Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
Krasnoyarsk, Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
UDK 336.244 Установление таможенных пошлин. Пошлинные тарифы. Оценка и сбор пошлин
UDK 903.2 Предметы материальной культуры
GRNTI 06.51 Мировое хозяйство. Международные экономические отношения
The urgency of carrying out a commodity expert examination to determine the market value of cultural values is due to the increased control of customs and other state bodies over the export of cultural heritage in order to preserve it on the territory of the Russian Federation. So, at present it is possible to legally export cultural values only with the permission of the Ministry of Culture. According to the results of the commodity expert examination of determining the market value, a penalty is established for persons who carry out illegal movement of this category of goods. Depending on the value of cultural property, a criminal or administrative case may be initiated against a person who illegally exported cultural heritage from the territory of the Russian Federation. The article reflects the process of determining the market value of coins as an object of cultural values. The aim of the work was to study the practical aspects of the valuation of ancient coins, taking into account the features that affect the final price of the goods. In the course of the study, the main price-forming factors of ancient coins were analyzed. In the work, a comparative method of determining the market value was used for the valuation of a coin with a face value of 50 kopecks issued in 1896. When assessing the value of the research object, such characteristics affecting its market value as safety, material of manufacture, circulation of the coin, as well as which mintsmeister and mint issued the monetary unit were taken into account. The results of the study showed that the use of the comparative method, taking into account the subjective factors inherent in ancient coins, is objective and reliable for determining the market value of this type of cultural property.
market value, cultural values, antique coins
1. Administrative Code of the Russian Federation Article 16.2. Non-declaration or false declaration of goods. (2023). ConsultantPlus. [Electronic source] URL: https://www.consultant.ru/document/cons_doc_LAW_34661/9bb3917d25392ccbd6a8b265099b3c86333cdac3 / (Date of access: 22.05.2023).
2. Administrative Code of the Russian Federation Article 16.3. Non-compliance with prohibitions and (or) restrictions on the import of goods into the customs territory of the Eurasian Economic Union or into the Russian Federation and (or) export of goods from the customs territory of the Eurasian Economic Union or from the Russian Federation. (2023). ConsultantPlus. [Electronic source] URL: https://www.consultant.ru/document/cons_doc_LAW_34661/7caa4677f9e8336d3c481ad2cc12e2ee3806e9ce / (Date of access: 22.05.2023).
3. The Criminal Code of the Russian Federation Article 226.1. Smuggling of potent, poisonous, toxic, explosive, radioactive substances, radiation sources, nuclear materials, firearms or their main parts, explosive devices, ammunition, other weapons, other military equipment, as well as raw materials, materials, equipment, technologies, scientific and technical information or the results of intellectual activity that can be used when creating weapons or military equipment, as well as strategically important goods and resources or cultural values or especially valuable wild animals and aquatic biological resources. (2023). ConsultantPlus. [Electronic source] URL: https://www.consultant.ru/document/cons_doc_LAW_10699/3116d03105d9f4872d6f5fa6b5c8a1021710f60d / (Date of access: 22.05.2023).
4. The export of cultural values from Russia was stopped by Pskov customs officers. (2023). Federal Customs Service of Russia. [Electronic source] URL: https://sztu.customs.gov.ru/news/document/347127 (Date of access: 21.05.2023).
5. Menshikova, V. K., Bondareva, A. V. (2021). Determination of the market value of goods for customs purposes. Regional consumer goods markets: quality, environmental friendliness, business responsibility. Materials of the III All-Russian Scientific and Practical conference with international participation. Krasnoyarsk, December 10-11, 2020. Krasnoyarsk : Siberian Federal University, 168-172.
6. Structure of examinations and studies carried out by the CEC in the first quarter of 2022. (2023). Federal Customs Service of Russia. [Electronic source] URL: https://cektu.customs.gov.ru/ved/statisticheskaya-i-spravochnaya-inf/struktura-vypolnenyx-rabot-pokvarta/document/334532 (Date of access: 21.05.2023).
7. Structure of examinations and studies carried out by the CEC in the II quarter of 2022. (2023). Federal Customs Service of Russia. [Electronic source] URL: https://cektu.customs.gov.ru/ved/statisticheskaya-i-spravochnaya-inf/struktura-vypolnenyx-rabot-pokvarta/document/350301 (Date of access: 21.05.2023).
8. Structure of examinations and studies carried out by the CEC in the third quarter of 2022. (2023). Federal Customs Service of Russia. [Electronic source] URL: https://cektu.customs.gov.ru/ved/statisticheskaya-i-spravochnaya-inf/struktura-vypolnenyx-rabot-pokvarta/document/361530 (Date of access: 21.05.2023).
9. Structure of examinations and studies carried out by the CEC in the IV quarter of 2022. (2023). Federal Customs Service of Russia. [Electronic source] URL: https://cektu.customs.gov.ru/ved/statisticheskaya-i-spravochnaya-inf/struktura-vypolnenyx-rabot-pokvarta/document/376270 (Date of access: 21.05.2023).
10. Methodology for determining the market value of goods in the production of commodity expertise in the forensic services of the Federal Customs Service of Russia: methodological material on forensic examination of the Ministry of Justice of the Russian Federation. (2023). TKS. [Electronic source] URL: https://www.tks.ru/files/other/metod.pdf (Date of access: 21.05.2023).
11. Price, auction. (2023). Academician. [Electronic source] URL: httpshttps://big_economic_dictionary.academic.ru/17614/%D0%A6%D0%95%D0%9D%D0%90%2C_%D0%90%D0%A3%D0%9A%D0%A6%D0%98%D0%9E%D0%9D%D0%9D%D0%90%D0%AF (Date of access: 18.06.2023).
12. Pushkareva, T. V., Orekhov, D. V. (2019). Socio-cultural functions of coins: value, memory, identity. Man. Culture. Education, 4(34). [Electronic source] URL: https://cyberleninka.ru/article/n/sotsialno-kulturnye-funktsii-monet-tsennost-pamyat-identichnost (Date of access: 10.06.2023).
13. Menshova, P. E. (2016). Evaluation of the reliability of protection of banknotes in the form of banknotes and coins of the Bank of Russia from forgery. Economic security of the individual, society, state: Problems and ways of ensuring: Materials of the annual All-Russian Scientific and practical conference, St. Petersburg, April 21, 2016. St. Petersburg : St. Petersburg University of the Ministry of Internal Affairs of the Russian Federation, Vol. 2, 160-165.
14. Mamai, V. I., Mamai, K. V., Tkacheva, M. A. (2016). Methodology of numismatic examinations. Rostov-on-Don : Mini Type, 72.
15. What is the condition of the coin (EF, VF, UNC) and how to store the products so as not to lose quality? (2023). Numismatist Club. [Electronic source] URL: https://www.numizmatik.ru/biblio/chto-takoe-sostoyanie-monety-ef-vf-unc-i-kak-khranit-izdeliya-chtoby-ne-poteryat-kachestvo_n634.html (Date of access: 12.06.2023).
16. Safety of coins. (2023). Antiques. [Electronic source] URL: https://www.antiqario.ru/pages/sohrannost_monet/ (Date of access: 12.06.2023).
17. Table of safety of coins (international system for assessing the safety of coins). (2023). Auction House "RARE COINS". [Electronic source] URL: https://rarecoins.ru/spravochnaya-informaciya/tablicza-soxrannosti-monet.html (Date of access: 12.06.2023).
18. Certification (licensing) of coins. (2023). National Numismatic Register. [Electronic source] URL: https://nreestr.ru/o-kompanii/uslugi/sertifikatsiya-slabirovanie-monet (Date of access: 12.06.2023).
19. Coin marriages - a find for numismatists. (2023). GROSHI. [Electronic source] URL: https://mgroshi.by/news/news-28 (Date of access: 12.06.2023).
20. Coin marriage: main types and details. (2023). Numismatist Club. [Electronic source] URL: https://www.numizmatik.ru/biblio/monetnyy-brak-osnovnye-vidy-i-detali_n629.html (Date of access: 12.06.2023).
21. Chudinov, O. O., Zolotukhin, K. S. (2019). Some aspects of assessing the authenticity of numismatic materials. Bulletin of the Siberian Law Institute of the Ministry of Internal Affairs of Russia, 3(36). [Electronic source] URL: https://cyberleninka.ru/article/n/nekotorye-aspekty-otsenki-podlinnosti-numizmaticheskih-ma terialov (Date of access: 18.06.2023).
22. Mikhlin, A. V., Komolov, A. A. Pricing and evaluation of cultural values. Self-regulating organization Association of appraisers "Community of evaluation professionals". [Electronic resource] URL: https://cpa-russia.org/news/505/ (Date of access: 18.06.2023).
23. Galyautdinov, Ya. R. (2022). On foreign coinage of the reign of Nicholas II. E-Scio, 5(68). [Electronic source] URL: https://cyberleninka.ru/article/n/ob-inostrannoy-chekanke-monet-perioda-pravleniya-nikolaya-ii (Date of access: 18.06.2023).
24. 50 kopecks 1896. Minting of Paris and St. Petersburg. (2023). Monetnik.ru. [Electronic source] URL: https://www.monetnik.ru/obuchenie/numizmatika/50-kopeek-1896/ (Date of access: 18.06.2023).
25. 50 kopecks in 1896 (AG). Description and cost. (2023). Money of Russia. [Electronic source] URL: https://www.russian-money.ru/coins/imperiya/nikolai-2/50-kopeek-1896--1432 (Date of access: 18.06.2023).
26. 50 kopecks in 1896 (a star on the edge). Description and cost. (2023). Money of Russia. [Electronic source] URL: https://www.russian-money.ru/coins/imperiya/nikolai-2/50-kopeek-1896--6121 (Date of access: 19.06.2023).
27. Cherkashina, T. A., Khaustova, T. V. (2020). Development of methods of economic assessment of cultural values as an instrument of national security of Russia. Proceedings of the Southwestern State University. Series: Economics. Sociology. Management, 3, 164-178.
28. Glushchenko, M. E. (2020). Statistics. Omsk : OmSTU, 143.
