The Federal Law provides for relief from value added tax on items of cultural value brought into the territory of the Russian Federation if they are listed as such on the basis of an expert evaluation documented in accordance with the legislation of the Russian Federation on the export and import of cultural property.
The Federal Law also determines the amount of state duty levied for the issue of the evaluation (permit) for the export of cultural property, the issue of the notification confirming that the legislation of the Eurasian Economic Union has not established a regulatory approval system for the export of cultural property, the issue of a passport for a bowed musical instrument or a bow, and the issue of a certificate of an expert on cultural property.