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To gain the right to export cultural values
The procedure of special customs duties imposed in order to gain the right to export cultural values 
- The duty is paid by physical and juridical persons provided that they had obtained the licence to export cultural values.
- The basis of the calculation of the quantity of the duty is provided by the real market price of the cultural value, which is stated by the person who is applying for its export. In case when the State institution that gives the licence to export cultural values estimates a different value of the commodity, the higher value is taken as a basis of the calculation.
- The duty is calculated by taking into account the total value of all cultural commodities that are exported simultaneously by the same person.
9According to the Article 48 of the Law of Russian Federation “On export and import of cultural goods”, 15 April 1993, N 4804-1