As Ukraine actively integrates culturally into the global community, there is a growing need to export works of art abroad—to participate in international exhibitions, art projects, and auctions, or for the purpose of collecting.

The issue of legal regulation regarding the export of paintings has become particularly relevant, as each painting has its own legal status. Depending on their artistic, historical, or scientific value, they are classified as cultural property, which entails a different export procedure than for objects that lack such value.

The law establishes clear criteria that determine an item’s status and the procedure for obtaining permits. 

In practice, many owners of works of art are unaware of the current legal requirements, which leads to violations and legal liability.

The purpose of this article is to systematize the current legal framework governing the export of paintings from Ukraine, taking into account the distinction between cultural assets and other works of art. This article is intended to serve as a practical guide for individuals planning to transport works of art across Ukraine’s customs border.

In this article, we will examine the issue using paintings as an example. 

 1. Paintings That Are Not Cultural Assets 

Paintings that are not cultural property are works of visual art that lack historical, artistic, scientific, or other cultural significance that would require their preservation as part of the national heritage. 

This category includes contemporary, mass-produced, commercial, and amateur works that do not meet the criteria established by law for cultural assets. 

It is important to understand that determining whether a painting is not a cultural asset is not a subjective assessment but requires official confirmation. To this end, it is necessary to obtain an expert opinion from an authorized state expert confirming that the specific work does not constitute a cultural asset of national significance. 

Exporting Paintings That Are Not Cultural Assets 

In 2020, cultural experts were removed from the customs service; therefore, to export a painting abroad, you need permission in the form of a state expert opinion confirming that the item is not a cultural asset of national significance.

This opinion is a key document for legal export, as it serves as confirmation for customs authorities. Exporting a painting without this opinion will be considered a violation of the law.

Order No. 400 of the Ministry of Culture and Information Policy of Ukraine, dated July 25, 2023, approved the List of State Institutions, Cultural Institutions, and Other Organizations Authorized to Conduct State Expert Assessments of Cultural Assets. 

The procedure for conducting state expert examinations is defined by the Procedure for Conducting State Expert Examinations of Cultural Property, approved by Resolution No. 1343 of the Cabinet of Ministers of Ukraine dated August 26, 2003. 

If a work of art is exported for sale, a customs declaration must be filed. The estimated value of the painting is also significant: if it does not exceed 1,000 euros, declaration to customs authorities is not required. For works exported for commercial purposes, the value is indicated in the documents, and the corresponding customs duties are paid based on that value.

If an expert’s report determines that the painting a person wishes to export is a cultural asset, it is mandatory to apply to the Ministry of Culture and Information Policy to obtain a Certificate of the Right to Export (Temporary Export) Cultural Property from the Territory of Ukraine. 

 2. Paintings That Are Cultural Assets 

Cultural assets are objects of material and spiritual culture that have artistic, historical, ethnographic, and scientific significance and are subject to preservation, restoration, and protection in accordance with Ukrainian law. 

In particular, these may include: paintings over 50 years old, works by artists of artistic or historical significance, and works of museum, collection, or historical value. 

Generally, paintings created before 1950 may not be exported from Ukraine. However, each case is considered on a case-by-case basis, taking into account a range of factors. For example, an expert will most likely grant permission to export a painting created in the 1920s if it shows no signs of cultural value. At the same time, a painting created in the 1980s may be deemed culturally significant, resulting in the denial of an export permit. A striking example is the paintings by Maria Pryimachenko, which are prohibited from being exported from Ukraine, regardless of when they were created. 

Article 1 of the Law of Ukraine “On the Export, Import, and Return of Cultural Property” defines a comprehensive list of cultural property.

Export of Paintings That Are Cultural Property 

Types of export: 

• Permanent export—involves the irrevocable removal of an item from Ukraine.
• Temporary export—is permitted for participation in exhibitions, restoration projects, scientific research, in connection with theatrical, concert, and other artistic activities, etc.

The basis for export (temporary export) is a Certificate Granting the Right to Export Cultural Property from the Territory of Ukraine. 

The certificate serves as the basis for allowing the cultural property specified therein to be taken outside the customs territory of Ukraine. Pursuant to Article 13 of the Law of Ukraine “On the Export, Import, and Return of Cultural Property,” the export or temporary export of cultural property without a Certificate is prohibited. 

Step-by-Step Procedure for Obtaining the Certificate 

 1. Obtaining a state expert opinion (conducted in accordance with the Procedure for Conducting State Expert Examinations of Cultural Property, approved by Resolution of the Cabinet of Ministers of Ukraine No. 1343 dated August 26, 2003).

Please note the following aspects: 

• a refusal to submit the declared cultural property for state expert examination is considered a refusal by the applicant to export it;

• Based on the results of the state expert examination of cultural property, such items are entered into the State Register of National Cultural Heritage regardless of the consent of the person who submitted the export application. 

2. Submit a written application to the Ministry of Culture and Information Policy (link to the application form) with the following attachments: 

1. a document confirming ownership of the cultural property;

2. the conclusion of the state expert examination.

Prohibition on Export 

Pursuant to Article 14 of the Law of Ukraine “On the Export, Import, and Return of Cultural Property,” the following may not be exported from Ukraine:

• cultural property listed in the State Register of National Cultural Heritage;

• cultural property included in the National Archival Fund (in accordance with the Procedure for State Registration of Documents of the National Archival Fund, approved by Order No. 2045/5 of the Ministry of Justice of Ukraine dated September 27, 2013, state registration of NAF documents must be conducted in paper form. Section 3 of Chapter 1 of the Procedure specifies the institutions responsible for the state registration of NAF documents);

• cultural property included in the Museum Fund of Ukraine. 

Such cultural assets may be temporarily exported only on the basis of a certificate granting the right to temporarily export cultural assets from the territory of Ukraine for the purpose of organizing exhibitions, conducting restoration work, and carrying out scientific research, in connection with theatrical, concert, and other artistic activities, and in other cases provided for by the legislation of Ukraine. 

For the temporary export of cultural property, the following must be submitted with the application: 

1. a copy of the agreement with the receiving party specifying the purpose, guarantees of safe storage, and the return of cultural property within the timeframe stipulated in the agreement, the authenticity of which is certified by an official of the central executive authority responsible for implementing state policy regarding the export, import, and return of cultural property, or notarized;

2. a document confirming insurance coverage for cultural property temporarily exported outside the customs territory of Ukraine, covering all instances of insurance risk, or a document confirming state guarantees of financial coverage for any risk, issued by the country receiving the cultural property;

3. a document confirming ownership of the cultural property;

4. a state expert opinion.

Grounds for Refusal to Issue a Certificate for the Right to Temporary Export 

Pursuant to Article 25 of the Law of Ukraine “On the Export, Import, and Return of Cultural Property,” a certificate for the temporary export of cultural property may not be issued if:

• there are no guarantees to ensure the safe storage and return of the cultural property within the timeframe specified in the agreement;

• the cultural property declared for temporary export is in such a condition that the terms of its storage cannot be altered;

• the cultural property is the subject of a dispute regarding ownership;

• the insured value of the cultural property declared for temporary export does not correspond to its actual value;

• the cultural property declared for temporary export is listed as missing;

• a natural disaster has occurred in the country to which the cultural property is to be temporarily exported; armed conflicts have arisen, a state of emergency has been declared, or other circumstances exist that prevent the secure storage and return of cultural property temporarily exported to that country.

The grounds for refusal are based on the need to ensure their preservation, return, and legal certainty.

Special Cases 

When citizens relocate to another country for permanent residence, they are permitted to export personal awards for which they possess order books or award certificates. Citizens moving to another country for permanent residence may export awards inherited from deceased parents, provided they submit documents confirming their permanent relocation to another country, a death certificate, order books or award certificates, and documents confirming family ties. 

It should be noted that, based on an expert opinion, a decision may be made regarding the need to acquire, for the state’s share of museum, library, and archival collections, the cultural property declared for export, at the price specified by the owner in the application for a certificate of export and confirmed by the expert opinion. In such cases, a payment deferral may be granted for a period of up to three months, during which the state authority must secure the funds to acquire this cultural property.

Liability for the Illegal Movement of Cultural Property Across the Customs Border 

 Pursuant to Article 201 of the Criminal Code of Ukraine, smuggling, that is, the movement across Ukraine’s customs border without customs control or by concealing from customs control cultural property, poisonous, potent, or explosive substances, radioactive materials, weapons, or ammunition (except for smoothbore hunting weapons or ammunition for them), parts of rifled firearms, as well as special technical devices for covertly obtaining information, is punishable by imprisonment for a term of three to seven years.

In summary, it can be concluded that a correct legal assessment of a cultural object and the timely completion of documentation are the key to the lawful export and preservation of cultural heritage. Compliance with the procedure not only guarantees unimpeded passage through customs but also demonstrates respect for the national heritage and prevents legal liability for violations of the law.