Russia, by law, now recognises contemporary art as art. Previously, valuable works of art created fewer than 50 years ago were officially treated as “luxury goods” and subject to 30% import dues. This changed on 29 January with the passing of a new law that is part of a radical revision of Russian art import-export regulations aimed at opening up the Russian art scene to the world.

https://www.theartnewspaper.com/news/new-russian-law-recognises-contemporary-art-at-last?mc_cid=02bb0226da&mc_eid=a7a90f7959