The document establishes the legal framework for the protection and utilization of cultural goods in Serbia. It defines cultural goods as objects and creations of material and spiritual culture of general interest, which enjoy special protection under this law. These goods are categorized based on their physical, artistic, cultural, and historical properties into movable and immovable cultural goods, and further classified based on their significance into cultural goods, cultural goods of great importance, and cultural goods of exceptional importance. The law outlines the processes for identifying, protecting, and managing these cultural assets, emphasizing the importance of preserving Serbia’s cultural heritage for future generations.