EXPORT OF WORKS OF ART

The export and import of works of art and antiques are subject to complex legislation which is regulated by the Cultural Heritage Code (Legislative Decree no. 42 of 22 January 2004). This text has the function of preserving the historical and artistic heritage of the Italian nation by defining cultural assets and subjecting them to protection.

Every nation is sovereign over the cultural assets found on its territory, whatever their origin and ownership. The Italian state defines Cultural Property as “movable and immovable things that present artistic, historical, archaeological, ethno-anthropological, archival and bibliographic interest and other things identified by law as evidence of civilizational value”. Objects for which the declaration of “cultural interest” has been made are also defined as Cultural Heritage. These objects are subject to precise regulations regarding their conservation, the transfer of ownership and also the place of custody.

The application of the changes to the Cultural Heritage Code established with Legislative Decree 124/2017 have increased the age of the work produced by an artist who is no longer living to seventy years for which it is necessary to request export authorization. In line with what happens in other European countries, a value threshold has also been introduced for which it is necessary to obtain the free movement certificate:

• Goods with a value of less than 13,500 euros → a self-certification must be presented to the relevant Superintendence.

• Goods with a value exceeding 13,500 euros → it is necessary to submit a request for permanent or temporary exit to the relevant Superintendence.

To submit the application, in both cases, it is necessary to be accredited at the export office of the Superintendence.

The Superintendencies, through the Ministry of Cultural Heritage, can issue the certificate of free circulation or temporary circulation if the asset is not an object of cultural interest.