CHAPTER V
Unforeseen discoveries and archaeological excavations
ARTICLE 13
Unforeseen discoveries
Any person who discovers sites, constructions, objects or documents likely to be listed cultural assets
shall notify the nearest administrative authority of the discovery.
ARTICLE 14
Archaeological excavations
1. Authorization from the competent authority shall be required in order to conduct archaeological
work or to open caves, caverns or geological formations for the purpose of carrying out anthropological or
paleontological research.
2. Excavation work shall be carried out in compliance with the applicable scientific standards and
international principles.
CHAPTER VI
Import and export of cultural assets
ARTICLE 15
Import and export of cultural assets
1. The Council of Ministers shall regulate the import and export of cultural assets.
2. The export of cultural assets shall be permitted.
3. The export of listed cultural heritage assets shall be prohibited.
4. In exceptional circumstances, the temporary export of listed cultural heritage assets may be
authorized by the Council of Ministers.
ARTICLE 16
Exemption from tax charges
1. The temporary or definitive import or export of cultural assets may be exempt from import and
export duties on the condition that the assets are intended to be used for cultural or scientific purposes or in
some other way in the public interest, within the context of agreements with States or international
organizations or foreign public or private bodies.
2. The exemption referred to in the preceding paragraph shall also be applied to the import of
materials and equipment intended for restoration work on cultural heritage assets.
3. For the purposes of this Article, cultural or scientific benefit and public interest shall be recognized
under terms to be set out in a Regulation.
CHAPTER VII
Trade and the use of cultural heritage assets
ARTICLE 17
Trade
1. The granting of licenses and the conditions under which traders and commercial companies whose
activity centers on cultural assets operate shall be regulated by a State body to be designated by the Council
of Ministers.
2. Without prejudice to other registers imposed by the legislation currently in force, traders and
commercial companies whose activity involves cultural assets shall be entered in a register to be opened at
the offices of the State body responsible for the management of cultural affairs.