The exportation and importation of works of art and antiques are subject to complex legislation that is regulated by the Cultural Assets Code, (Lgs. Decree n. 42 dated 22 January 2004). This law serves to preserve the historical and artistic assets of Italy by defining cultural assets and subjecting them to protection.
EXPORTING WORKS OF ART FROM ITALY
Every nation has sovereign power when it comes to cultural assets on its own territory, whatever their origins and ownership might be. The Italian government defines Cultural Assets as “the mobile and fixed assets that present artistic, historic, archaeological, ethno-anthropological, archival and bibliographic interest and other things identified by the law as testimony of the value of civilisation”. Objects for which the declaration of “cultural interest” has intervened are also defined as Cultural Assets. These objects are subjected to precise regulation concerning their preservation, the transfer of ownership, and even where they are kept.
The application of the modification of the Cultural Assets Code pursuant to Legislative Decree 124/2017 have increased the age of the work produced by a deceased artist by which it is necessary to request authorisation for exportation to seventy years. In keeping with standard practises of other European countries, a threshold of value for which it is necessary to obtain the certificate of free circulation was also introduced:
- Assets worth less than 13,500 euro → it is necessary to present a self-certification to the Superintendency
- Assets worth more than 13,500 euro → it is necessary to present a request for permanent or temporary release to the Superintendency
To present this request, in both cases, it is necessary to accredited with the Superintendency exports office.
The Superintendency, through the Ministry of Cultural Assets, may issue the certificate of free circulation or temporary circulation if the asset is not of cultural interest.
Articles 66 and 67
TEMPORARY CIRCULATION CERTIFICATE
FREE CIRCULATION CERTIFICATE