Customs clearance and taxation of cultural values

Determined that the operations are exempt from VAT on imports into the customs territory of Ukraine cultural values ??of the codes according to the UKT VED 9701 10 00 00, 9701 90 00 00 9702 00 00 00 00 00 9703 00 9704 00 00 00, 9705 00 00 00 9706 00 00 00 made 50 or more years ago. When importing a carry-on baggage, accompanied baggage, unaccompanied baggage shipment in cultural values, customs value not exceeding 200 Є, and weight - 50 kg, the taxes are not withheld. Admission (transfer) in carry-on baggage, accompanied or unaccompanied baggage of cultural values, customs value of which does not exceed 1000 ? (but more than 200 Є), and weight - 100 kg (over 50 kg), kept import duty of 20% of the customs value, while such operations are not VAT exempt. Admission (transfer) in accompanied or unaccompanied baggage, carry-on baggage of cultural values, customs value of which exceeds 1000 Є, and weight - 100 kg, the fee shall be charged at full rates of customs tariff, VAT - none. Letter from the State Customs Service 15.02.1911, № 11/4-10.15/2550-EP.