of cultural property(approved by Decree of the Government of the Russian Federation of April 27, 2001 No. 322). All cultural property declared for export from Russia is subject to mandatory examination, based on the results of which a decision is made on the possibility of their export and the type of permit for such export (certificate or certificate) is determined. In accordance with these Regulations, the expert issues his opinion (in writing) only after a complete exhaustive analysis of cultural property with the establishment of their authorship, authenticity, fixing their parameters (weight, size), specific features, state of conservation, as well as analysis of the submitted documents values ​​is carried out on a paid basis. A special document - Regulations on the procedure for collecting and criteria for determining the amount of fees for the state examination of cultural property (approved by order of the Ministry of Culture of the Russian Federation of June 4, 2002 No. 888) - and determines its final cost. To conduct an examination, an application is required from the owner of cultural property (or a person authorized by him), which is sent to the appropriate federal body or its territorial representative.

The procedure for the import into the customs territory of the states - participants of the Customs Union and export from the customs territory of the states - participants of the Customs Union of cultural property, documents of national archival funds and originals of archival documents is determinedRegulations to clause 2.20 of the unified list of goods for which prohibitions and restrictions on import and export by the states of the Customs Union are established.

The regulation on the procedure for the import into the customs territory of the states - participants of the Customs Union and export from the customs territory of the states - participants of the Customs Union of cultural property, documents of national archival funds and originals of archival documents was developed in accordance with the Agreement on Licensing Rules in the Field of Foreign Trade in Goods dated June 9, 2009 2009 and the Agreement on the Procedure for the Introduction and Application of Measures Affecting Foreign Trade in Goods in the Single Customs Territory in Relation to Third Countries dated June 9, 2009 and other international acts.

The list of cultural property subject to the permit system is set out in section 2.20 of the unified list of goods in respect of which there are prohibitions and restrictions on import and export by the states of the Customs Union.

In addition to the documents described above, it should also be remembered that there are also federal laws related to the Archival, Museum and Library Funds, cultural heritage sites of the peoples of the Russian Federation, legislation on values ​​displaced during World War II and legislation on the circulation of weapons, precious stones and metals. These regulatory legal acts play a certain role in the field of import and export of cultural property across the border of the Russian Federation.

Thus, the legal framework considered by us, which regulates the processes of import and export of cultural property, determines the necessary norms aimed at preventing the illegal export of cultural property. In general, the established procedure for their export outside the country is permissive. The procedure for obtaining an export permit and the subsequent passage of customs control has been significantly simplified in recent years.

2.2 The procedure for the export of cultural property across the customs border of the Russian Federation

For the export of cultural property, an appropriate permit is always required from the Ministry of Culture of the Russian Federation or its territorial body, which is issued in the form of a certificate for the right to export cultural property. The Law of the Russian Federation "On the export and import of cultural property" provides for the issuance of a permit in the form of a certificate. The form of this document is provided for in the Decree of the Government of the Russian Federation of April 27, 2001 No. 322.

Official List of Cultural Propertyexported on the basis of such a certificate is established in the Order of the Ministry of Culture of the Russian Federation dated August 7, 2001 No. 844.

For export cultural property, that is, without the obligation to re-import it, the Ministry of Culture of the Russian Federation issues a certificate for the right to export cultural property.

For temporary export, that is, with the obligation to re-import them within a specified period, the Ministry of Culture of the Russian Federation issues a certificate for the right to temporarily export cultural property.

The following circumstance must be kept in mind: The Ministry of Culture of the Russian Federation considers applications for temporary export only in respect of cultural property that is not subject to export from Russia. For other cultural property, regardless of the intention to permanently or temporarily export it from Russia, the general procedure for obtaining an export permit is applied and a certificate is issued for the right to export cultural property.

The effect of the Law "On the export and import of cultural property" does not apply to modern souvenirs, cultural items of serial and mass production. For the export of cultural items, the Ministry of Culture of the Russian Federation issues a certificate if the state examination has established that these items are not cultural values ​​and are not subject to the above law. This applies, in particular, to the export of paintings, sculptures and graphic works, objects of decorative and applied art, design projects, installations, children's art objects created less than 50 years ago, as well as household items, regardless of the time of their creation, that are not on the state accounting.

If the item is a cultural property, then you should contact the territorial body of the Ministry of Culture of the Russian Federation to obtain a certificate for the right to export cultural property. As a rule, you should contact the territorial department of the Ministry of Culture of the Russian Federation, operating in a particular subject of the Russian Federation.

To obtain such permission, the owner of the cultural property or his authorized representative must submit an appropriate application (the application form can be found on the Internet at: http://new.rosohrancult.ru/works/import/), attaching the following documents to it:

a) a list with a description of cultural values ​​if the number of items is more than two (in 3 copies);

b) 3 color photographs of each cultural value (at least 8x12 cm in size) (when exporting archival documents, printed publications, philately, numismatics, bonistics and faleristics, photographs are not required);

c) certified copies of documents confirming the ownership of the cultural property declared for export;

d) documents confirming the value of cultural property;

e) a copy of an identity document, or a copy of a document confirming the fact of making an entry about a legal entity in the Unified State Register legal entities.

You must also paystate duty. it is provided for in the Law "On the export and import of cultural property" and is regulated by the Tax Code:

For the right to export:

Cultural values ​​created more than 50 years ago - 10% of their value;

Cultural property created less than 50 years ago - 5% of their value;

Paleontology collectibles - 10% of their value;

Mineralogy collectibles - 5% of their value;

For the right to temporary export of cultural property, the state duty is 0.01% of their insurance value. To calculate the state fee for the right to export (temporary export) of cultural property, the market value of cultural property indicated in the application of the person applying for their export is accepted. If the state authority issuing a certificate for the right to export cultural property determines a different value of cultural property, a higher value is accepted for calculating the state duty for the right to export cultural property.

Mandatory payments required for payment when importing or exporting cultural property to the customs territory of the Customs Union are presented in the form of a table in the Appendix.

The state duty for the right to export cultural property is paid on the basis of the value of all cultural property exported simultaneously by one person.

The following are exempted from the payment of state duty:

Employees of a diplomatic mission or consular office, as well as members of their families living with them, who are not citizens of the host country;

The state duty is not paid for the export of cultural property claimed from someone else's illegal possession and returned to the owner.

This fee is due afterexaminationsubject. Items declared for export are subject to obligatory, fee-paying state expertise.

All declared for export or temporary export from the territory of Russia, as well as cultural property returned after temporary export, are subject to mandatory examination. This examination is carried out in accordance with the procedure established by the Decree of the Government of the Russian Federation dated April 27, 2001 No. 322 “On approval of the Regulations on the examination and control over the export of cultural property”.

Expertise is carried out by specialists certified by the Ministry of Culture of the Russian Federation. This body appoints a specialist from the official list of experts and depending on the specialty.

The examination is carried out on a paid basis, as it is considered as a professional service paid by the applicant. The procedure for collecting and the criteria for determining the amount of the fee are established by the regulation approved by the Order of the Ministry of Culture of the Russian Federation of June 4, 2002 No. 888. For the examination, an appropriate agreement is signed between the applicant and the expert.

The Ministry of Culture of the Russian Federation makes a decision on the possibility or impossibility of exporting cultural property based on an expert opinion, as well as on the results of checking cultural property in state security lists or registers (for example, according to the list of stolen cultural property).

In general, the procedure from the moment of application to the decision lasts no more than 30 days. In practice, in many cases the period is much shorter. In principle, in more complex cases, the aforementioned 30-day period may be extended, but not more than 30 additional days.

If the decision is positive, the applicant is issued a certificate for the right to export cultural property from the territory of Russia. It is necessary to present this certificate to the customs authority when leaving Russia, along with the customs declaration.

If the examination has established that the object is not a cultural value, the Ministry of Culture of the Russian Federation issues a relevant certificate. Such a certificate may be requested by an official of the customs authority when leaving Russia.

In accordance with the Law "On the Export and Import of Cultural Property", a number of categories of cultural property are not subject to export from Russia.

Movable objects, regardless of the time of their creation, protected by the state and included in the security lists and registers, are not subject to export from Russia. This category includes, among other things, those items that were declared for export, but the examination of which gave grounds to the Ministry of Culture of the Russian Federation for their inclusion in state lists and registers.

As for movable objects, which are especially valuable objects of the cultural heritage of the peoples of the Russian Federation, they are included by the federal authorities in a special State code, the depositary of which is Roskultura.

Museum exhibits and museum collections included in the Museum Fund of the Russian Federation are registered in the State Catalog of the Museum Fund of the Russian Federation, which is also maintained by Roskultura.

The state registration of documents of the Archival Fund of the Russian Federation is maintained by the Federal Archives, and the same body maintains the State Register of Unique Documents of the Archival Fund of the Russian Federation (see the contact details of the Federal Archives at the end of this section).

In practice, however, individuals and legal entities learn about the status of a particular subject through the activities of the Ministry of Culture of the Russian Federation. He maintains ERPAS - an electronic registration and retrieval automated system for registering cultural property lost during the Second World War, stolen, illegally exported from Russia, and also not subject to export from Russia. Legal entities and individuals can apply to the Ministry of Culture of the Russian Federation to check cultural property against the ERPAS database.

In 2006, the Directorate for the Preservation of Cultural Property of Rossvyazokhrankultura published a catalog of art objects and antiques that are on the wanted list.

This catalog includes only the first selections of items and is updated as new versions are published.

Without exception, all cultural property declared for temporary export must go through the procedure provided for in the Law on the Export and Import of Cultural Property. The export procedure provided for in the law applies to all cultural property, regardless of the form of ownership. The provisions of the law are binding on all individuals and legal entities located and/or operating in Russia.

The procedure for obtaining permission for the temporary export of cultural property applies only to cultural property, the export of which is prohibited by Art. 9 of the Law "On the export and import of cultural property"

Therefore, most often applications for temporary export come from museums (because they store valuables included in the Museum Fund of Russia). For other cultural property, whether exported permanently or temporarily, the general procedure for obtaining an export permit applies.

In addition, a condition for temporary export is the need to conclude an agreement on the return of temporarily exported valuables between the applicant and the Ministry of Culture of the Russian Federation.

It should be borne in mind that temporarily exported cultural property is subject to examination twice: before export and after their temporary export.

For the right to temporarily export cultural property, a state duty is paid, amounting to 0.01% of their insurance value.

The Ministry of Culture of the Russian Federation must inform the applicant of the decision taken no later than three months after the official receipt of the application. If the decision is positive, a certificate is issued for the right to temporary export of cultural property. If the decision is negative, it can be challenged in court.

In accordance with Art. 40 of the Law “On the Export and Import of Cultural Property”, the author, regardless of whether he leaves Russia temporarily or for permanent residence, has the right to export cultural property created by him in any quantity in the manner prescribed by this law.

As noted above, in accordance with the Tax Code (clause 9, art. 333.35), individuals - authors of cultural property are exempted from paying the state duty for the right to export (temporary export) of cultural property created by them.

2.3 The procedure for the import of cultural property through the customs border of the Russian Federation

First of all, it is necessary to keep in mind the difference between the import and temporary import of cultural property into the territory of Russia. In the first case, there is no obligation to re-export them to the territory of a foreign state, and in the second case, such an obligation exists: a re-export is required within a specified period.

A typical example of temporary importation is the importation of an ancient musical instrument belonging to a musician - a member of a foreign orchestra on tour in Russia, or a painting for the purpose of exhibiting at a temporary exhibition in one of the museums in Russia.

As for the import of cultural property into the territory of Russia, in accordance with the Law "On the export and import of cultural property" they are always subject to customs control and special registration. In practice, it must be taken into account that the person concerned is obliged to declare in writing the import of his object and that the customs office must register its import precisely as a cultural value.

Registration of the import of cultural property is of a declarative nature and is carried out by an official of the customs authority by affixing in any way the mark "Registered when imported into the Russian Federation, as declared as a cultural property" on customs declaration form TD-6 and the documents attached to it:

Three copies of lists with a description of imported cultural property,

Three sets of photographs of imported cultural property (at least 8x12 cm) [Ibid.].

In case of import of archival documents, printed publications, philately, numismatics, bonistics and faleristics, the submission of photographs is not required.

Documents confirming the origin and value of imported cultural property are also submitted.

When deciding whether to classify imported items as cultural property, an official of the customs authority is guided by the list of cultural property subject to the Law of the Russian Federation of April 15, 1993 No. 4804-1 “On the Import and Export of Cultural Property”, approved by order of the Ministry of Culture of Russia of August 7 .2001 No. 844, and if there is an expert certified by the Ministry of Culture of the Russian Federation at the checkpoint, his conclusion. It should be remembered that not all customs checkpoints have such experts.

After placing cultural property under the customs regime "release for domestic consumption", the customs authority informs in writing about the registration of their importation to the territorial department of the Ministry of Culture of the Russian Federation and sends one copy of the documents submitted by the person importing cultural property (including a copy of the declaration).

There are significant benefits for individuals who bring cultural property into Russia for personal use. If an individual has acquired cultural property abroad, while following this individual across the customs border (i.e. if cultural property is imported with accompanied or unaccompanied baggage) and subject to the acquisition of property for personal use (i.e. not as part of the implementation entrepreneurial activity) the customs authority completely exempts an individual from paying customs duties and taxes, subject to a written declaration upon importation and special registration of the item as a cultural value. However, the customs authority may require security for payment of duties and taxes if it cannot determine the status of the item as a cultural property (there is no corresponding expert in the item or there are no documents confirming such status, etc.) In such cases, the subject receives back the amount of the security only after confirmation of the Ministry of Culture of the Russian Federation of this status of the subject.

The import of cultural property by museums and other cultural institutions for their own collections is also exempt from customs duties and taxes, but only if the cultural property is donated to a museum or cultural institution and is included in the list of especially valuable objects of cultural heritage.

With regard to the temporary importation of cultural property, the Law on the Export and Import of Cultural Property establishes the obligation of customs control and registration of such property. A musician who imports an old musical instrument for a tour in Russia should take this into account, otherwise, difficulties may arise when re-exporting the instrument from Russia. Therefore, the person concerned must declare the instrument in writing and make sure that the official affixes a stamp on the temporary importation of cultural property to the declaration.

As a rule, the temporary import of cultural property in most cases is associated with the exposure of Russian museums, as well as other state cultural organizations. Another typical case concerns foreign musicians touring in Russia. Customs legislation provides for such cases an exception from general rule providing security for the payment of customs duties and taxes in respect of temporarily imported cultural property. For such an exemption, a preliminary confirmation of the Ministry of Culture of the Russian Federation on the status of the cultural value of imported items is required.

The Law on the Export and Import of Cultural Property provides foradministrative and criminal liabilityfor illegal export or import of cultural property. This means the export and import of cultural property carried out in violation of the rules established in this law and in the customs legislation.

Administrative responsibility. Regulated by the Code of administrative offenses(CAO) applies not only to cultural property, but to all goods (responsibility is provided for in the section on customs). Violations are divided into two categories (within each category there are several subcategories):

Illegal movement of goods across the customs border of the Russian Federation (Article 16.1.);

Failure to declare or false declaration of goods (Article 16.2).

As a rule, administrative penalties include an administrative fine (from 50% to 200-300% of the value of goods or unpaid customs duties, depending on the specific offense), with or without confiscation of goods.

Criminal Liabilityb. The law "On the export and import of cultural property" qualifies the illegal export and import of cultural property as smuggling. Such a crime is provided for in Art. 188 of the Criminal Code of Russia. In accordance with paragraph 2 of this article, the movement across the customs border of the Russian Federation (that is, export or import) of cultural property, in respect of which special rules for movement are established, if this act is committed in addition to or with concealment from customs control, or with the fraudulent use of documents or means customs identification, or is associated with non-declaration or false declaration, is considered smuggling and is punishable by imprisonment for a term of 3 to 7 years with a fine of up to 1,000,000 rubles or in the amount of wages or other income of the convict for a period of up to 5 years or without it.

It should also be borne in mind that, in accordance with Art. 164 of the Criminal Code of the Russian Federation establishes liability for the theft of objects and documents of special historical, scientific, artistic or cultural value. In Art. 190 establishes liability for non-return to the territory of the Russian Federation of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation from foreign countries.

The emergence of a new integration organization - the Eurasian Economic Community and the subsequent founding of the Customs Union in July 2010 led to a change in the order of the customs order in the regions of the member countries of the Customs Union.

Now all relations regarding the import of cultural property through the customs border of the Russian Federation are regulatedCustoms Code of the Customs Union and the Agreement "On the procedure for moving individuals goods for personal use across the customs border of the Customs Union and customs operations related to their release”, which was concluded by an international agreement between the member states of the Customs Union. In accordance with paragraph 4 of the Agreement on the movement of goods for personal use and paragraph 9 of Appendix No. 3 to the Agreement, “without paying customs duties and taxes, individuals can import cultural property (regardless of customs value and weight) provided that they are declared in writing, and also special registration provided for by the legislation of the Russian Federation on the export and import of cultural property"

Conclusion

Based on the results of the study, a number of conclusions can be drawn.

Cultural values ​​represent a special category in the structure of customs relations. At the moment, there are a large number of various legislative definitions of this subject, and therefore there is a lack of a common understanding of the nature of the concept of "cultural values". As the main features that allow one or another object to be classified as a group of cultural values, as a rule, there are: value for society, uniqueness, commercial significance, materiality, protection by the state. An analysis of research on this topic allows us to give the following definition: cultural values ​​are unique intangible and material works and cultural objects that have property and artistic value, universal significance, and have a historical, scientific, aesthetic impact on a person.

The main international legal acts that define the legal mechanisms for the movement of cultural property across the border are the 1970 UNESCO Convention and the 1995 UNIDROIT Convention on Stolen or Illegally Exported Cultural Property. . A significant majority of states bring their customs legislation in line with the positions of these international legal agreements.

The legal basis for the movement of cultural property across the customs border of the Russian Federation is reflected in the sources of customs law: the Constitution of the Russian Federation, federal laws, relevant decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, as well as departmental regulations.

The results of the work give grounds to say that the legal mechanism for the economic circulation of cultural property implies the mutual cooperation of three types of subjects:a person interested in moving cultural property; directly from the Ministry of Culture and Mass Communications of the Russian Federation, Rossvyazokhrankultura and, accordingly, the Federal customs service. Summarizing all the above, the model of the movement of cultural property across the customs border can be represented as follows: an appeal to the authorized bodies for the preservation of cultural property - the subsequent examination - the issuance of an expert opinion - the issuance of an appropriate certificate certifying the right to export cultural property - their actual movement when establishing customs control. So, this process is permissive. In our opinion, the fact is quite obvious that the Ministry of Culture and Mass Communications of the Russian Federation, together with the Federal Customs Service, act in this case as controlling bodies.

It should be noted the dual nature that various forms the work of customs authorities in the legal mechanism of circulation of cultural property. On the one hand, customs operations in this area are a method of state regulation foreign economic activity. On the other hand, a special form of customs control.

Thus, the analysis of the legislation, on the one hand, allows us to speak of a rather exhaustive reflection of the procedure for the export and import of cultural property across the customs border of the Russian Federation, as well as the rules for their registration. At the same time, in our opinion, the lack of a legislative framework on this issue lies in the absence of such a document that could combine the existing provisions on regulating the movement of cultural property across the customs border of the Russian Federation.

Bibliography

1. Normative acts.

1. The Hague Convention of May 14, 1954 "On the Protection of Cultural Property in the Event of Armed Conflict" // Collection of existing treaties, agreements and conventions concluded by the USSR with foreign states. Issue. XIX. M., 1960. S. 114-142.
2. Convention of November 16, 1972 "On the Protection of the World Cultural and Natural Heritage" // UNESCO. Records of the General Conference, 17th session. Resolutions. pp. 146-158.
3. Agreement of the CIS countries of April 15, 1994 "On cooperation of customs services on the issues of detention and return of illegally exported and imported cultural property" // Economics and Life. 1994. No. 21.
4. The Constitution of the Russian Federation. Adopted by popular vote on December 12, 1993
5. Customs Code of the Customs Union: Appendix to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state of 27.11.2009. No. 17 / / Collection of legislation of the Russian Federation. - 2010. - No. 50
6. On the export and import of cultural property [Text]: Law of the Russian Federation of April 15. 1993 No. 4804-1// Rossiyskaya Gazeta. - 1993. - May 15.
7. Decree of the Government of the Russian Federation of April 27, 2001 No. 322 “On approval of the Regulations on the examination and control of the export of cultural property” (as amended on October 3, 2002) // SZ RF. 2001. No. 19. Art. 1938; 2002. No. 41. Art. 3983.
8. Order of the Ministry of Culture of the Russian Federation dated August 7, 2001 No. 844 "On clarifying the procedure for issuing documentation for the right to export cultural property and cultural heritage from the territory of the Russian Federation."
9. Order of the Ministry of Culture of the Russian Federation of June 4, 2002 N 888 "On approval of the Regulations on the procedure for collecting and criteria for determining the amount of fees for the state examination of cultural property"

1. Special literature

1. Boyko I.G. CULTURAL VALUES AND OBJECTS OF CULTURAL HERITAGE: THE PROBLEM OF UNIFICATION OF CONCEPTS // Proceedings of the VI International Student Electronic Scientific Conference "Student Scientific Forum" URL: www.scienceforum.ru/2014/742/6595 (Accessed: 30.03.2015).

2. Boguslavsky M. M. Cultural values ​​in international circulation: legal aspects: monograph / M. M. Boguslavsky. - 2nd ed., revised. and additional - M. : Norma: INFRA-M, 2012. - 416 p.
3. Vilkov A. I. International turnover of cultural values ​​and actual problems of museum practice / A. I. Vilkov//Questions of museology. - 2011. - No. 1 (3). – p.126-132
4. Dzhabiev A.P. Fundamentals of state regulation of foreign economic activity in Russia: Textbook / A.P. Dzhabiev - M. : Economics, 2012 - 479 p.
5. Dolgov S. G. Cultural values ​​as objects of civil rights and their protection: author. diss. … cand. legal Sciences. M., 2000
6. Ignatiev A. A. Tourist formalities in the hospitality and tourism industry: tutorial. - M .: GOU VPO "REA im. G. V. Plekhanov”, 2009. - 124 p.
7. Klebanov L.R. Criminal legal protection of cultural values ​​/L. R. Klebanov; under scientific ed. A. V. Naumova. — M.: Norma: INFRA-M, 2011. — 352 p.
8. Cultural values ​​as objects of civil rights and their protection. (Civil-legal and forensic aspects). Dis. … cand. legal Sciences: 12.00.09 / Dolgov S.G. - M., 2000. - 189 p.
9. Kuleshov A.V., Gaifutdinov V.A. , Shishkina O.V. . Trade Restrictions and Prohibitions: Study Guide. - St. Petersburg: RIO St. Petersburg branch of the RTA, 2011, - p. 918
10. Cultural values: legal regulation and legal protection. Dis. … cand. legal Sciences: 12.00.01 / Bulatov R.B. - SPb., 1995. - 200 p.
11. Cultural values. The concept, the procedure for acquisition, storage and circulation: a reference guide / Gorbachev V.G., Rastopchin V.G., Tishchenko V.N. - M.: Publishing House of the All-Russian Research Institute of the Ministry of Internal Affairs of the Russian Federation, 1994. - 244 p.
12. Mazein D.V. Legislation of the Russian Federation and international norms on the protection of cultural property // Proceedings of the International Conference "UNESCO Conventions in the field of the protection of cultural heritage and the national legislation of the CIS member states": (Minsk, April 26-28, 2007) / Institute of State and Law of the National Academy Sciences of Belarus. - Minsk: Law and Economics, 2007. - p.122-177
13. Martynenko, I.E. International and national legal systems for the protection of the historical and cultural heritage of the CIS member states: textbook. allowance / I.E. Martynenko. - Moscow: Zertsalo-M, 2012. - 943s.
14. Neshataeva, V. O. Cultural values: price and law [Text] / V. O. Neshataeva; National research University "Higher School of Economics". — M.: Ed. house of the Higher School of Economics, 2013. - 208 p.
15. Petrik A. S. Legal procedure for the movement of cultural property across the customs border of the Customs Union in the member states of the Customs Union within the framework of the EurAsEC // Reforms and Law. - 2014. - No. 4. - S. 12-20.
16. Rusanov G. A. The concept of “cultural values” and the criteria for classifying an object as cultural values ​​in the science of criminal law // Russian Justice. 2008. No. 4. S. 32.
17. Rychkova M.A., Kozhushkova N.V. LEGAL ASPECTS OF THE INTERNATIONAL MOVEMENT OF CULTURAL PROPERTIES // Proceedings of the VII International Student Electronic Scientific Conference "Student Scientific Forum" URL: www.scienceforum.ru/2015/989/9521 (Accessed: 31.03.2015).

18. Staines D. Art in Motion: A Guide to the Import and Export of Cultural Property: Russia and the European Union. [Electronic resource]. URL: http://eeas.europa.eu/delegations/russia/documents/eu_russia/moving_art_07_ru.pdf
19. Khalipov, S. V. Customs law: textbook / S. V. Khalipov. - 5th ed., revised. and additional - M .: Yurayt Publishing House, 2011. - 396 p.
20. Sharapov N. N. Legal regulation of movement of cultural values ​​across the customs border of the Russian Federation. Abstract dis. for the degree of Cannes. legal Sciences. Saratov, 2004. - p.22

Appendix

Table 1 Mandatory payments payable when exporting cultural property from the customs territory of the Customs Union

Table 2. Compulsory payments to be paid when importing cultural property into the customs territory of the Customs Union

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Improving the system of customs regulation of the movement of cultural property by individuals across the customs border of the Russian Federation

Explanatory note to the thesis

Introduction

2. Analysis modern system customs regulation

movement of cultural property by individuals across the customs border of the Russian Federation

2.1 The procedure for the export and temporary export of cultural property from the territory of the Russian Federation

2.3 Regulation of the movement of cultural property in accordance with the international agreements of the EurAsEC

3.1 Problematic issues related to the regulation of the movement of cultural property arising from the application of legislation in practice and ways to solve them

Conclusion

Bibliography

Annex A

Annex B

Annex B

Annex D

Introduction

Relevance. The preservation of cultural heritage and its transfer to future generations is one of the priorities of each country. The state is obliged to preserve the cultural values ​​located on its territory, but at the same time must not interfere with the free international cultural exchange. An important role in regulating this process on the territory of Russia is assigned to the customs authorities, which ensure compliance with the law in terms of control over the procedure for the movement of cultural property across the customs border of the Russian Federation.

According to the Customs Code, the suppression of illegal circulation of cultural property with their movement outside the Russian Federation is one of the main functions of the customs authorities. Today, cultural values, as objects of paramount attention, are on a par with such especially dangerous types of smuggling as the smuggling of drugs, weapons, radioactive substances, endangered species of animals and plants. One of the prerequisites for increasing the effectiveness of the fight against smuggling is a good knowledge of the subject with which the official of the customs authority has to deal: he must accurately understand what is behind the wording of the concepts of "cultural values" and "cultural items", be able to distinguish between them and know the relevant permits provided for customs clearance. On the one hand, it is impossible to burden citizens with unnecessary suspicions, unreasonably slow down customs control and clearance procedures, on the other hand, it is unacceptable to show professional incompetence and violation of duty, indirectly contributing to the illegal export of cultural property.

In applying the legislation in practice, customs officials face many problems. Even a superficial look at the legislation on cultural property in force in the Russian Federation allows us to speak about the complete absence of a comprehensive systematic approach to rule-making in this area of ​​legal regulation. The provisions of normative legal acts, the number of which is constantly growing, are extremely inconsistent and sometimes contradict each other, which creates serious difficulties in their application in practice.

The degree of development of the problem. Legal relations arising from the movement of cultural property across the customs border of the Russian Federation are considered by almost all authors who study the procedure for the movement of goods prohibited or restricted for import or export from the territory of our state. Particular attention should be paid to the analysis of the legal regulation of relations in the field of movement of cultural property in the works of the following authors: V.I. Dyakov, I.V. Dyakov, N.A. Levdanskaya, S.N. Lyapustin, G.P. Shcherbina, M.M. Boguslavsky.

The relevance of the problem under consideration, its practical significance, as well as the problems of legislative regulation and its practical application, determined the choice of the research topic, the purpose and main tasks thesis.

The object of the study is the system of legal relations that arise in the process of moving cultural property across the customs border of the Russian Federation.

The subject of the research is the legislation regulating the movement of cultural property across the customs border of the Russian Federation.

The purpose of the thesis is to develop proposals for improving the legislative framework governing the movement of cultural property, in particular, to create a project for an information interdepartmental system to control the movement of cultural property.

To achieve the stated goal of the thesis, the following tasks were set:

Define the concept of "cultural values";

Analyze the current legislation governing the export and import of cultural property;

Consider the procedure for the movement of cultural property established within the framework of the Eurasian Economic Community;

Identify problematic issues that arise in the application of legislation in practice;

Put forward proposals for improving the legislative framework governing the procedure for the import and export of cultural property;

Develop an information interdepartmental system to control the movement of cultural property.

The theoretical basis of the diploma work was the scientific works of the authors considering the procedure for the export and import of cultural property, as well as regulatory legal acts affecting various areas of legal relations arising from the preservation and movement of cultural heritage objects, the main of which are: Customs Code of the Russian Federation N 61- Federal Law of May 28, 2003 (as amended on November 28, 2009); Law of the Russian Federation No. 4804-1 of April 15, 1993 "On the export and import of cultural property" (with latest changes July 17, 2009); Decree of the Government of the Russian Federation No. 322 dated April 27, 2001 "On approval of the Regulations on the examination and control of the export of cultural property" (as amended on July 21, 2009), as well as other legal acts regulating this area of ​​legal relations.

The scientific novelty of the work is determined by the fact that it attempts to fill the gap that has formed in legal science by making proposals to improve the legislative framework. To improve customs control and customs clearance, in this paper, an information interdepartmental system has been developed and proposed for exercising control over the export and import of cultural property.

theoretical significance. In this paper, a comprehensive analysis of the legislation governing the procedure for the import and export of cultural property, the examination, as well as the issuance of permits for the legal movement of these items across the customs border of the Russian Federation by individuals is carried out. Based on the analysis, problematic issues arising in connection with the movement of cultural property by individuals across the customs border of the Russian Federation are highlighted.

The practical significance of the work lies in the development of proposals for improving the legislation governing the movement of cultural property by individuals across the customs border of the Russian Federation, as well as in developing a model of an information interdepartmental system for monitoring the export and import of cultural property.

The structure of the thesis. The thesis consists of an introduction, four chapters, including nine paragraphs, a conclusion, a list of references and four appendices.

1. Cultural values ​​as objects of customs control

Cultural values ​​have always been the object of close attention on the part of people, both of different nationalities and different segments of the population, regardless of their standard of living, political or social status. For some, these are objects of satisfaction of their cultural needs, for others - a way of existence or a means of making a living.

Interest in the problem of preserving cultural values ​​can be considered an indicator of the level of cultural development of the population of any country. Today, developing countries are demanding the return of cultural property, and this problem is being actively discussed by international organizations and international forums. Exchange for the purposes of education, science and culture expands the knowledge of human civilization, enriches the cultural life of all peoples and causes mutual respect and understanding between countries. At the same time, it is important to note that cultural values, being one of the main elements of the civilization and culture of peoples, acquire their true value only if their origin and history are precisely known.

For the multinational people of Russia, cultural heritage sites are a unique value, and are also an integral part of the world cultural heritage. Article 44 of the Constitution of the Russian Federation proclaims not only the right of every citizen to have access to cultural values, but also establishes the duty of every citizen to take care of the preservation of historical and cultural heritage, to protect historical and cultural monuments.

1.1 The concept of "cultural values" and its legal features

International law and Russian legislation give several definitions of the concept of "cultural values". For the first time the definition of "cultural property" was formulated in the Hague Convention of 1954 "On the Protection of Cultural Property in the Event of Armed Conflict". For the purposes of this Convention, the following items are considered to be cultural property, regardless of their origin and owner:

a) "values, movable or immovable, which are of great importance for the cultural heritage of every people, such as monuments of architecture, art or history, religious or secular, archaeological sites, architectural ensembles, which as such are of historical or artistic interest, works of art, manuscripts, books, other objects of artistic, historical or archaeological significance, as well as scientific collections or important collections of books, archival materials or reproductions of the values ​​indicated above;

b) buildings the main and actual purpose of which is the preservation or display of movable cultural property referred to in paragraph (a), such as museums, large libraries, repositories of archives, as well as shelters intended to preserve, in the event of armed conflict, movable cultural property referred to in paragraph (a);

c) centers in which there is a significant amount of cultural property referred to in paragraphs (a) and (b), the so-called centers of concentration of cultural property.

Along with the 1954 Convention, a broad definition of "cultural property" was given in the 1964 UNESCO Recommendation "On Measures Aimed at Prohibiting and Preventing the Illegal Export, Import and Transfer of Ownership of Cultural Property". For the purposes of this Recommendation, “cultural property is considered to be movable and immovable property of great importance to the cultural heritage of each country, such as works of art and architecture, manuscripts, books and other objects of interest from the point of view of art, history or archeology. , ethnological documents, typical specimens of flora and fauna, scientific collections and important collections of books and archival documents, including musical archives". It is significant that it is in this Recommendation that for the first time the division of cultural property into two categories is indicated: movable and immovable.

The division of things into two categories, namely, immovable and movable, was already known in Roman law and in the Middle Ages. With regard to movables, the well-known formula "movables follow the person" ("mobiliapersonamsequuntur") was applied. Exclusively movable cultural property became the subject of regulation of the 1970 UNESCO Convention "On Measures Aimed at Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property". According to Article 1 of the Convention: “For the purposes of this Convention, cultural property is considered to be property of a religious or secular nature which is considered by each State to be of importance to archaeology, prehistory, history, literature, art and science.” It should be noted that the meaning of this definition for archeology, prehistory, history, literature, and science is within the competence of the state party to the Convention. It follows that it is within the competence of each state to determine the list of categories of cultural property.

In Russian legislation, for the first time, the concept of "cultural values" was enshrined in the Law of the Russian Federation dated 09.10.1992 No. 3612-1 "Fundamentals of the legislation of the Russian Federation on culture" and was formulated as "moral and aesthetic ideals, norms and patterns of behavior, languages, dialects and dialects, national traditions and customs, historical toponyms, folklore, artistic crafts and crafts, works of culture and art, results and methods of scientific research of cultural activities of historical and cultural significance buildings, structures, objects and technologies that are historically and culturally unique territories and objects.

In 1988, the Union of Soviet Socialist Republics (hereinafter referred to as the USSR) ratified the 1970 UNESCO Convention and, in accordance with it, the Law of the Russian Federation "On the Export and Import of Cultural Property" (hereinafter referred to as the Law) was adopted, which already more clearly delineates the categories of objects, which are cultural values. In accordance with this law, cultural values ​​are understood as "movable objects of the material world located on the territory of the Russian Federation, namely:

Cultural values ​​created by individuals or groups of individuals who are citizens of the Russian Federation;

Cultural values ​​of great importance for the Russian Federation and created on the territory of the Russian Federation by foreign citizens and stateless persons residing on the territory of the Russian Federation;

Cultural values ​​found on the territory of the Russian Federation;

Cultural property acquired by archaeological, ethnological and natural-scientific expeditions with the consent of the competent authorities of the country where these values ​​originate;

Cultural property acquired as a result of voluntary exchanges;

Cultural property received as a gift or legally acquired with the consent of the competent authorities of the country of origin of the property."

The "objects of the material world" mentioned above are listed in another article of the Law, in accordance with it, "the following categories of objects belong to cultural values:

a) historical values, including those related to historical events in the life of peoples, the development of society and the state, the history of science and technology, as well as those related to the life and work of prominent personalities (state, political, public figures, thinkers, scientists, literature, arts);

b) objects and their fragments obtained as a result of archaeological excavations;

c) artistic values, including:

1) paintings and drawings entirely handmade on any basis and from any materials;

2) original sculptural works from any materials, including reliefs;

3) original artistic compositions and montages from any materials;

4) artistically designed religious objects, in particular icons;

5) engravings, prints, lithographs and their original printing forms;

6) works of decorative and applied art, including art products made of glass, ceramics, wood, metal, bone, fabric and other materials;

7) products of traditional folk art crafts;

8) components and fragments of architectural, historical, artistic monuments and monuments of monumental art;

d) old books, publications of special interest (historical, artistic, scientific and literary), separately or in collections;

e) rare manuscripts and documentary monuments;

f) archives, including photo, phono, film, video archives;

g) unique and rare musical instruments;

h) postage stamps, other philatelic materials, individually or in collections;

i) ancient coins, orders, medals, seals and other collectibles;

j) rare collections and samples of flora and fauna, objects of interest to such branches of science as mineralogy, anatomy and paleontology;

k) other movable items, including copies of historical, artistic, scientific or other cultural significance, as well as those taken under protection by the state as historical and cultural monuments.

Thus, this Law exhaustively stipulates almost all items that can directly or indirectly be related to cultural values.

Despite the fact that international law and Russian legislation give several definitions of the concept of "cultural values", the general specificity remains unchanged: cultural heritage forms a set of material and spiritual cultural values ​​of other eras that are subject to preservation, reassessment and use of existing achievements. The concept of "cultural values" covers both material objects and the spiritual activity of a person. The means of labor and its material products, works of spiritual creativity, philosophical ideas, scientific achievements, traditions, moral and legal norms, etc., can have cultural value.

The variety of terms used is explained by the complexity that arises when using generally accepted concepts in relation to cultural values ​​in relation to customs legislation. This is the line beyond which a unique creation, expressing the creativity of the people, their language, customs, religion, etc., becomes, from the point of view of the letter of the law, a commodity transported across the customs border.

On January 1, 2010, on the basis of the Decision of the Interstate Council of the Eurasian Economic Community No. 18 dated November 27, 2009 "On the unified customs and tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation", the Unified Commodity Nomenclature of Foreign Economic Activity (hereinafter - ETNVED ), in which, as in the previous TNVED of Russia, a separate section is assigned to cultural property, which includes group 97 "Works of art, collectibles and antiques". The legislator proposes a classification of cultural property according to six commodity items, a detailed list of which is presented in Appendix A. However, it should be noted that such goods are classified in other commodity items of ETNVED if they do not meet the conditions arising from the texts of the notes or commodity items of this group. Articles of headings 9701 to 9705 remain in these headings even if they are more than 100 years old.

According to the Customs Code of the Russian Federation, the suppression of illegal circulation of cultural property with their movement outside the Russian Federation is one of the main functions of customs authorities. Cultural values, as objects of paramount attention, are on a par with such especially dangerous types of smuggling as the smuggling of drugs, weapons, radioactive substances, endangered species of animals and plants. The degree of responsibility for committing such crimes is determined by the Criminal Code of the Russian Federation: "is punishable by imprisonment for a term of 5 to 12 years with a fine in the amount of one million rubles or other income of the convicted person for a period of up to five years or without it." Experts found that the percentage of detection of smuggling is 6-10%. It is generally accepted that this applies to all types of smuggling. However, the specificity of cultural property as an object of illegal movement allows in some regions an even lower detection threshold: for the Far East, the figure obtained by the calculation method does not reach below 1%.

One of the prerequisites for increasing the effectiveness of the fight against smuggling is a good knowledge of the nature of the phenomenon with which to deal. The customs officer must accurately understand what is behind the wording of the concept of "cultural values". On the one hand, it is impossible to burden citizens with unnecessary suspicions, unreasonably slow down customs control and clearance procedures, on the other hand, it is unacceptable to show professional incompetence and breach of duty, thereby indirectly contributing to the illegal export of cultural property.

1.2 The history of the formation and development of legislation on the protection of cultural property in Russia

The problem of legal protection of cultural property in Russia has deep historical roots. Attempts to regulate this sphere of social relations can be traced as far back as the 15th century in the Pskov judicial charter, which established liability in the form of the death penalty for a church thief. Pursuing the main goal - the protection of church property from criminal encroachments, the Pskov judicial charter unwittingly contributed to the preservation of cultural values ​​concentrated in monasteries and churches.

During the 18th century, there was an awareness of the importance of cultural heritage and the problems of its protection. In 1726, the first historical and art museum, the Armory Chamber, was created in Russia. The formation of historical science, the establishment of archaeological societies and the beginning of their excavations made it necessary to pay great attention to the material evidence of the past.

Attempts were made to regulate relations related to cultural values ​​in the 19th century. As a result of the reform of state power under Alexander I, issues of protecting cultural heritage were assigned to the competence of the Ministry of Internal Affairs of the Russian Empire, and in 1859 the Imperial Archaeological Commission was created under the Ministry of the Imperial Court.

On the this stage In the development of legislative thought, considerable attention was paid by jurists to the definition of a specific range of structures and things that should be attributed to historical monuments. Simultaneously with the recognition of their scientific, artistic value and social significance, measures were developed aimed at ensuring the safety of cultural values, protecting them from accidental or deliberate destruction. At first, they tried to solve the problem by relying on legal regulation through departmental instructions. An example of this is the circular letter of 1826 and the decrees of the Holy Synod of 1842, as well as a special article of the Construction Charter of 1857, which prohibited the demolition of ancient buildings. However, the adoption of these documents could not constructively change the existing situation, which forced specialists to start developing a new approach to the problem of protecting cultural heritage, the main principles of which were: the adoption of a law on the protection of monuments, the establishment of relevant state bodies, the creation of a Code of Monuments. At the same time, a search was also underway for a temporary criterion for evaluating monuments, i.e. fixing their minimum age. At the beginning of the 20th century, proposals were made to establish a more flexible criterion: 100 years from the moment of occurrence for an ancient monument and 50 years for an art monument. In October 1911, the State Duma considered the bill of the Regulations "On the Protection of Antiquities". However, the project could not be finalized due to the revolutionary events of 1917.

The change of state power was marked by the adoption of several documents at once, indicating an increased attention on the part of the new leadership of the country to the preservation of cultural values. Thus, in November 1917, the Petrograd Soviet of Workers' and Peasants' Deputies adopted the Appeal on the Need to Preserve the Cultural Heritage. A year later, in 1918, such fundamental documents appeared as the Decree of the Council of People's Commissars "On the Monuments of the Republic", "On the Prohibition of the Export and Sale of Items of Special Artistic and Historical Importance Abroad" and the Decree of the Council of People's Commissars "On Registration, Admission to accounting and protection of monuments of art and antiquity, owned by individuals, societies and institutions.

On April 11, 1983, the People's Commissariat for Foreign Affairs sent a dispatch to all embassies in Moscow with the following content: "The protocol department of the People's Commissariat for Foreign Affairs has the honor to draw the attention of the members of the diplomatic corps to the following: The Soviet government notes a significant leakage abroad of antiques and art of artistic value for the Soviet Union. Therefore, from now on, the Main Customs Administration has been ordered to issue permits for the export of such things in strict accordance with the instruction of the Main Customs Administration No. 120 of September 28, 1928, a copy is attached ... ".

The result of the "pre-perestroika" period of the formation of domestic legislation on culture and cultural property was the adoption of numerous regulatory documents that formed the legal basis for the legislation of the USSR and the Union republics on the protection of cultural property, which included the Law of the RSFSR of December 15, 1978 "On the protection and use monuments of history and culture.

To date, the Russian Federation has adopted more than 15 legal acts regulating the movement of cultural property across the customs border of the Russian Federation, the main of which is the repeatedly mentioned Law of the Russian Federation dated April 15, 1993 No. 4804-1 "On the export and import of cultural property" . The law is aimed at protecting cultural property from illegal export, import and transfer of ownership of them, and is also intended to promote the development of international cultural cooperation. This Law determined the creation of the Federal Service for the Preservation of Cultural Property, which is currently the Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection (Rosokhrankultura). The structure of this Federal Service also includes 13 territorial departments by districts. These structures are endowed with the right to make decisions when exporting cultural property and the right to conduct special registration when importing cultural property.

Thus, the issues of preserving the cultural heritage of our country have been relevant for many centuries, regardless of the political regimes and ideologies that prevailed in this or that historical period in Russia.

1.3 World practice of regulating the movement of cultural property across the customs border

As noted above, one of the tasks of any state is to ensure the preservation of the values ​​of national culture. Naturally, the cultural values ​​created in the process of creativity can be and are in circulation, including the ability to move across the borders of many countries of the world, both for the purpose of exhibiting and for the purpose of sale. However, not all cultural values ​​are moved legally.

Italy suffers most from criminal encroachments on cultural values ​​among the countries of Western Europe. This is due to the fact that over 60 percent of all works of art are located in Italy. Every year in this country about eighteen thousand thefts of paintings, statues, archaeological treasures are committed. vigorous activity in the market for a work of art carried out by Italian mafia organizations. It was they who led to the devastation of the resources of ancient Italian art.

The reasons mentioned above explain the adoption by Italy, as well as the UK, Germany, India, Mexico and a number of other countries, of laws on the export of cultural monuments, which establish criminal liability for their violation. The purpose of the laws is to prevent the export of valuable cultural objects from the respective country. They establish special export rules for objects of cultural property, which are distinguished by detailed regulation and a certain rigidity.

In these countries, the export of cultural property is carried out mainly under a special permit (license), but the conditions for obtaining licenses in all states are different. For example, Mexico does not issue permits for the export of archaeological sites. In Indonesia, export permits are only issued for registered monuments. In the UK, the following rules are established: a license is required to export from the territory of the country manuscripts of any purpose, documents, archives, photographs and negatives made more than seventy years ago. The license is provided for antiquities of any purpose dating back at least a hundred years (including works of art), if their value is less than 4 thousand pounds sterling. There are also exceptions to this rule. It is allowed to export cultural property for the purposes of scientific research, exchange and for display at exhibitions.

In Germany, according to the Federal Law of August 6, 1955 "On the protection of German cultural property from export", a special permit is provided for the export of cultural property abroad. Such permission is issued by the Ministry of Culture, or the Ministry of Higher and Secondary Education of Germany. If the export of cultural property from Germany could cause serious damage to the national heritage or science, no export permit is issued. Taking protected items abroad from Germany without permission is punishable by imprisonment or a fine. At the same time, things are confiscated, regardless of whether they are the property of the perpetrator or third parties. All works of art and other cultural property (including archival material) whose export would be considered an irreparable loss to the German cultural heritage must be entered on the List of Cultural Property in the National Treasure. A permit for the export of such items is issued on the basis of the conclusion of an expert commission, otherwise such valuables cannot be exported.

In Poland, taking a monument abroad without permission or not returning it within the prescribed period is punishable by imprisonment and a fine. Sale or mediation in the sale of monuments for the purpose of exporting them abroad is also punishable by imprisonment and a fine.

In France, back in 1975, the Central Bureau for Combating theft of works and objects of art was created within the framework of the French Ministry of the Interior. It is entrusted with several main tasks: coordination of activities aimed at preventing theft; coordination of activities aimed at combating theft, as well as harboring and buying up stolen items; centralization of relevant information; special training for the whole country. Structurally, the Central Bureau is part of Interpol in France, which gives it the opportunity to have access to all international information related to works of art and cultural property in general. Like other foreign similar services, the main emphasis of the Central Bureau is on the prevention of these crimes.

There is much in common in the legislative acts on cultural property of different countries, however, some differences remain between countries from which cultural property is actively exported, primarily illegally, and the states into which they are imported. Let us dwell on the legal regulation that exists in some of these states, both of the first and second groups.

The states of the first group include Italy, Greece, the countries of Latin America, a number of countries in Asia and Africa. Thus, in Mexico, Brazil, Argentina, Jordan, a ban was imposed on the export of certain categories of cultural property. A feature of Italian legislation is the free re-export of items within five years after their import, which is often used for fraudulent transactions with valuables by initially importing fakes and then exporting originals from Italy on an allegedly legal basis.

The second group includes such countries as the United States of America (hereinafter referred to as the USA) and Japan. There is no doubt that one of the countries into which antiques and archaeological finds from all over the world are actively imported is the United States. Every year, tens of thousands of works of art and antiques cross the border of this country. Legal regulation of the circulation of cultural property is carried out in the United States both through the adoption of legislative acts and through the issuance of court decisions (precedents) recognized as sources of law. Another country that actively imports cultural property is Japan, where the Cultural Property Protection Law was passed in 1950. According to this Law, only property that is part of the "national treasure" or "important cultural property" is subject to export control.

A comparative examination of the laws of many states shows that the list of cultural property largely coincides. However, at the same time, there are differences, the presence of which reflects historical features, the traditions of national cultures, the role that the protection of cultural values ​​plays in a particular country. One thing remains unchanged: the Government of each country is interested in preserving the cultural heritage of the country on its territory, regardless of the political system, as well as from a particular historical period.

1.4 Bodies of state regulation and control over the export and import of cultural property

The preservation of cultural heritage and its transfer to future generations is one of the priorities of each state. Various state authorities, law enforcement and law enforcement agencies, public and non-governmental organizations for the protection of cultural heritage take part in the preservation of the cultural heritage of Russia, such as:

Ministry of Culture of the Russian Federation;

Ministry of Internal Affairs of the Russian Federation;

Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection;

Federal Security Service of the Russian Federation;

Border Service of the Federal Security Service of the Russian Federation;

Federal Customs Service of the Russian Federation and its subdivisions;

Regional government bodies exercising management in the field of culture of the constituent entities of the Russian Federation;

Municipal bodies exercising management in the field of culture;

Museums, art galleries, archives, libraries, exhibition centers;

Scientific research institutes;

Higher and secondary specialized educational institutions;

Unions of artists and other creative persons, associations of collectors.

The Government of the Russian Federation has established that one of the functions of the Ministry of Culture is the creation of regulatory legal acts on the preservation of cultural heritage objects, as well as on their state protection. To carry out this function, the Ministry includes the Department of Cultural Heritage and visual arts.

The Ministry of Culture is also responsible for the executive body that protects cultural property - the Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection (hereinafter - Rosokhrankultura). Rosokhrankultura carries out its activities directly and through its territorial bodies in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local government, public associations and other organizations. The powers of Rosokhrankultura and its territorial bodies, in particular, include:

Implementation of state control over the export and import of cultural property;

Drawing up a list of cultural property subject to the Law, the export of which is carried out on the basis of certificates for the right to export cultural property from the territory of the Russian Federation;

Making decisions on the possibility of export or temporary export of cultural property;

Issuance to legal entities and individuals of a certificate for the right of their export and temporary export;

Registration of cultural property imported and temporarily imported into the territory of the Russian Federation;

Conclusion of agreements on the return of exported cultural property with persons applying for their temporary export;

Ensuring the examination of cultural property declared for export and temporary export, as well as when they are returned after temporary export.

An important role in regulating this process on the territory of our state is assigned to the Federal Customs Service of the Russian Federation, regional customs departments, customs, customs posts. The customs authorities ensure compliance with the legislation in terms of control over the procedure for the movement of cultural property across the customs border of the Russian Federation, while interacting with the Ministry of Culture of the Russian Federation, Rosokhrankultura or its territorial departments for the protection of cultural heritage.

The competence of the customs authorities includes the suppression of illegal circulation of cultural property across the customs border. If it is necessary to use specialized equipment and special knowledge for the customs clearance of certain types of goods, the Federal Customs Service of Russia has the right to establish certain customs authorities for declaring such goods in order to ensure effective control over compliance with the customs legislation of the Russian Federation, in particular, this also applies to the movement of cultural property.

A separate task of the Federal Customs Service of Russia, represented by the relevant regional customs authorities in relation to the issue of cultural property, is to create a "specialized service" that exercises control over the procedure for the export and import of cultural property at customs checkpoints across the state border. In addition, departments for combating especially dangerous types of smuggling have been created as part of operational customs, one of the tasks of which is to prevent possible crimes related to the loss of cultural property.

Along with the Ministry of Culture, Rosokhrankultura and the Federal Customs Service of Russia, other state institutions mentioned above are also involved in the preservation of the country's cultural heritage. The large number of departments dealing with this issue is determined by the specifics of the object under consideration: the exchange of cultural values ​​for the purposes of education, science and culture expands knowledge about human civilization, enriches the cultural life of all peoples and causes mutual respect and understanding between countries. At the same time, it is important to note that cultural values, being one of the main elements of the civilization and culture of peoples, acquire their true value only if their history and origin are precisely known.

2. Analysis of the modern system of customs regulation of the movement of cultural property by individuals across the customs border of the Russian Federation

All goods transported across the customs border of the Russian Federation are subject to customs clearance and customs control in the manner and under the conditions established by the Customs Code of the Russian Federation, regardless of the form in which they are declared: oral or written. The declarant has the right to independently choose the form for declaring information about the goods, however, the Federal Customs Service has established a certain list of goods that are subject to mandatory written declaration when they are moved by individuals for personal use. Along with such goods as narcotic drugs, psychotropic substances, nuclear and radioactive materials, precious metals and stones, cultural values ​​are also subject to mandatory declaration in writing, regardless of whether they are moved in accompanied baggage or follow separately. The need for a written declaration of such goods is primarily due to the fact that they fall into the lists of goods restricted for import and (or) export established by the Government of the Russian Federation, respectively, their movement requires various permits issued by the relevant regulatory authorities.

In this chapter, a detailed analysis of the legislative framework of the Russian Federation, as well as international documents governing legal relations related to the movement of cultural property by individuals across the customs border of Russia, will be carried out. The basic document regulating the procedure for the movement of cultural property is the Law of the Russian Federation of April 15, 1993, repeatedly mentioned in Chapter 1. No. 4804-1 "On the export and import of cultural property" (hereinafter referred to as the Law), pursuant to which most of the regulatory legal acts that make up the current legislation on the movement of cultural property have been adopted.

2.1 The procedure for the export and temporary export of cultural property by individuals from the territory of the Russian Federation

The export of cultural property is understood as "the movement by any persons for any purpose across the customs border of the Russian Federation of cultural property located on the territory of the Russian Federation, without the obligation to re-import it." Thus, individuals, when crossing the customs border of the Russian Federation, can export cultural values ​​located on its territory for any purpose, without the obligation to re-import them, subject to the requirements and restrictions established by law. One of these restrictions is the list of categories of cultural property, the export of which from the territory of the Russian Federation is prohibited, regardless of the provision of certain permits. These items include:

- "movable objects of historical, artistic, scientific or other cultural value and classified in accordance with the current legislation as especially valuable objects of cultural heritage of the peoples of the Russian Federation, regardless of the time of their creation;

Movable items, regardless of the time of their creation, protected by the state and included in the security lists and registers in the manner prescribed by the legislation of the Russian Federation;

Cultural values ​​permanently stored in state and municipal museums, archives, libraries and other state repositories of cultural values ​​of the Russian Federation. By decision of the authorized state bodies, this rule may be extended to other museums, archives, libraries;

Cultural values ​​created over 100 years ago"

A ban on export on other grounds is not allowed, therefore, subject to the provision of a permit document, any cultural property that does not fall into the categories of the above items can be freely exported from the territory of the Russian Federation.

The main and only document on the basis of which the passage of cultural property across the customs border is carried out is the Certificate for the right to export cultural property (hereinafter referred to as the Certificate) issued by the Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection (hereinafter referred to as Rosokhrankultura) or its territorial bodies. The form of the Certificate form is established by the Decree of the Government of the Russian Federation dated 27.04.2001 No. No. 322 "On approval of the Regulations on the examination and control of the export of cultural property" and is given in Appendix 2. Certificates have 8 degrees of protection (at the level security), accounting series and number and are documents strict accountability. The registration and storage of these forms is carried out by the Ministry of Culture of the Russian Federation, and information on the issued Certificates is entered into the relevant registers without fail.

The basis for making a decision on the possibility of exporting cultural property and, accordingly, issuing a Certificate are the results of the examination.

Examination of cultural values ​​is carried out on the basis of the Decree of the Government of the Russian Federation of 27.04.2001. 322 "On approval of the Regulations on the examination and control of the export of cultural property" and is carried out by authorized specialists from museums, archives, libraries, restoration organizations, as well as other freelance specialists certified in accordance with the established regulations.

To conduct an examination, the owner of cultural property (a person authorized by him) submits an application to Rosokhrankultura or its territorial bodies. In accordance with the procedure established by the Government, it contains information about the owner of cultural property, the basis for the emergence of his ownership of cultural property, as well as their description. Attached to the application:

A list with a description of cultural property, if the number of items is more than two (in triplicate);

3 photographs of each cultural value at least 8x12 centimeters in size;

Documents certifying the value of cultural property;

A copy of the document proving the identity of a citizen of the Russian Federation outside the Russian Federation, or a document proving the identity of a citizen or national of a foreign state on the territory of the Russian Federation.

The application and the documents attached to it are registered in a special journal, while the applicant is given a notification of receipt of the application indicating its registration number. If in the process of reviewing documents it is found that the applicant does not have the right to export cultural property, then Rosokhrankultura or its territorial bodies refuse to issue a Certificate. In the event that circumstances are revealed that indicate the illegality of possession of cultural property, Rosokhrankultura and its territorial bodies provide relevant information and necessary documents to law enforcement agencies.

The term for the examination of cultural property depends on the complexity of the expert work, but as a general rule it should not exceed 30 days. If necessary, cultural values, with the consent of the applicant, may be subjected to additional technological research in museum, archival and restoration institutions of the Ministry of Culture of the Russian Federation or the Federal Archival Service of Russia. In this case, the term for the examination by the decision of Rosokhrankultura or its territorial bodies may be extended, but not more than for another 30 days.

The result of the examination is an expert opinion in writing, which is issued on the basis of a comprehensive analysis of cultural property with a determination of their authenticity, authorship, name, place and time of creation, material and execution technique, with fixation of dimensions, weight, distinctive features, state of conservation, and review of submitted documents. It contains substantiated conclusions regarding the possibility or impossibility of export of the presented items and proposals for their valuation based on their market value. If the applicant does not agree with the expert opinion, cultural values ​​are submitted for consideration by the State Expert Commission of the Ministry of Culture or the Central Expert and Verification Commission of the Federal Archival Service. The aforementioned commissions, in turn, on the basis of a comprehensive analysis of the cultural values ​​and materials submitted for consideration, make a decision on agreement or disagreement with the expert opinion.

After receiving an expert opinion, the official of Rosokhrankultura or its territorial bodies responsible for issuing the Certificate checks the presence of the cultural property declared for export in the "Electronic registration and search automated system for registering cultural property lost during the Second World War, stolen, illegally exported from Russian Federation, as well as those not subject to export from the Russian Federation (hereinafter - ERPAS)". If the results of the verification of cultural property declared for export give grounds for their inclusion in ERPAS, the examination materials are transferred to the relevant state bodies, regardless of the consent of the person wishing to export these items.

The decision on the possibility of exporting cultural property is made by the deputy head of Rosokhrankultura or its territorial bodies and is formalized by an order indicating the official responsible for issuing the Certificate. It is issued in three copies: a copy for the applicant, a copy for customs and a copy that is kept in the archives of Rosokhrankultura. Attached to the Certificate is a bound and sealed list and photographs of cultural property permitted for export, certified by the signature of an authorized official. The provision of a certified list of cultural property and their photographs is due to the fact that when carrying out customs control and customs clearance at the border, officials need to identify the cultural property submitted for clearance with the permit issued for it.

The examination can also establish that the items declared for export from the territory of the Russian Federation are not cultural values, but cultural objects of serial and mass production or modern souvenir products. In accordance with the legislation, cultural objects are not required to provide any permits and are not subject to restrictions established by the Law. In this case, Rosokhrankultura or its territorial agency issues a certificate confirming that the named items are cultural items, are not registered with the state, and a Certificate is not required for their export. The reference form is given in Appendix 3.

Since cultural items are not subject to declaration in writing, a certificate is presented at the request of an official of the customs authority, if he has doubts that the goods declared for export do not belong to cultural values. However, according to the Customs Code, an individual has the right to declare in writing, if he wishes, the goods he moves across the customs border, even if they are not subject to mandatory written declaration. In this case, the indication of cultural objects and the availability of a certificate and its details will be legitimate.

When filling out the Passenger customs declaration (Appendix D), in paragraph 3.4 it is necessary to put a mark on the presence of cultural property. On the reverse side, in clause 4.1, the name, description of the distinctive features of cultural property, the number and date of issue of the certificate for the right to export them, indicating the authority that issued the document, the number in numbers and words, as well as the value in national currency, euros or dollars USA.

When filling out the cargo customs declaration, the number and date of issue of the certificate for the right to export cultural property is indicated in column 44 "Additional information / Submitted documents / Certificates and permits" under number 6.

Thus, an individual exporting cultural property must present to the customs authority:

International passport;

Items related to cultural values;

2 copies of the certificate for the right to export (a copy for customs and a copy for the applicant);

List of exported items of cultural property, certified by the seal and signature of the authorized person of Rosokhrankultura;

A set of photographs for each item, also certified by the seal and signature of an authorized person of Rosokhrankultura;

Completed customs declaration;

After accepting the customs declaration, the official of the customs authority carries out customs inspection of the exported cultural property. According to Art. 372 of the Customs Code, the customs authority has the right to conduct customs inspections even in the absence of the declarant in case of a real threat to the preservation of cultural property. The purpose of the customs examination is to identify the exported cultural property with the information contained in the certificate. The official of the customs authority must verify the authenticity of the documents provided, on both copies of the certificate (Appendix B) in the column "Customs mark" stamp "Issue allowed" and an imprint of a personal numbered seal, or make an entry "Export is allowed" with the date and personal numbered seal . In the event that customs clearance is carried out at the inland customs office, the customs inspector makes the following entry: "Issued", with the date and personal number stamp, and the marks in the certificate are affixed at the customs office at the border.

A "copy for the applicant" of the certificate is handed over to the person who has passed the customs control. The "copy for customs" of the certificate with the documents attached to it remains in the files of the customs authority.

In cases where it is not possible to accurately identify a cultural property (or an object of cultural purpose) with the data indicated in the relevant documents, or the authenticity of the executed documents is in doubt, customs officials may invite an expert from the territorial department for the preservation of cultural property to conduct a visual examination or performance of art history operations.

Individuals of the Russian Federation, when crossing the customs border, may also temporarily export cultural property. Temporary export of cultural property is the movement of cultural property located on its territory across the customs border of the Russian Federation with the obligation to re-import it within a specified period.

Under the Customs Code, temporary export is allowed provided that the temporarily exported goods can be identified by the customs authorities when they are re-imported. Another condition of this customs regime is that temporarily exported cultural property cannot be alienated, transferred for use, possession or disposal to other persons.

Temporary export of cultural property by individuals may be carried out for the following purposes:

- "for the organization of exhibitions;

For the implementation of restoration work and scientific research;

In connection with theatrical, concert and other artistic activities;

In other necessary cases."

Permission for the temporary export of cultural property is confirmed by a Certificate issued by Rosokhrankultura or its territorial bodies on the basis of an examination. In order to obtain a permit, the owner (or a person authorized by him) must apply to Rosokhrankultura and apply for the temporary export of cultural property. Attached to the application:

- "certificate of the inclusion of temporarily exported cultural property in the protection lists or registers;

Confirmation of the notification of the relevant state body that took the cultural property for state protection, of their temporary export;

Agreement with the host country on the purposes and conditions for the temporary export of cultural property;

Documented guarantees of the host country and guarantees of the state authorities of the country of destination regarding the preservation and return of cultural property.

An essential feature is that the temporary export of cultural property can be carried out subject to the conclusion between the applicant and Rosokhrankultura of an agreement on the return of temporarily exported cultural property. The demand for the return of cultural property contained in the said agreement is secured by a pledge of temporarily exported cultural property, leaving the pledged item with the pledgor.

An application for the temporary export of cultural property may be refused on several grounds. The first reason is the lack of guarantees for the re-importation of cultural property by an individual performing temporary export. Another reason excluding the possibility of granting the right of temporary export is the impossibility of ensuring the safety of cultural property. In other words, an individual will be denied temporary export if the condition of the cultural property declared for temporary export does not allow changing the conditions for their storage. If the owner of the cultural property declared for temporary export is not determined, and if the cultural property is the subject of a dispute over ownership, then the right to temporary export will also be denied. The fourth reason for refusing to grant the possibility of temporary export is a natural disaster, armed conflicts in the country where the temporary export of cultural property is supposed to be carried out, as well as other circumstances that prevent the preservation of temporarily exported cultural property. An application for the temporary export of cultural property may also be refused if the Russian Federation does not have diplomatic relations with the state to which the temporary export of cultural property is supposed to take place.

Subject to all the conditions established by law, the deputy head of Rosokhrankultura (its territorial bodies) makes a decision on the possibility of temporary export of cultural property and draws up an order indicating the official responsible for issuing and issuing a Certificate for the right to export cultural property from the territory of the Russian Federation. An authorized official of Rosokhrankultura or its territorial bodies shall issue to the applicant 3 copies of the Certificate of the established form (Appendix B) for the right to temporarily export cultural property from the territory of the Russian Federation: "Copy for customs", "Copy for the applicant" and Copy for the archive of the territorial department of Rosokhrankultura. Each Certificate must be certified by the seal of Rosokhrankultura (its territorial body). It is accompanied by a bound and stamped list and 2 photographs of at least 8x12 cm in size of cultural property allowed for export. The list and photographs are also certified by the signature of an authorized official and are an integral part of the Certificate. Temporary export of cultural property without presentation to the customs authorities of the Certificate for the right of temporary export is prohibited.

The period of temporary export is not specified in the Customs Code, however, it is determined that it is set by the customs authority at the request of the declarant, based on the purpose and circumstances of the export, but cannot exceed the period specified in the certificate for the right to export cultural property. The term and purpose of the export of cultural property must be respected while they are outside the territory of the Russian Federation. In exceptional cases, the temporary export of cultural property may be extended on the basis of a letter from Rosokhrankultura or its territorial bodies. The form of notification of the customs authorities that carry out customs clearance of the temporary export of cultural property about the extension of the above deadlines is given in Appendix 4. valuables, their owner and the person applying for an extension of the period of temporary export.

Cultural values ​​temporarily exported by individuals are subject to mandatory written declaration. When filling out the Passenger customs declaration (Appendix D), a mark is made in paragraph 3.4 "Cultural values", which indicates that the declarant has them. The next mark is placed in clause 3.11 "temporarily imported (exported) goods". On the reverse side, in clause 4.1, the number and date of issue of the certificate for the right to export them are indicated, indicating the authority that issued the document; quantity in figures and words, value in national currency, euros or US dollars, as well as the name and detailed description of cultural property.

When filling out a cargo customs declaration in the mode of temporary export of goods, the number and date of issue of a certificate for the right to export cultural property is indicated in column 44 "Additional information / Submitted documents / Certificates and permits" under number 6.

The procedure for customs clearance and customs control of temporarily exported cultural property is similar to the procedure for the export of cultural property, prescribed above, with the following additions:

Mandatory compliance with the agreement on the purposes and conditions of temporary export with the receiving party, without allowing its change after the issuance of the certificate;

After accepting the customs declaration and carrying out the relevant actions, the official of the customs authority in two copies of the certificate for the right to export cultural property in the column "Customs mark" makes the entry "Exported before ...", with the date and an imprint of a personal numbered seal;

When re-importing cultural property, the official of the customs authority, after carrying out the identification, makes an entry in the certificate: "Imported" and puts down the date and an imprint of a personal numbered seal.

Cultural values ​​returned to the Russian Federation after their temporary export are subject to mandatory examination and identification. This circumstance is due to the fact that upon return, genuine cultural values ​​can be replaced with fakes and copies. Currently, in order to carry out customs clearance and customs control of cultural property re-imported after temporary export, it is not required to submit to the customs authorities an act of their examination. However, if there are doubts about the authenticity of cultural property returned to the territory of the Russian Federation, the customs authorities have the right to involve experts from Rosokhrankultura to assist in customs control.

Upon the return of the cultural values ​​of the museum funds after their temporary export, in government agency who issued the certificate for the right to export them, within 10 days, a notice of their return is sent with the signature of the head of the repository and the conclusion on the state of preservation of cultural property returned after temporary export. In the event that, in the process of exercising control over the temporary export of cultural property, non-compliance with the goals and deadlines for temporary export is detected, the Ministry of Culture and its territorial bodies take measures aimed at returning such cultural property and bringing persons who carried out temporary export to responsibility in accordance with the legislation of the Russian Federation.

According to the statistics of the East Siberian Territorial Administration of Rosokhrankultura for 2009 and the first quarter of 2010, there were no applications from individuals with applications for the right to temporarily export cultural property. This is explained by the fact that the procedure for granting citizens the right to temporarily export cultural property from the territory of the Russian Federation is a rather complicated process, both in terms of time and in documentary terms: one of the conditions for granting permission for the temporary export of cultural property is the conclusion of an agreement with the host country, which becomes a challenge in itself. For these reasons, individuals generally do not exercise their right to temporary export of cultural property.

2.2 The procedure for the import and temporary import of cultural property into the Russian Federation

The import of cultural property means the movement across the customs border of the Russian Federation of cultural property located on the territory of a foreign state without the obligation to re-export it. The basic principle of the import of cultural property is spelled out in Art. 23 of the Law: "Imported cultural property is subject to customs control and special registration in the manner established by the Federal Service for the Preservation of Cultural Property together with the State Customs Committee of the Russian Federation." Thus, when importing cultural property into the Russian Federation, a citizen is responsible for registering imported items with Rosokhrankultura.

Another rule establishing the procedure for the import of cultural property into the Russian Federation by an individual is established by the Letter of the Federal Customs Service of Russia dated May 03, 2006 No. 01-06/15085 "On the list of goods subject to written declaration in accordance with the legislation of the Russian Federation." In accordance with it, cultural values ​​are included in the list of goods subject to mandatory written declaration. Thus, a citizen traveling across the border of the Russian Federation and having cultural property with him (in accompanied baggage) is obliged to declare in writing the goods he imports: fill out the Passenger customs declaration (Appendix D) and put a note in paragraph 3.4 "Cultural property" about their presence . If cultural values ​​are carried separately (in unaccompanied baggage) or sent to the address of an individual, the Order of the State Customs Committee establishes that the declaration is made by filling out an application of the established form.

When importing cultural property into the Russian Federation, the question arises of the collection of customs duties and taxes. According to the Customs Code, "subject to a written declaration and special registration of cultural property upon import, individuals are granted full exemption from customs duties and taxes." Accordingly, if the imported cultural property has not passed the procedure of special registration with Rosokhrankultura (its territorial bodies), then the cost and weight of the item are included in the total cost and weight indicators of goods transported by an individual. In this case, cultural value, along with other goods, is the basis for calculating customs payments according to the general rule: "Without paying customs duties and taxes, individuals can import goods in accompanied and unaccompanied baggage (except for vehicles), total cost which does not exceed 65 thousand rubles and the total weight of which does not exceed 35 kilograms. "In terms of such an excess, a single rate of customs duties and taxes is applied in the amount of 30 percent of the customs value of these goods, but not less than 4 euros per 1 kilogram. Thus, for release of cultural property, the customs authorities must provide a document confirming the fact of registration of these items on the territory of the Russian Federation, or pay customs duties, taking into account the cost of cultural property, which sometimes reaches millions of rubles.

In accordance with Art. 337 of the Customs Code, cultural property can be released on security of payment of customs duties and taxes before the submission to the customs authorities of a document confirming that these goods are cultural property and have passed the procedure of special registration on the territory of the Russian Federation.

Also, a citizen can be guided by Article 131 of the Customs Code, in paragraph 5 of which it is said that "if separate documents cannot be provided simultaneously with the customs declaration, then, upon a reasoned request of the declarant in writing, the customs authorities in writing allow the submission of such documents within the period necessary for their receipt, but no later than within 45 days after the acceptance of the customs declaration. are placed in a temporary storage warehouse.The declarant, in turn, submits in writing an obligation to provide documents on time and applies to Rosokhrankultura for registration of cultural property.When an individual applies, Rosokhrankultura registers imported cultural property in the prescribed manner, provides for an examination, checks the availability of information about imported items in state registers to identify items that are wanted by international requests and issues a document confirming the registration of cultural property.After providing this document to individuals by a person to the customs authority that executes the clearance of the above-mentioned cultural property, they are released into the territory of the Russian Federation for free circulation.

When importing cultural property, an individual crossing the customs border of Russia can also bring in these items for a certain period of time, using the regime of temporary importation of goods. Temporary import of cultural property is the movement of cultural property located on the territory of a foreign state across the customs border of the Russian Federation with the obligation to re-export it within a specified period.

The customs regime of temporary importation is allowed provided that the goods can be identified by the customs authority when they are re-exported. The period of temporary importation is established by the Customs Code and should not exceed 2 years. The terms of temporary importation of cultural property are set by the customs authorities, depending on the purposes and circumstances of importation, as a rule, for a period of one year with a possible subsequent extension without the provision of additional permits from Rosokhrankultura. Temporarily imported cultural property may not be alienated, transferred for use, possession or disposal to other persons. If there are grounds to believe that cultural property temporarily imported by individuals may not be returned back, the customs authority shall grant permission for the temporary import of cultural property only subject to the payment of customs duties and taxes.

Temporarily imported cultural property is also subject to declaration and special registration in the bodies of Rosokhrankultura, indicating the period of stay of cultural property on the territory of the Russian Federation. When declaring temporarily imported cultural property, the following shall be additionally attached to the customs declaration:

Two sets of photographs of temporarily imported cultural property;

Two copies of the lists with a description of temporarily imported cultural property, compiled in any form by the owner himself or a person authorized by him, which indicate the authorship, title of the work, place and time of creation, materials and technique of execution, size, state of preservation, insurance assessment and re-exportation period cultural values.

In the absence of photographs, a detailed description of the temporarily imported cultural property must be submitted by an authorized person. If the lists are compiled in a foreign language, then they must be accompanied by a translation into Russian.

An official of the customs authority carries out the identification of temporarily imported cultural property on the basis of presented documents, photographs, etc. On the front side of each sheet of the list and on the reverse side of the photographs, the customs inspector puts the date and an imprint of a personal numbered seal. If necessary, an entry may be made: "subject to examination upon re-exportation."

After customs control, the first copy of the list and a set of photographs, together with the customs declaration, are returned to the declarant for further registration of cultural property (with Rosokhrankultura or its territorial bodies), and the second copies are stored together with the customs declaration at the customs authority for further control during re-export. Rosokhrankultura, in turn, registers imported cultural property in the prescribed manner, provides for an examination and checks the availability of information about imported items in the Federal Register of Cultural Property. When re-exporting cultural property, it must be removed from registration with Rosokhrankultura or its territorial bodies.

Temporary importation of cultural property into the territory of the Russian Federation may be prohibited in accordance with international treaties of the Russian Federation or in connection with requests from the competent authorities of foreign states. For example, the import and temporary import of cultural property for which a search has been declared is prohibited. Such valuables are subject to detention with a view to their subsequent return to their rightful owners.

2.3 Regulation of the movement of cultural property in accordance with international agreements of the Eurasian Economic Community

The Eurasian Economic Community (hereinafter - EurAsEC) is an international economic organization, endowed with functions related to the formation of common external customs borders of its member countries, such as Belarus, Kazakhstan, Kyrgyzstan, Russia, Tajikistan and Uzbekistan, the development of a single foreign economic policy, tariffs, prices and other components of the functioning of the common market. The agreement on the establishment of the EurAsEC was signed on October 10, 2000 in Astana by the presidents of Belarus, Kazakhstan, Kyrgyzstan, Russia and Tajikistan. In accordance with the agreement dated October 6, 2007, signed by the presidents of Belarus, Kazakhstan and Russia, the Customs Union was formed within the framework of the EurAsEC, the purpose of which is to create a single economic space (hereinafter referred to as the Customs Union), where the highest body is the Interstate Council at the level of heads of state . Decisions of the Interstate Council of the EurAsEC are binding on the territory of the member countries of the Customs Union.

Thus, for a comprehensive analysis of legislation in the field of regulating the movement of cultural property by individuals across the customs border of the Russian Federation, it is also necessary to consider the procedure established within the framework of the EurAsEC. Decision of the Interstate Council at the level of Heads of State No. 19 dated November 27, 2009 "On the unified non-tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation" (hereinafter referred to as the Decision) approved the Unified list of goods to which prohibitions or restrictions on import or export by the member states of the Customs Union within the framework of the EurAsEC in trade with third countries (hereinafter referred to as the List). In accordance with this List, cultural values ​​are classified as goods restricted for movement across the border of the Customs Union. This document lists all categories and types of cultural property that fall under the scope of the Decision, as well as the corresponding codes of the Unified Commodity Nomenclature for Foreign Economic Activity.

The movement of cultural property across the borders of the customs union is governed by the Regulations "On the procedure for importing into the customs territory of the states - participants of the customs union and export from the customs territory of the states - participants of the customs union of cultural property, documents of national archival funds and originals of archival documents", which applies to both legal, as well as for individuals who carry out the import and export of cultural property for personal use.

The export of cultural property is carried out on the basis of licenses issued by the authorized state body of the state - a member of the Customs Union, in whose territory the applicant is registered. However, if an individual has a permit issued by a state body exercising control over the export of cultural property, obtaining a license is not required. In other words, an individual who has received a certificate from Rosokhrankultura for the right to export cultural property from the territory of the Russian Federation does not need to provide a license to export these items from the territory of the customs union. The following categories of cultural property are not subject to export from the territory of the Customs Union without the obligation to re-import them:

Representing historical, artistic, scientific or other cultural value and classified in accordance with the current legislation of the Member States of the Customs Union as especially valuable objects of cultural and documentary heritage of the peoples of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, regardless of the time of their creation;

Protected by the Member States of the Customs Union and included by them in the protection lists and registers in the manner prescribed by the laws of the Member States of the Customs Union, regardless of the time of their creation;

Permanently stored in state and municipal museums, archives, libraries, other state repositories of cultural values ​​of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation.

The provision also stipulates the period of temporary export: it is determined by the state body of the state - a member of the customs union, exercising control over the export of cultural property, documents of national archival funds and originals of archival documents.

When importing cultural property into the territory of the customs union, the provision of a license and other permits is not required. However, it is stipulated that the import of cultural property into the territory of a member state of the customs union is subject to registration, if this is provided for by the legislation of the state member of the customs union.

Thus, the movement of cultural property is regulated both at the national level and internationally. It should be noted that the adoption of the Decision of the Interstate Council "On the unified non-tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation" did not significantly change the procedure for the movement of cultural property across the customs border of the Russian Federation by individuals. This circumstance, first of all, is due to the fact that the provisions of the Decision were based on the national legislation of the countries participating in the customs union, which largely coincides. At the same time, the analysis of the national legislation of the Russian Federation showed that there are a number of problematic issues that arise when importing and exporting cultural property, which need to be considered and appropriate measures taken to resolve them.

3. Proposals for improving the system of movement of cultural property based on the analysis

The problem of improvement and further development of legislation is one of the eternal legal problems. Humanity is characterized by the desire to improve the reality surrounding it, including the legal one. However, it must be remembered that an increase in the number of legal norms regulating a certain group of social relations can lead to a decrease in the social significance of law.

Even a superficial look at the legislation on cultural property in force in the Russian Federation allows us to speak about the complete absence of a comprehensive systematic approach to rule-making in this area of ​​legal regulation. The provisions of normative legal acts, the number of which is constantly growing, are extremely inconsistent and sometimes contradict each other, which creates serious difficulties in their application in practice.

3.1 Problematic issues related to the regulation of the movement of cultural property arising from the application of legislation in practice

The first problematic issue related to the regulation of the movement of cultural property is the different definition of the concepts of "cultural value" in Russian law. A typical example reflecting the current state of the current legislation is the fact that there is still no unambiguous definition of the very concept of "cultural values". Thus, the customs legislation governing the procedure for the import and export of cultural property contains its own definition, and the foundations of the legislation on culture - its own. The need for unification of concepts and terminology in the legislation on culture is noted by all scientists studying this issue without exception.

To solve this problem, it is necessary to uniformly define the terminology used to regulate the relations in question in various legal acts, branches of legislation, and correlate it with the terminology used in international cultural law.

The second problem of the legislation on the movement of cultural property is the relationship between the concepts of "cultural value" and "cultural items", as well as the corresponding permits and the qualifications of customs officials in matters of attributing / not attributing objects to cultural values. As already noted in the second chapter of this thesis, for the export of items classified in accordance with the law as cultural property from the territory of the Russian Federation, the customs authorities must submit a permit, namely the Certificate for the right to export cultural property from the territory of the Russian Federation (Appendix B). By order of Rosokhrankultura dated 14.03.08. No. 117 establishes a list of items for which a Certificate must be provided. If the item declared for export does not fall into the above list, but is a "cultural item", Rosokhrankultura issues a Certificate (Appendix B) stating that these items can be exported without presenting a Certificate. The difficulty lies in the fact that customs officials are not always able to accurately identify which of the groups the exported item belongs to. For example, citizen Ivanova, when crossing the border of the Russian Federation, has a brooch, handmade by a local jeweler, bought by her shortly before her departure. Of course, such a piece of jewelry does not belong to cultural values. However, in accordance with the law, an official of the customs authority is obliged, when carrying out customs control and customs clearance, to require an authorization document: either a Certificate of non-categorization of cultural property, or a certificate for the right to export, since, due to his incompetence in this matter, he does not can accurately determine the significance of this particular brooch for the cultural heritage of our country. Undoubtedly, citizen Ivanova did not even suspect the need to obtain a permit for a seemingly simple thing. As a result, in accordance with the current legislation, administrative and even criminal measures can be applied to it.

The other side of this problem is that a permit, both a Certificate and a Certificate, is issued on the basis of an examination. A fee is charged for the examination in accordance with the procedure established by Rosokhrankultura; accordingly, this creates additional inconvenience for citizens who take out seemingly ordinary items that are not of interest to the cultural heritage of Russia. Thus, the export of seemingly ordinary things becomes a serious problem for citizens going abroad.

For solutions this issue it is necessary to take a set of measures affecting both sides of the emerging legal relations. Firstly, educational work should be carried out among customs officers, including both an explanation of the importance of preserving cultural heritage and an explanation of the responsibility of officials for the deliberate passage of cultural property across the customs border of the Russian Federation without official permission for this, and an explanation of the differences between the concepts of "cultural value" and " cultural items". The experience of training personnel for the customs of the East Siberian region is interesting, in particular, on the territory of the East Siberian Territorial Administration of Rosokhrankultura. In order to improve the legal knowledge of customs officers in this area, interaction was organized between the training department of the East Siberian region of the STU and the Territorial Administration of the Ministry of Culture of the Russian Federation for the Preservation of Cultural Property in Irkutsk. The beginning was single lectures for listeners training center East Siberian Customs Administration. Over time, the topics of the classes expanded and ceased to be part of only the initial training of customs officials, and cooperation became permanent and closer. In 2001, the head of the department, Anna Nikolaevna Voitovich and adviser Svetlana Alexandrovna Anchutina, together with the methodologists of the training department of the East Siberian Customs Administration Oleg Alekseevich Astafiev and Tatyana Yuryevna Gordon, as part of the advanced training of employees of the customs clearance and control departments, for the first time developed and tested a curriculum for training employees -customs clearance experts specializing in "cultural values". The subject of the course included the following questions: video-computer accounting of cultural values; paperwork for exported and imported cultural property; features of the export of philatelic collections, collections of numismatics and bonistics; incunabula, early printed and rare editions; samples of faleristics, which are of cultural value; collectible weapons; the main distinguishing features of icons that have artistic and historical value and other topics. Employees of the territorial administration approached the classes creatively, widely using the richest collection of visual material available, attracted management experts to give lectures and conduct seminars, demonstrated authentic exhibits to the audience, conducted classes and excursions to the museums of Irkutsk. Practical classes on acquiring skills from novice expert employees were held in the art museum, in the exhibition hall "Spasskaya Church", the Irkutsk Regional Museum of Local Lore, and in an antique shop. Today, practical classes on the topic "Cultural values" have become an integral part of the professional training course for customs officers in the Siberian region.

Secondly, in order to solve the problem, it is necessary to inform the population about the procedure for the export of such items. For example, information sheets, booklets, information about the details of Rosokhrankultura should be placed at all points of sale of goods, travel agencies for the export of which permits are required; Briefly and simply outlined recommendations on the movement of cultural property and responsibility for their non-declaration should be placed in prominent places at all checkpoints across the customs border of the Russian Federation.

The third problem is the procedure for registering cultural property when they are imported into the customs territory of the Russian Federation. In accordance with the customs legislation, the import of cultural property is carried out duty-free, provided that they are registered with the territorial bodies of Rosokhrankultura. Otherwise, the cost and weight of cultural property are taken into account when calculating customs payments and taxes. However, it is not possible to register cultural property before actually crossing the customs border. Therefore, in practice, individuals either import such items secured by the payment of customs duties and taxes, or draw up a written obligation to provide permits within the prescribed period. In both cases, cultural property is placed in a temporary storage warehouse. Taking into account the specific features of the object under consideration, as well as special conditions storage for certain categories of cultural property, in some cases it is not possible to place them in a temporary storage warehouse.

This problem can be solved by regulating the provisions of the legislation on the procedure and timing of the special registration of cultural property. For example, introduce a rule that would allow the declarant to confirm in writing the obligation to register cultural property within 15 days after customs clearance. The official of the customs authority is obliged to provide within two days information about the displaced cultural property, as well as information about the declarant, to the territorial department of Rosokhrankultura.

The fourth problem is the need to confirm the ownership of cultural property and provide documents confirming their value when submitting an application to Rosokhrankultura for an examination. Article 36 of the Law clearly defines the circle of persons who have the right to export cultural property from the territory of the Russian Federation: "The export of cultural property can only be carried out by the legal owner of the objects or by a person authorized by the owner in accordance with the procedure established by law." Along with this, in the Decree of the Government of 22.04.2001. 322 "On approval of the Regulations on the examination and control of the export of cultural property" also states that the examination of cultural property is carried out at the request of the owner, and for its implementation it is necessary to provide a document confirming the right to own this item. Thus, only a citizen who can document the ownership of this item can have the right to export cultural property from the territory of the Russian Federation. In addition to documents confirming the ownership of an object declared for examination, a citizen is also required to provide a document certifying the value of cultural property. The question is as follows: on the basis of what documents confirming the right of ownership, a citizen can take out a family heirloom that is passed down from generation to generation, which is of cultural value? Where and how can he get them? The same questions should be asked in relation to documents confirming the value of cultural property.

The solution to the above problem is seen in the revision of the list of documents that must be submitted by the applicant when applying to Rosokhrankultura for an examination and, accordingly, the subsequent issuance of a Certificate or Certificate.

The fifth problem is the insufficiently developed infrastructure of the territorial departments of Rosokhrankultura. Taking into account the remoteness of the Zabaykalsky, Naushkinsky, Chita, Buryat customs (not to mention customs posts) from the East Siberian Territorial Administration of Rosokhrankultura, located in Irkutsk, the timing of the examination, as well as obtaining permits for them, is significantly delayed, and, as consequently, the terms of customs clearance are violated.

It is necessary to develop the infrastructure of the territorial departments of Rosokhrankultura in Eastern Siberia and locate experts closer to the places of customs clearance.

The sixth is the problem of identification of cultural property: that is, the correspondence of the object that is exported and the permit document presented to the customs authorities for its export. For example, for an examination, the applicant provided a reproduction of a painting by a famous artist, the export of the original from the territory of the Russian Federation is prohibited. On the basis of the examination, Rosokhrankultura issues a Certificate for the right to export this reproduction, photographs of the object are attached to the Certificate in the prescribed manner. Identification of cultural property by officials of the customs authorities consists in matching the items presented with the photographs attached to the Certificate. Since the photographic image of the original and the copy of the original are identical, the original painting, which falls into the category of items prohibited for export, may be declared for customs clearance instead of a reproduction, which will entail the illegal movement of cultural property that is important for the cultural heritage of Russia.

One of the ways to solve the problem of identifying cultural property, which has been discussed more than once at interdepartmental meetings, is the application of a special marking that allows customs officials to establish with certainty that the cultural property for which permission was obtained is being exported.

The seventh problem is the movement of cultural property across the customs border with the fraudulent use of documents or means of identification. Unfortunately, objects of the cultural heritage of the Russian Federation, which are of great importance for the history and culture of our country, most often become the object of illegal export using this particular method. This type of customs offense consists in the use of forged or false permits during customs clearance: Certificates and References. At the same time, it should be noted that either handicraft documents or legally issued documents that have been illegally amended are considered forged.

The difficulty of detecting such offenses lies in the fact that most of the false and forged documents are made by highly qualified specialists in this field, using modern computer technology.

The solution to this problem can be the coordination of the activities of the customs authorities and Rosokhrankultura through the creation of mechanisms for interaction and timely transfer of information between these regulatory authorities. One of such mechanisms can be an integrated information interdepartmental system for exercising control over the export of cultural property.

3.2 Draft of an integrated information interdepartmental system for monitoring the movement of cultural property

Improving the system of movement of cultural values ​​is possible only with an integrated approach to the problem under study. Along with the improvement of the legislation of the Russian Federation in the field of export and import of cultural property, it is necessary to attract all possible resources to solve it: in this part of the thesis, it is proposed to consider the possibility of applying information systems and technologies in controlling the movement of cultural property across the border of the Russian Federation by individuals.

The preservation of the country's cultural heritage directly depends on the quality of the work of the customs authorities. Currently, among the priority areas for the development of the customs service is the task of further automation of work to facilitate and speed up customs clearance operations, improve the reliability and reliability of information. Unfortunately, the informatization of customs authorities, which began in the 1990s, did not affect all areas of activity. In particular, this concerns the registration and control of the movement of cultural property across the customs border of the Russian Federation.

The main areas of activity in terms of information and technical support for customs structures involved in the clearance and control of cultural property moved across the customs border of the Russian Federation should be:

Development of the methodological, regulatory and methodological framework for the entire range of issues related to the informatization of customs authorities in terms of the movement of cultural property across the customs border of the Russian Federation;

Introduction of new information technologies into the relevant structural divisions, development and improvement of the information and technical infrastructure, technical means of customs control over the movement of cultural property;

Development and implementation of principles, methods and mechanisms for system integration of information and technical infrastructure facilities of the relevant structural divisions;

Security information security relevant divisions of the customs authorities;

Improving the system of information interaction between customs authorities and their respective structural divisions dealing with the movement of cultural property with executive authorities, namely with the Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection (hereinafter - Rosokhrankultura), its territorial bodies, other state and non-governmental organizations of the Russian Federation and foreign countries (museums, exhibition centers).

One of the ways to solve this problem can be an integrated information interdepartmental system between Rosokhrankultura and the Federal Customs Service. Such an integrated system between the customs authorities and Rosokhrankultura will have many advantages, among which are the following:

Simplification of customs clearance of cultural property when crossing the customs border of the Russian Federation;

Improving the efficiency of customs control of cultural property when crossing the customs border of the Russian Federation;

Tracking the ways of legal movement of objects of cultural value across the customs border of the Russian Federation;

Control of the re-importation of cultural property after temporary export from the territory of the Russian Federation;

Control over the special registration of imported cultural property, established by the legislation of the Russian Federation;

Minimization of risks related to the provision of false permits for the export of cultural property.

According to the above grounds, it can be concluded that the creation of an integrated information interdepartmental system to control the export and import of cultural property, at this stage of informatization of the customs authorities, is essential for the preservation of the cultural heritage of our country.

When creating an example of an "integrated information interdepartmental system for monitoring the export and import of cultural property", a database management system (hereinafter referred to as the DBMS) included in the Microsoft Office package is used - this is MSAccess. This circumstance is due to the various advantages of this program. MSAccess DBMS have a more developed system of protection against unauthorized access, allow simultaneous work of several users with one file. In this program, it is possible to create a relationship between different tables by one or more fields, which allows you to share data from several tables, which in turn saves memory, increases the speed of data processing and avoids unnecessary errors.

Tables are the first and main object of a database. They contain all the necessary information, in a structured form. To create an example of an integrated information interdepartmental system for monitoring the movement of cultural property, it is necessary to create 2 tables in the MSAccess DBMS: the first one is for Rosokhrankultura employees, the second one is for customs officials.

In the database for Rosokhrankultura, table No. 1, shown in Figure 3.1, we enter the following field names:

Number in order;

Description of the item;

The owner of the item;

A document confirming the right to own the item;

The decision to classify this item as a category of cultural property or as a category of cultural items;

Cost in rubles;

The official who issued the permit;

Date of examination;

Date of issue of the permit.

The next step towards creating an example of an integrated system is to create a database table for customs officers.

To do this, enter the following names in the appropriate fields:

Number in order;

Full name of the declarant;

Description of the item;

Direction of movement;

The number of the permit document;

The person in charge of the transaction;

Move date.

Figure 3.1 - database in MS Access for officials of Rosokhrankultura

In order to link the database of Rosokhrankultura and the database of customs authorities, we select the appropriate key field, as shown in Figure 3.2, according to which these two tables will match. In our case, to quickly search for the relevant cultural property, it is more convenient to select the "permit number" field.

For example, the declarant Vishnyakova G.V., declared for export a reproduction of the painting by V. Vasnetsov "Heroes" of 1971, as indicated in paragraph 3.4 of the Passenger customs declaration. On the reverse side of the declaration, in paragraph 4.1, she described the cultural value, indicated the number, date of issue of the relevant permit document, which she received on August 13, 2008 at the territorial body of Rosokhrankultura at the place of residence.

Figure 3.2 - database in MS Access for customs officials

The official of the customs authority enters the corresponding number of the permit document into the database shown in Figure 3.2 in the search string and receives all information on this subject from the Rosokhrankultura database, thereby controlling the accuracy of the information provided and permit documents.

With the help of such a system, it is also more convenient to keep statistics on displaced cultural property. It is enough just to create a new table for those fields that are necessary for reporting.

The Microsoft Access software does not allow the use of tables on remote computers and was chosen for the convenience of presenting a good example of creating two stand-alone databases (the database of Rosokhrankultura and the database of customs authorities), which can be linked by one of the key fields. However, in the work of the customs authorities, newer information Technology that provide the exchange of information at a distance.

To implement the task, namely to improve the system of customs control over the export and import of cultural property, it is necessary to develop and implement a similar program in the work of regulatory authorities. The economic effect of the development and implementation of such a system can hardly be overestimated. Every year, customs officials identify and suppress facts of illegal movement of fine art objects, including icons, as well as ancient musical instruments, coins, manuscripts, early printed and rare books, Orthodox crosses, orders and medals, antique watches and other items that are antiquities and art. For the period 2007 -2010 customs authorities of the Russian Federation initiated 353 criminal cases in relation to cultural and historical values: 123 criminal cases in 2007, 122 in 2008 and 108 criminal cases in 2009. It should be taken into account that it is impossible to express in numbers the spiritual and moral wealth of society. A set of measures aimed at preventing the illegal movement of cultural property across the customs border of the Russian Federation will help reduce the number of items that are cultural property illegally exported from the territory of the state, thereby preserving priceless things that represent the spiritual and material wealth of society, the national treasure of our country .

Thus, the improvement of the system of customs regulation of the movement of cultural property by individuals at this stage consists in the formation of a systematized legislative framework that clearly and unambiguously regulates the procedure for the movement of cultural property, as well as in the creation and implementation of information and technical software products into the relevant structures to improve the quality customs control of objects of cultural and historical heritage of the Russian Federation.

4. Safety and environmental friendliness of work

The theme of the thesis is the improvement of the system of customs regulation of the movement of cultural property by individuals across the customs border of the Russian Federation. This section discusses the metrological support provided during the examination of cultural property, in particular, works of easel painting.

The work of easel painting - a picture, in the broad sense of this concept - is a complex of materials, technological operations and the creative initiative of the painter, acting as the bearer of a certain idea, which he materializes. Thus, to resolve the issue of the authenticity and value of a work, two types of research are used: technological and art criticism expertise.

4.1 Art criticism of painting

Artistic expertise consists in identifying the features of the work under study with the features of other undeniably authentic works belonging to a particular author. In other words, such an examination ultimately comes down to establishing the identity of individual features of different objects of study. The task of an art historian is to establish facts proving that a given work is a genuine work of a particular master, a copy or a fake. However, when attributing works of art, the art historian is guided only by visual memory and intuition. His name determines the price of the painting, is a guarantee for the buyer. At the same time, the expert is not at all obliged to argue his conclusion.

Undoubtedly, the use of art history expertise in determining the authenticity of the canvas, as well as its history, is extremely necessary, since not a single technical tool can determine the style features of a particular author. But at the same time, art history expertise cannot always accurately determine the time period, as well as, for example, the place where the canvas was created. When divided into the image and material, the creative result and the amount of means and techniques by which this result was achieved, the field of technology remains out of sight of the art critic.

Already at the beginning of the 20th century, many museum specialists came to the conclusion that the intuitive method is far from the most reliable way to insure museums against the penetration of fake paintings into them. The subjective assessments given out by connoisseurs aroused more and more protest and distrust of the directors of the largest European museums.

In the thirties, the prevailing opinion was that artistic expertise, like any scientific research, should not fall below the existing level of science and rely only on the intuitive opinion of the art historian and his knowledge. And the only way to improve the quality of artistic expertise, the authors of this point of view, saw in the application of natural science methods for studying works of art, that is, the so-called technological expertise.

4.2 Technological expertise of painting

Until recently, the technological features of easel painting were obvious only in the most general form. But thanks to the technological research carried out over the past half century, it became clear that in the use of materials and technological methods for constructing a picture, there are certain patterns, specific features that are characteristic of the works of certain eras, national and local schools, and individual masters. Today we can talk about the typical features inherent in each structural element of the picture - the base, the ground, the drawing, the paint layer - and the existence of canonical forms of conducting the pictorial process itself, characteristic of certain art schools and eras, that is, about the features that determine in the narrowest possible time and regional framework technological specifics of the work as a whole.

Practice shows that knowledge of these objective features greatly facilitates attribution and examination. Recently, the area of ​​the intuitive in determining the various phenomena of human intellectual activity has increasingly receded before the requirement of reasonable evidence and assessments. And it is quite obvious that the absence of the necessary technological features in a painting attributed to a particular time, school or master allows us to speak of the incompatibility of the work with its existing attribution.

The result of the examination depends entirely on the competence of the expert: on his ability to correctly interpret the data received. Therefore, as in any expertise, in the end everything is decided by the professionalism of the expert. But professionalism in this case is not based on subjective feelings and intuition, as in art criticism, but is based on a logical understanding of the correspondence of the exact laboratory data obtained during the study of the work under study with objective data obtained under identical conditions in the study of genuine paintings by the same master, time or schools.

Laboratory analysis of each structural element of the picture, thanks to the currently collected technical information, makes it possible to quite accurately determine the origin of the work under study.

The basis of the picture is its material, structure (type of wood, fiber of fabric, metal composition), design features, possible difference in time between its parts, change in the original format, and so on. - allows you to presumably attribute the work to a particular time or place of creation.

If the material for the basis of the picture was a tree, the study provides for determining the type of wood, its safety, the nature of the processing of boards, design features, and in some cases - age.

The trunk of a tree consists of an inhomogeneous mass, the structure of which is clearly distinguishable with a magnifying glass even at low magnification. Due to this, by the nature of large vessels and the shape of the cells, it is not difficult to determine the type of tree from among the most common. In more complex cases, they resort to examining a cut of a tree under a microscope. Usually, when botanically defining a tree, cuts are made in three directions: transverse (or end), perpendicular to the axis of the trunk, tangential, passing along the fibers tangent to the circumference of annual rings, and radial, passing along the fibers through the center of the trunk and cutting annual rings along the radius. Depending on which part of the trunk the base boards are cut from, their reverse sides are a radial or tangential cut. Therefore, a sample for the study of wood is taken by cutting off its layer from the back of the board. The sample taken must be of sufficient thickness so that, by cutting it in a direction perpendicular to the fibers, a transverse section is obtained. A sample of the cross section can also be taken from the end of the board. These two cuts are enough for a qualified specialist to determine the type of tree from them.

Much more difficult is the determination of the time of manufacture of the base. In recent years, several methods have been proposed for dating archaeological objects, among which the method of radioactive carbon and the method of dendrochronology are used to determine the age of wood.

The basis of dendrochronology, or the method of dating wood by growth rings, is the study of their study on a cross section of an unknown tree. Annual rings of wood are uneven, associated with a certain pattern with climatic conditions: under favorable temperature and humidity conditions, a wide annual ring grows, and under unfavorable conditions, a narrow one. Comparing the growth rings of the object under study with the absolute chronological scale compiled for a specific geographical region, it is possible to date an unknown cut of a tree with an accuracy of one year. Dendrochronology, widely used in archeology and other related fields, is also used to date the wooden bases of painting.

An important point in studying the basis is to determine its safety. Often, paintings on a tree that has been badly affected by woodworms fall into the hands of a historian - art critic or restorer. The bases of Italian paintings, made of soft woods, almost without exception were badly damaged by the larvae of this insect. Therefore, some paintings by Italian masters in the 18th-19th centuries were transferred from wood to canvas, while the boards of others were significantly thinned. The latter circumstance explains the insignificant thickness of many boards of early works of Italian painting. On the contrary, the bases of works made from oak, which contains tannin, and from conifers, rich in resin, are less susceptible to insect attack and usually remain unchanged. Therefore, before suggesting the origin of a picture affected by insects, one should carefully study the nature of the damage.

In addition, it must be remembered that the use of old, corroded boards is one of the oldest methods of falsification. Without touching the back side, on which the natural flight holes of insects, old seals, inventory numbers of galleries and other attributes confirming the antiquity of the work were preserved, the board, having removed the remnants of the old painting from it, covered the front side with soil, and then wrote a new work, passed off as old painting. Such manipulations are recognized by means of X-ray examination. In places where there are passages of larvae on the surface of the board, the mass of soil fills the voids; the soil in these places becomes thicker, absorbs X-rays more strongly and gives a clear image of the passages of the larvae on the radiograph in the form of light lines with rounded edges and circles corresponding in width (or diameter) to the course of the larvae and clearly looming against the darker background of the tree.

The study of the basis of the fabric involves determining the nature of the fiber, the method of weaving the threads, the safety of the fabric, the original size of the work, and other data.

There are several ways to identify spinning fibers. The main ones are a microscopic study of the appearance and structure of the fiber and a microchemical method based on microscopic observation of the behavior of fibers under the action of various reagents, for which two threads are taken from the edges of the canvas, running in a mutually perpendicular direction. Definition of fiber by appearance does not always give a positive result. Therefore, they additionally resort to microchemical analysis, when the determination is carried out under a microscope using color reactions (color method) or a solubility test is made. In the first case, the fiber is treated with a reagent or dye, under the influence of which each type of fiber acquires a specific color, which facilitates the judgment of its nature.

The iodine method is the most common. Under the action of chlorine-zinc-iodine, a reagent for fiber (the main part of plant fiber), cotton fiber is colored red-violet or bluish-violet, depending on the concentration of the solution, hemp fiber is red-brown, and flax fiber is purple. If the concentration of the solution is reduced, then the color of the flax fiber turns pale and disappears.

The ground of the picture - its structure, composition and color make it possible to attribute the work under study to a particular time, region, art school, or, on the contrary, speak of its incompatibility with the work of a particular master or school. The study of the soil, thanks to its constituent components that make it possible to date the object under study, is one of the main and indispensable moments of technological expertise, which in many cases turns out to be decisive in its conclusions.

The study of the soil, in addition to clarifying its safety and other characteristic features, involves, first of all, the determination of its constituent components - filler, binder and, in the case of colored soil, pigments, as well as clarifying the specifics of its structure - the sequence of application and the features of each layer.

Except in those cases when the work of painting was left unfinished or when the paint layer turned out to be lost in places, the ground is hidden from the eyes of the researcher. On finished primed canvases stretched over a stretcher, the primer can be seen on the edges bent on the edges of the stretcher. However, regardless of how the exposed soil can be seen in the picture, its full study is possible only if a sample is obtained. Such a sample can be taken from the edges of the canvas, from areas of paintings not covered with paint, in places where the paint layer has fallen, in cracks or other accessible places. In other cases, soil samples are taken, including the paint layer.

O chemical composition soil filler is usually judged by microchemical analysis. In the course of such a laboratory study, it is necessary to use physicochemical methods, such as X-ray diffraction analysis, infrared spectroscopy, and others, which allow one to unambiguously and with sufficient completeness judge the composition of the soil under study and note exactly those features that can combine it with a certain group of products or distinguish it from her.

The author's drawing, if identified, shows the progress of work on the painting, makes it possible to judge the author's performance or the copy origin of the work. Comparison of the identified drawing with the drawing of the original works of the master, with his graphic works, expands the possibilities of establishing the author of the painting.

An effective means of revealing the original drawing is the study of painting in infrared rays. Surface dirt, darkened varnish, some paints that are opaque to normal, visible light are transparent to infrared rays. At the same time, soil materials - gypsum, chalk, lime, various whites have a large reflective coefficient for these rays, and coal, graphite and soot, which contain almost pure carbon and are most often used as a pattern material, absorb them to a large extent. Therefore, in cases where infrared rays can penetrate the paint layer and reach the ground, which reflects them to a large extent, and the substance with which the drawing is made absorbs them, favorable conditions arise for revealing the drawing.

In infrared photography, such a pattern is read as clear black lines on a lighter background. The presence of a drawing made (or enhanced) with black carbon-containing pigment in combination with chalk or gypsum ground and thin-layer painting explains the possibility of reading it on many works of Western European and Old Russian masters.

The paint layer - its composition and structure - most fully reflect the specifics of the choice of materials and techniques inherent in certain eras, schools and individual masters. After certain patterns were established in the use of pigments, binders and ready-made paints, which, like the ground, have dating features, it became possible, based on their identification, in conjunction with the identified features of the rest of the structural elements of the picture, to speak not only when and where the studied work has been created, but also to make an assumption about its author or to deny that the work under study belongs to him.

A set of issues directly related to the technology of creating a work, with the study of the method of constructing a paint layer, the handwriting of the master, changes made to the work in the process of its creation, as well as its safety, is solved using non-destructive research methods.

Study in ultraviolet rays is one of the most important moments in the study of wall painting, where one or another technique of the painter is revealed in these conditions with particular completeness. Unlike ultraviolet, infrared rays, due to their smaller scattering in the medium, have the ability to penetrate some paints that are transparent for this type of radiation. Therefore, with their help, it is possible to detect changes in the ink layer or restore details and signatures lost over time.

A special case of the study of the paint layer is the study of signatures in paintings. Since the artist's signature usually serves, although not always deservedly, as an argument in attribution, it is necessary to dwell a little on the specifics of its analysis.

The work of a medieval master was not supposed to bear the stamp of individuality. Over time, when works often began to be valued not in themselves, but in connection with the name of their creator, the masters began to put their name, monogram, symbol on the picture. At the same time, when the signature on the painting became not only a sign of belonging, but also a kind of guarantee of quality, a factor determining the price of the work, there was a falsification of signatures, their forgery.

The signature on the picture does not always indicate that the picture was really painted by this master. It is known that from the workshops of Cranach, Titian, Rubens and other painters came out works that these masters barely touched with a brush. Nevertheless, these paintings were considered their works, supplied with their signature. At the same time, the recognition of the signature in the picture as fake does not mean that the work itself is unauthentic. Often, authentic paintings were supplied with a fake signature of the master for persuasiveness, often the master signed his picture many years after its creation, when the handwriting and nature of the signature could change, and the picture was already very old. There are also cases when, wanting to hide the true value of the work, the owner put on it the signature of a little-known painter. Considering all this, already many experts of the last century assigned signatures a very modest role in the attribution of paintings. But, nevertheless, the signature should always be the object of study of the work under study.

When determining the authenticity of a signature, its examination under a binocular microscope with different magnifications and different lighting is very important, and in many cases decisive. The nature of writing letters, their connection with the main paint layer, the movement of the brush and other details inherent in this section of the work should be the object of careful observation and comparison. In many cases, it is advisable to conduct macro- and microphotography of the signature or its individual sections. Known, although not decisive, as is sometimes believed, the location of the signature is important: whether it lies under the varnish, or is applied on top of it, that is, how closely it is connected with the author's painting.

Signatures and inscriptions painted over under a layer of old varnish can sometimes be detected using infrared rays. However, it must be emphasized once again that the discovery of an old signature, even under a record or under another signature, does not always indicate its authenticity. Deliberately lightly painting over a false signature is a well-known technique of forgers, which is calculated on the fact that the signature will be "accidentally" found when washing the painting and confirm the "authenticity" of the painting.

Determining the safety of the paint layer is best to start with its viewing in the light of visible luminescence excited by ultraviolet radiation. If the painting in the light of luminescence emits a uniform milky bluish light, in which the image seems to be covered with transparent tissue paper, we can conclude that the painting is well preserved. Separate dark places against the background of the luminescence of the lacquer surface may indicate a partial wear or loss of the lacquer, small retouches in places of scree and breakage of the paint layer. The areas of the paint layer that have undergone restoration overpainting and tinting over the varnish are clearly visible in the light of luminescence at visual inspection paintings and photographs in the form of dark spots showing the places and areas of the records. You can also distinguish tints under a layer of varnish: if the latter is not very thick and not too decomposed, then such tints look much paler than those made on varnish.

To date, the dynamics and timeframes for the use of a number of classical painting pigments are well known, the exact dates of the discovery and industrial production of modern pigments are known, and a group of pigments discovered and spread in the early and middle of the 20th century is known. Finally, extensive information has been collected about the characteristic set of pigments used at different times in various national schools and by the most prominent masters of painting.

The binder of paints and primers, like pigments, also did not remain unchanged. Since the sixties of the XX century, previously unused resins and paraffin have been added to oil paint, and previously known resins are used in a new quality or in new proportions. But even in the case when the paint layer does not contain resins, but consists only of oil, the study of its physico-chemical parameters (the state of the oil matrix, the direction of polymerization, etc.) makes it possible to judge the actual age of the work, how the process of its aging went. Was it natural or artificial. An important milestone in the evolution of painting technique was the use of synthetic binders. In the thirties of the twentieth century, alkyd, acrylic and vinyl polymeric materials were invented. Exact data on the production of artistic paints based on them abroad are also known. In the middle of the twentieth century, synthetic materials firmly entered the practice of painting. Various types of glue painting, gouache and watercolor and tempera binder (including the so-called "synthetic tempera", often used to falsify the graphic works of the Russian avant-garde) have a certain time frame of use.

Having all this information, thanks to the developed research methodology and accumulated experience, in the course of technological expertise, it becomes possible to significantly narrow the possible scope for the execution of unknown or controversial paintings.

The only reliable data on the material of the paint layer can be obtained only by laboratory analysis of the microparticles of the substance taken from the work. In order to minimize the number of such samples, a laboratory study is started only after the complex of non-destructive studies discussed above has been completed. This is due to the fact that already in the course of an optical study of the work, it is possible to get some idea of ​​the nature of the pigments used and their distribution along the plane of the work.

Under the action of ultraviolet rays, many substances, including some pigments, begin to luminesce (glow) in the dark. Since the color of the luminescence is a constant property of a substance, independent of its visible color, some pigments can be determined from the color of luminescence without sampling. For example, lead, zinc, lime and titanium white glow differently under the action of ultraviolet rays. Depending on the composition, lead white emits light from white to brownish, zinc - deaf or bright yellow-green, lime - cold white-blue, and titanium - violet. Since white colors are invariably present in every work of art to one degree or another, their approximate composition can be determined by the nature of the luminescence, and, therefore, the work can be attributed to a certain time.

The study of the cross section of the paint layer is the only way to judge the technological features of the construction of the painting layer by individual masters and the painting techniques typical of a particular era or art school.

The study of the protective layer is reduced to determining its composition, safety, quality and, to some extent, the time of application. The composition of the protective layer, as well as other organic components of painting, is determined by various methods of physical and chemical analysis.

One of these methods is the radiocarbon method based on the decay of a radioactive isotope of carbon and has long been used by historians and archaeologists.

In the earth's atmosphere, carbon atoms are present in the form of three isotopes: 12 C, 13 C and 14 C. The light isotopes 12 C and 13 C are stable, and the heavy isotope 14 C is radioactive, with a half-life of 5730 years. However, its content in the Earth's atmosphere remains approximately constant (one 14 C atom per 1000 billion 12 C atoms), since the 14 C isotope is constantly formed in the atmosphere from nitrogen atoms under the action of cosmic rays. Plants, animals and other organisms that maintain gas exchange with the atmosphere assimilate 14 C and during life contain it in approximately the same proportion as the earth's atmosphere. But when the organism dies, its exchange with the atmosphere stops, 14 C is no longer absorbed by the tissues, and its content begins to slowly decrease as a result of radioactive decay. If we measure the ratio of 14 C and 12 C in the sample, then we can determine the age of the sample, more precisely, the time elapsed since its death. The fewer 14 C atoms left, the older the object.

Of course, the detailed technology of applying the method is not so simple. Theoretically, if the initial content of 14 C is known, the age of the sample can be directly calculated based on the law of radioactive decay. But first you need to make sure that the sample is not contaminated with later carbon. It should also be taken into account that the atmospheric content of 14 C fluctuates, since hard cosmic radiation is not constant, in addition, there are variable sources of carbon (for example, volcanoes, and in modern world- combustion of coal and oil), affecting the relative content of 14 C. To get rid of these inaccuracies, the method is calibrated using wood samples, the age of which is precisely known from their growth rings.

Age determination using this method occurs in three stages. First, the sample is cleaned of random, later impurities. The content of carbon isotopes is then measured and the so-called radiocarbon age is calculated using the decay law. And, finally, by radiocarbon age, using a calibration curve, the calendar date of the sample is determined, which is given in the usual values: years of our era or BC. These details have long been known to specialists; the isotope ratio has been calibrated over the entire historical time scale using confidently dated samples, including historical monuments.

So, based on the above methods and ways of researching works of art, the technologist draws up an expert opinion on the conduct of technological expertise, which reflects the information received about the subject under study. The expert, first of all, must take into account that one of the analytical methods taken separately, used in the course of the technological study of a work of art, cannot provide an answer to the totality of the questions posed. This turns out to be possible only as a result of involving the entire complex of non-destructive and laboratory methods of analysis used in practice.

Conclusion

Cultural property is a special form of materialization of spiritual value, which in the customs sense is defined as a commodity and requires special storage conditions and careful handling during customs operations. Cultural values ​​have a special status among other property due to the presence in them of historical, scientific, artistic or other cultural (non-material) value. The loss of an item that has one of these features should be considered mainly not as material damage to the owner, but as the loss of a particle of the cultural heritage of Russia, as harm to the whole society. Consequently, the main social danger of the illegal movement of cultural property lies in the invaluable and practically irreplaceable loss of the country's cultural heritage, the reserves of which are not infinite.

Thus, the creation of an effective state system for the preservation of the cultural and historical heritage of our country is one of the most important tasks of the law enforcement agencies of Russia. The Federal Customs Service of Russia takes an active part in this work, since it is the customs authorities that directly control the movement of cultural property.

As a result of a comprehensive analysis of the legislative framework carried out in the second chapter of the thesis, a number of problems were identified that arise in the application of legislation governing the export and import of cultural property in practice:

- different interpretation of the concepts of "cultural values" in Russian law;

- a problem that arises when officials of the customs authorities classify an item declared for export as a category of "cultural property" or "cultural items", if the declarant does not submit any permit document;

- insufficient awareness of the population about the procedure for the export of cultural property and cultural items from the territory of the Russian Federation;

- the procedure and time for the special registration of cultural property when imported into the territory of the Russian Federation;

– the need to confirm the ownership of cultural property and provide documents confirming their value when submitting an application to Rosokhrankultura for an examination;

- insufficiently developed infrastructure of the territorial departments of Rosokhrankultura, as a result, the remoteness of some territorial departments of Rosokhrankultura from customs posts;

- the problem of identifying cultural property: that is, the correspondence of the object that is exported and the permit document submitted to the customs authorities for its export;

- provision of invalid, false permits for the right to export cultural property or cultural items from the territory of the Russian Federation.

In order to minimize the above problems, the third chapter proposed ways to solve them, one of which is the creation of an information interdepartmental system to control the movement of cultural property.

The model of the interdepartmental system, developed and presented in the second paragraph of the third chapter, will allow solving a number of problems that arise in practice when moving cultural property by individuals across the customs border of the Russian Federation, the main of which is to increase the efficiency of customs control when moving objects that are the cultural heritage of our country. countries.

List of used literature

1. International Convention "On the Protection of Cultural Property in the Event of Armed Conflict". 1954, The Hague.

2. International Convention "On measures aimed at the prohibition and prevention of illegal import, export, and transfer of ownership of cultural property". 1970, Paris.

3. International Convention "On the Protection of the World Cultural and Natural Heritage". 1972, Paris.

4. UNIDROIT International Convention "On the International Return of Stolen or Illegally Exported Cultural Property", 1995, Rome.

5. Decision of the Customs Union Commission No. 168 dated January 27, 2010 "On ensuring the functioning unified system non-tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation".

6. Decision of the Interstate Council of the EurAsEC (the supreme body of the customs union) at the level of heads of state No. 19 dated November 27, 2009 "On the unified non-tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation".

9. Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ.

10. Law of the Russian Federation No. 4804-1 of April 15, 1993 "On the export and import of cultural property".

11. Decree of the Government of the Russian Federation No. 322 dated April 27, 2001 "On approval of the Regulations on the examination and control of the export of cultural property".

12. Order of the Ministry of Culture of the Russian Federation No. 185 dated March 21, 1995 "On the examination of cultural property declared for export from the Russian Federation".

13. Order of Rosokhrankultura No. 65 dated November 10, 2004 "On the procedure for processing the export and temporary export of cultural property."

14. Order of Rossvyazohrankultura No. 117 dated March 14, 2008 "On the list of cultural property subject to the Law of the Russian Federation dated April 15, 1993 No. 4804-1 "On the export and import of cultural property", and documentation issued for the right to export them from territory of the Russian Federation".

15. Order of the Ministry of Culture of Russia No. 73 dated September 1, 2008 "On the layout of the territorial bodies of the Federal Service for Supervision of Compliance with Legislation in the Field of Cultural Heritage Protection".

16. Letter of the State Customs Committee of Russia No. 14-10/25129 dated September 1, 2000 "On the collection by customs authorities of a special fee for the right to export cultural property from the Russian Federation."

17. Letter of the State Customs Committee of Russia No. 01-06/24071 dated June 19, 2001 "On streamlining the regulatory framework for customs control over the movement of cultural property".

18. Letter of the Ministry of Culture of Russia No. 01-188 / 16-30 dated December 13, 2001 "On sending a list of documents required to obtain a certificate for the right to temporarily export cultural property from the Russian Federation included in the museum, archival and library funds of the Russian Federation" .

19. Letter of the State Customs Committee of Russia No. 05-18/13062 dated April 2, 2002 "On customs clearance and customs control of cultural property".

23. Letter of Rosokhrankultura of Russia No. 01-06-247 dated October 1, 2008 "On territorial bodies of Rosokhrankultura".

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29. Cultural values ​​through the eyes of a customs officer: Textbook / V.I. Dyakov, I.V. Dyakov, N.A. Levdanskaya, S.N. Lyapustin, G.P. Shcherbina; under the general editorship of prof. V.I.Dyakova. - Vladivostok: VF RTA, 2004. - 202p.

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31. Anchutina S.A. The work of the expert commission of the Territorial Administration of the Ministry of Culture of the Russian Federation on the preservation of cultural values ​​in the city of Irkutsk // Preservation of cultural values: materials of the working regional interdepartmental meeting in Irkutsk. - Irkutsk, 2001.

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// Customs policy of Russia on Far East. - Vladivostok, 2002. No. 3. pp. 75 - 85.

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Part 2. Vladivostok, 2003. S. 36 – 45.

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Annex A

Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union: Section XXI "Works of Art, Collectibles and Antiques", Group 97 "Works of Art, Collectibles and Antiques".

TN VED code	Position name		Import duty rate (percentage of customs value in either EUR or USD)
9701	Pictures, drawings and pastels made wholly by hand, other than the drawings of heading 4906 and other finished articles painted or decorated by hand; collages and similar decorative images:
9701 10 000 0	- paintings, drawings and pastels	PCS	0
9701 90 000 0	– others	-	0
9702 00 000 0	Original engravings, prints and lithographs	PCS	0
9703 00 000 0	Original sculptures and figurines from any materials	PCS	0
9704 00 000 0	Postage or state duty stamps, postage stamps canceled, including those of the first day of cancellation, postal stationery (stamped paper) and similar articles, used or unused, with the exception of goods of heading 4907	-	0
9705 00 000 0	Collections and collectibles in zoology, botany, mineralogy, anatomy, history, archaeology, paleontology, ethnography or numismatics	-	0
9706 00 000 0	Antiques over 100 years old	-	0

Annex B

Annex B

Form of Certificate for the export of cultural items from the territory of the Russian Federation.

Annex D

Figure D.1 - Passenger Customs Declaration Form

Samartseva Anastasia Evgenievna, student, Orenburg State University, Orenburg

Filippova Elena Olegovna, Candidate of Pedagogical Sciences, Associate Professor of the Department of Criminal Law, Orenburg State University, Orenburg [email protected] Ru

Legal regulation and customs control of export and import

cultural values ​​of the Russian Federation

Annotation. The article is devoted to the issues of legal regulation and customs control of cultural property. The authors consider the concept of cultural values, the list of items that belong to cultural values. In addition, the activities of customs authorities in the field of preserving cultural values ​​are considered. The issues of criminal liability for the illegal movement of such goods across the customs border are being investigated. The authors also analyze the Russian legislation in the field of cultural property and offer a solution to the problems associated with the legal regulation of cultural property. Key words: cultural property, customs authorities, state, international cooperation.

The implementation of global political and socio-economic transformations in the Russian Federation requires a significant transformation of the organizational and legal foundations of activities aimed at protecting cultural heritage. When a person begins to understand the significance of specific objects, then values ​​​​appear. There are values ​​of material, spiritual life, economics, politics, and there are cultural values. Cultural values ​​represent the creation of the mind, talent and human hands. They are priceless and their monetary value cannot be assessed. In a general sense, cultural values ​​are understood as movable objects of the material world located on the territory of the Russian Federation. There is an explanation for this. For the first time the concept of "cultural value" was considered by the scientist E.A. Baller. He defined this concept as a set of connections, relationships and results of the spiritual production of past historical eras. In the narrow sense of the word, the scientist defined this concept as a set of cultural values ​​inherited from past eras, critically mastered and used in accordance with the specific historical tasks of our time, in accordance with the objective criteria of social progress. Cultural values ​​need special protection, primarily from illegal their export from Russia and their non-return to their homeland. There is an explanation for this. As a legal category, cultural values ​​have a number of features. From the point of view of law, they recognize, in fact, the material values ​​of culture. The 1954 Convention for the Protection of Cultural Property considers cultural property from the perspective of property external expression. Cultural property includes: historical values; works of art and sculpture; icons, engravings, lithographs; old books, documentary monuments; handicrafts; rare musical instruments, videos , photo archives. With each passing day, with the development of Russia's integration into the world economy, the role of the customs service in ensuring compliance with prohibitions and restrictions on the movement of cultural property across the customs border of the Russian Federation is increasing. The customs authorities exercise control over the procedure for moving cultural property across the customs border of the Russian Federation. According to the National Security Strategy of the Russian Federation until 2020, approved by the Decree of the President of the Russian Federation of May 12, 2009, the solution of the tasks of ensuring national security in the field of culture is achieved by recognizing the paramount role of culture for preservation of cultural and moral values, strengthening the spiritual unity of the multinational people of the Russian Federation and the international image of Russia. The UNESCO Convention, adopted in 1970, stipulates that the protection of cultural property should be organized both nationally and internationally, because it requires close cooperation between states. There are many legal acts that protect cultural property. One of them is the federal law 1993 "On the export and import of cultural property." Subject to this law are: historical, archaeological, artistic values ​​and other movable items, as well as copies of historical, artistic, scientific or other cultural significance, as well as those taken under protection by the state as monuments of history and culture. The Constitution of the Russian Federation proclaims that everyone has the right to access cultural property. In addition. On the territory of the Russian Federation, there are other acts regulating the rules for the protection of cultural property: "On the Museum Fund of the Russian Federation and museums in the Russian Federation", "On objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation." The customs authorities of the Russian Federation control the procedure for the movement of cultural property across the customs border. The functions of the customs authorities include the suppression of illegal circulation of cultural property with their movement outside the Russian Federation, including objects of artistic, historical and archaeological heritage of the peoples of Russia and foreign countries. Cultural property, as objects of paramount attention, is on a par with such especially dangerous types of smuggling like smuggling drugs, weapons, radioactive substances. That is why officials of the customs authority must have theoretical knowledge in the field of cultural property. They must know the wording of the concepts of "cultural values", "objects of cultural purpose" to distinguish between them, to apply to specific situations.

The functions of the body of state regulation of the import and export of cultural property are carried out by the State Customs Committee. The area of ​​application of the activities of customs authorities in the field of cultural activities includes: identification, study, protection, restoration and use of historical and cultural monuments;

museum business and collecting; international cultural exchanges; production of materials, equipment and other means necessary for the preservation, creation, distribution and development of cultural property. Goods moved across the customs border must be processed and controlled, regardless of the form in which they are declared: oral or written. The Federal Customs Service establishes a list of goods that are subject to mandatory written declaration when they are moved by individuals for personal use.

Cultural values ​​are subject to mandatory declaration in writing along with narcotic drugs, nuclear materials, jewelry. The need for a written declaration of such goods is primarily due to the fact that they fall into the lists of goods restricted for import and export established by the Government of the Russian Federation. That is why permits issued by special authorities are needed to move them. valuables are carried out under the strictest customs control. The control carried out by the Federal Customs Service takes place on the basis of the conclusion of the state examination. The types of cultural property are listed in the Order of the Federal Service "On the List of cultural property subject to the Law of the Russian Federation "On the export and import of cultural property." This list refers to cultural valuables included in the Museum, Archival and Library Funds of the Russian Federation, items and collections of historical, scientific, artistic or other cultural significance associated with significant events in the life of peoples, the development of society and the state, with the history of science and technology. The State of the Russian Federation establishes a certain list of goods that are not subject to export from the country.These include: items that are of historical, artistic, scientific or other cultural value; items that are protected by the state regardless of their creation; cultural values ​​created more than 100 years ago, unless otherwise provided by law. If cultural property was illegally exported from the territory of the Russian Federation and illegally imported into its territory, then they are subject to return. For violation of the rules for the import and export of cultural property, criminal liability is provided. For example, for the smuggling of cultural property, for failure to return cultural property to the territory of the Russian Federation and other countries within the prescribed period, as well as for their destruction and damage. After analyzing the above legislation, we believe that there are reasons that prevent the implementation of the import and export of cultural property. These include: 1. Absence of a legal requirement to confirm the ownership of the transported cultural property. This document will significantly facilitate law enforcement activities and cooperation of states in the wake of the fight against theft and illegal circulation of cultural property. 2. Persons moving cultural property are not sufficiently informed about the rules and procedures for such movement does not part out of habit; Torah, Bible, Koran, which are always with a believer who received them as a gift and has no idea of ​​their true value) We see the solution to these problems in the implementation of phased measures. residence of the owner of the object to establish the right of ownership to objects that are cultural value. In this register, it is advisable to indicate the name of the object and its main characteristics by which this object can be easily identified. Secondly, the legal awareness of the population about the legal m regime of cultural property within certain limits should be carried out with the assistance of the Federal Customs Service of Russia. It is quite acceptable to include in the text of the customs declaration paragraphs of cultural values ​​indicating their historical and cultural significance. There are cases when a person, possessing cultural property on legal grounds, falls into the category of a “smuggler”, unaware of the real value and not being informed of the consequences . Such situations should not be acceptable. The issue of criminal liability for non-return of cultural property to the territory of the Russian Federation is closely related to the problems of import and export of cultural property. Art. 190 of the Criminal Code of the Russian Federation establishes liability for non-return of cultural property to the territory of the Russian Federation. Non-return of these items means legal export and leaving these items on the territory of a foreign state after the expiration of the period stipulated by the contract, in the absence of objective circumstances preventing their return. This article does not disclose the concept of “cultural property”, which creates difficulties for law enforcement and customs authorities. It is very difficult to determine the legal fate of the owner of an item if an item allegedly of cultural value is found during the inspection of hand luggage or baggage at the airport. In our opinion , in order to ensure a proper legal regime, it is advisable to supplement this article with a note that would reveal the content of the concept of "cultural values". This note would be seen in the following content: “Note. For this article, cultural values ​​are movable objects that are the cultural heritage of the people and, as such, are of cultural and historical interest. The preservation of the country's cultural heritage directly depends on the quality of the work of the customs authorities. The task of automating work to speed up customs clearance operations is a priority for the development of the customs service. Unfortunately, the informatization of the customs authorities, which began in the 1990s, has affected far from all areas of activity. In particular, this concerns the clearance and control of the movement of cultural property across the customs border of the Russian Federation. In general, speaking, the issue of preserving cultural heritage is still relevant. In order to achieve the goal of preserving cultural heritage, the state creates state system protection. Thus, the control over the movement of cultural property across the border is carried out by the customs authorities. In order to solve the problem of illegal movement of cultural property, international cooperation and interaction between the law enforcement systems of various states is needed.

The Federal Customs Service does not interact with the Ministry of Culture

this is a shortcoming in the activities of the customs authorities in suppressing and preventing the illegal movement of cultural property. Now there are no regulations and documents aimed at carrying out activities of the Federal Customs Service and the Ministry of Culture to prevent the illegal movement of cultural property. Due to contradictions and problems in the legislation, it is impossible to ensure the prevention of crimes related to the illegal circulation of cultural property at the proper level. It should be noted that the transportation of cultural property through the territory of the Russian Federation is carried out in the manner determined by the customs legislation and international treaties of the Russian Federation, provided that the owner of the cultural property or a person authorized by him provides the customs authorities performing customs operations with documentary evidence of the import of these cultural property solely for the purpose of transportation. Legal regulation and implementation of customs control of the import and export of cultural property in the Russian Federation, taking into account the proposed changes in this article, will meet the needs of law enforcement activities of the bodies of the Federal Customs Service of Russia, as well as to promote the protection of the rights and legally protected interests of the owners of objects of cultural value.

Links to sources 03/07/2017) (as amended and supplemented, effective from 03/30/2017) 3. Decree of the President of the Russian Federation of May 12, 2009 N 537 "On the National Security Strategy of the Russian Federation until 2020" 4. Baklakov P .BUT. Prohibitions and restrictions of foreign trade activities: textbook / P. A. Baklakov.

Rostov-on-Don: Yurait, 2006, 300 pp. 5. Vershkov V.V. Criminal liability for non-return to the territory of the Russian Federation of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries: textbook / V.V. Vershkov. Moscow: Yurait, 2005, 200p.