If you own an antique painting, a piece of vintage furniture, a sculpture, an art object, or an inherited collection, you may sooner or later find yourself faced with a very specific question: can I take or sell this work abroad?
This issue concerns all art objects. Even a private individual inheriting a 19th-century painting, an antiques dealer selling to a foreign client, or a collector intending to entrust a work to an international auction house must be aware of the rules governing the circulation of cultural goods.
In 2026, the issue became particularly relevant as the Ministry of Culture introduced, through the SUE system, the form called DVAL 50MILA, i.e. the declaration for the exit of art objects made more than seventy years ago and with a value of less than 50,000 euros.
This is an important innovation because it expands the scope of goods that can be accompanied by a declaration of value, without necessarily requiring a Certificate of Free Movement. However, this simplification should not be interpreted as absolute freedom: the age, value, nature of the goods, and documentation remain crucial.
What is DVAL?
The DVAL, or Declaration of Value, is a declaration procedure used for the exit of certain categories of movable cultural assets from the national territory.
In the case of art objects, the new regulation concerns the following goods:
- performed for more than seventy years;
- of value less than 50,000 euros;
- not subject to a declaration of cultural interest;
- not belonging to excluded categories or subject to particular rules.
In practical terms, the DVAL serves to declare that the asset falls within a certain economic and chronological threshold. It is therefore a tool that can facilitate the international circulation of many medium-value works of art and antiques.
However, one essential aspect must not be underestimated: the declaration presupposes that the indicated value is correct, documentable, and sustainable.
What changes from 2026
The main new feature is the introduction of the DVAL 50MILA form for art objects made more than seventy years ago and valued at less than €50,000.
The Ministry of Culture has announced that, starting May 4, 2026, the “Declaration for the Exit of Art Objects Made More Than Seventy Years Old and Valued Less Than €50,000.00” form, known as DVAL 50MILA, will be available.
This is a significant change because the economic threshold plays a central role in distinguishing between assets that can be managed with a declaration and assets that require a more complex procedure.
When can the DVAL 50MILA be used?
The DVAL 50MILA can be taken into consideration when the work or object simultaneously presents three main conditions.
- The property must be more than seventy years old
The first condition concerns the age of the asset. The DVAL 50,000 applies to works of art created more than seventy years ago.
This means that the dating of the work must be reasonably supported. For a painting, for example, a generic indication of “ancient” or “nineteenth-century” is not enough: it is necessary to evaluate the support, technique, materials, frame, any inscriptions, labels, restorations, and stylistic comparisons.
- The value must be less than 50,000 euros
The second condition concerns the economic value. The asset must be worth less than €50,000.
This point is particularly delicate. The threshold should not be considered an indicative or approximate value, but rather a carefully considered limit. An excessively low assessment, not based on objective criteria, could expose the declarant to disputes.
For this reason, before submitting a DVAL, it is advisable to have an estimate consistent with the market, with the state of conservation of the work and with any comparable auction results.
- The asset must not fall into any excluded categories
Not all assets can be managed with the same procedure. Some categories, by their nature, require specific precautions.
It is therefore necessary to distinguish between art objects, book assets, archival assets, archaeological finds, manuscripts, incunabula and other assets that may be subject to different rules.
Furthermore, starting in 2026, the ministerial system will more clearly distinguish the procedures of the Export Offices responsible for antiquities and art objects from those relating to archival and bibliographic assets.
When is the Certificate of Free Movement still required?
The new DVAL does not eliminate the Free Movement Certificate.
For works or objects older than seventy years and valued at more than €50,000, permanent export from Italy still requires a Certificate of Free Movement. This is a more complex procedure because it requires an assessment by the competent Export Office. This assessment determines whether the item can be exported from Italy or whether it has cultural interest that requires further assessment.
Because the estimate is the decisive point
The new threshold makes the correct determination of the value even more important.
To determine whether a work qualifies for the DVAL 50 MILA or requires a Certificate of Free Circulation, a reliable value must first be established. This cannot be based solely on impressions, family memories, old attributions, or prices displayed online.
A correct estimate must take into account several factors:
- author or attribution scope;
- time of execution;
- quality of the work;
- state of conservation;
- presence of restorations or repainting;
- provenance;
- available documentation;
- rarity of the subject;
- format and technique;
- comparable market results;
- real marketability of the work.
In the case of paintings, sculptures, and antiques, the difference between an item of modest value and one of significant interest may depend on technical details that are not immediately recognizable.
The risk of an incorrect declaration
The DVAL is a declaration. This means that whoever submits it assumes responsibility for the information provided.
The issue isn’t just about economic value. The dating, description, attribution, nature of the asset, and photographic documentation must also be consistent.
An inaccurate declaration can lead to delays, requests for additional information, or disputes. In more sensitive cases, an unjustified understatement may be interpreted as an attempt to circumvent a more rigorous procedure.
For this reason, the DVAL should not be considered a simple administrative formality, but the result of a preliminary check.
Which goods may be affected by the new threshold
The new threshold may apply to many assets held in private collections, family heirlooms, and collections.
Ancient and 19th century paintings
An ancient or 19th-century painting can be included in the DVAL if the value is lower than the expected threshold and if no elements emerge that require a different procedure.
However, especially for paintings, appraisals must be particularly cautious. A signature, a traditional attribution, or an old label can significantly alter the work’s market value.
Antique furniture and furnishings
Furniture, furnishings and decorative art objects may also be affected by the new regulation.
In these cases, it is necessary to evaluate not only the age, but also the quality of execution, integrity, provenance, any restorations, replacements of parts, and the real desirability on the international market.
Sculptures, bronzes and collectibles
Sculptures, bronzes, ceramics, silver, collectibles, and artistic artifacts may present specific dating and valuation difficulties.
The presence of later castings, replicas, copies, restorations, marks, punches or signatures requires careful examination before making any declaration.
Inherited assets: why you should be careful before selling abroad
Many practical cases involve assets received through inheritance.
Heirs often find themselves managing paintings, furniture, or collections whose exact value, age, and provenance they don’t know. In these situations, the risk is twofold: undervaluing an important asset or attributing to an object a value the market doesn’t recognize.
Before selling abroad, entrusting a work to an international auction house, or transferring a collection outside of Italy, it is therefore advisable to organize the documentation and proceed with a professional inspection.
An appraisal can help establish:
- if the property is actually more than seventy years old;
- what is the most prudent market value;
- whether there are elements of particular historical or artistic interest;
- which procedure is most suitable;
- whether the available documentation is sufficient.
What documentation to prepare
Before starting an export procedure or a DVAL it is advisable to prepare clear documentation.
The most useful elements are:
- general photographs of the work;
- photographs of the back, bottom or structural parts;
- details of signatures, inscriptions, cartouches, labels, stamps or punches;
- measures;
- description of the technique and materials;
- indication of the state of conservation;
- documents of provenance;
- any invoices, inventories, catalogues or auction transfers;
- previous appraisals or evaluations.
The quality of photographic documentation is particularly important. An insufficient image can make it more difficult to correctly identify the asset and slow down the processing of the application.
DVAL, international market and auction houses
La possibilità di utilizzare la DVAL per beni sotto i 50.000 euro può incidere anche sulle strategie di vendita.
For many mid-range works, easier circulation can foster relationships with foreign clients, foreign galleries, or international auction houses. However, this simplified process does not replace the need to properly present the work.
On the international market, an asset accompanied by a precise description, adequate photographs, a coherent estimate, and organized documentation is more credible and easier to market.
The appraisal, therefore, not only serves to respect an administrative threshold, but also to build a more solid presentation of the work.
The DVAL does not replace the expert opinion
One of the most common mistakes is to think that DVAL is sufficient to define the value and identity of an asset.
In reality, the DVAL is a procedural tool. The appraisal, on the other hand, is the technical tool that allows for a reasoned assessment.
The difference is not insignificant: the declaration indicates a value; the appraisal explains why that value is sustainable.
For a painting, for example, an appraisal can clarify whether it is an autograph work, a copy, a derivation, a school or a specific work. For a piece of furniture, it can distinguish between period execution, assembly, supplementary restoration, or later reproduction. For an art object, it can identify materials, techniques, era, and historical-artistic coherence.
Conclusion: Before exporting a work, you need to know it
The new DVAL 50_MILA represents a significant simplification for many art objects created more than seventy years ago and valued at less than 50,000 euros.
This innovation may facilitate the circulation of paintings, furniture, sculptures and antiques of medium value, but it does not eliminate the need for a serious and documented examination.
Before declaring the value of an asset, selling it abroad, or initiating a process to leave the country, it is essential to know precisely what you own.
A professional appraisal allows us to evaluate the work, document its characteristics, estimate its value and identify the most appropriate procedure.
In the art market, administrative simplification is useful only when combined with competence, prudence, and correct documentation.
Contact me for a preliminary consultation or for a professional valuation before exporting works of art and antiques.
