Ruling no. 51/2026 and cultural heritage "below the threshold": what really changes

Ruling no. 51/2026 of the Constitutional Court addresses a crucial issue in the Cultural Heritage Code (Legislative Decree 42/2004): the entry certification of works of art arriving temporarily in Italy and the different regime for works "under the threshold" (value less than €13,500) and more recent ones.

At the heart of this is Article 72 of the Code, which until now allowed entry certification only for the goods listed in Article 65, paragraph 3, that is, among others, works by deceased artists, created more than 70 years ago and valued at more than €13,500.

1. The heart of the decision: entry certification for all goods in transit

The Court clarifies the function of Article 72:

The entry certificate facilitates subsequent re-exportation with a "discharge" procedure based solely on verifying the identity of the item and creates a "shield" with respect to Italian legislation on the protection of cultural heritage, in derogation of the principle of territoriality, by applying the law of the country of origin during the stay in Italy.

Hence the conclusion: it is not reasonable to deny this tool to “below threshold” or recent works , which are precisely those that circulate most on the art market.

For this reason, the Court declares Article 72, paragraph 1, unconstitutional insofar as it does not permit certification of entry, upon request, for works by a deceased artist, created more than 70 years ago, and valued at less than €13,500 (Article 65, paragraph 4, letter b). Consequently, the Court extends the same solution to paintings, sculptures, graphic works, and art objects by a living artist or created within the last 70 years (Article 65, paragraph 4, letter a, in conjunction with Article 11, paragraph 1, letter d).

Practical effect: today the entry certification can be requested:

• for works above the threshold (already provided for by art. 65, paragraph 3);

• for ancient works below the threshold (non-living author, over 70 years old, value less than 13,500 euros);

• for recent works by living authors, regardless of their value.

  
  

2. Forced purchase and the €13,500 threshold: what remains unchanged

The ruling instead confirms the legitimacy of the €13,500 limit for forced purchase pursuant to Article 70, linked only to works subject to a certificate of free circulation (Articles 65, paragraph 3, and 68), excluding works below the threshold for forced purchase power within the export procedure.

This is because forced acquisition is a highly effective measure against property rights, and the State has other comprehensive protection tools at its disposal, such as the declaration of cultural interest (which operates without any value limit) and the expropriation of cultural assets, where the legal requirements are met.

3. The connection with the MiC circular 30/6/2021, point 5: continuity and correction

In reality, the circular of the General Directorate of Archaeology, Fine Arts and Landscape of 30 June 2021, at point 5 , had already addressed the issue of certification pursuant to art. 72 for:

“sub-threshold” assets and those built between the ages of 50 and 70.

The Legislative Office's position was "broad": while acknowledging that Article 72 formally refers to the assets listed in Article 65, paragraph 3, it held that the issuance of entry certification was not precluded even for assets below the threshold or built between 50 and 70 years ago, upon request of the interested party.

The Ministry argued for this interpretation that these assets can still be declared of cultural interest and therefore deserve to be included in the control and traceability system guaranteed by certification.

Connection to the sentence:

The Court confirms the underlying logic of the circular: certification serves to distinguish goods in transit from those permanently present and to guarantee legal certainty and streamlined re-exports, but, unlike the circular (based on an extensive interpretation), the ruling expressly qualifies the exclusion of goods below the threshold and recent works as unconstitutional, transforming a "reasonable but unsafe" interpretative practice into a clear and generalised regulatory constraint , established by the Court.

In essence:

• the circular had "anticipated" the solution on an administrative level, deeming it already possible to issue certification even for goods below the threshold;

• The Constitutional Court is now intervening on the legislative level, eliminating the doubt and ensuring constitutional protection for the practice, textually extending the scope of Article 72 to the excluded categories.

  
  

4. Practical impact: more fluid art market, more coherent protection

For galleries, collectors, auction houses and museums, the main implications are:

• Greater regulatory certainty

The ability to certify the entry of recent and sub-threshold works no longer depends solely on a broad reading of the circular, but on a Court decision that modifies the regulatory framework of Article 72.

• Safer international travel

Works worth less than €13,500 or of recent date, which constitute a very significant share of trade, can now be temporarily imported into Italy with:

simplified re-export guarantee;

• Greater balance between public control and economic freedom

5. In summary: key points to remember

Article 70 on forced purchase remains limited to works over €13,500; this threshold is considered legitimate.

Article 72 on entry certification has been expanded: it now also covers:

• ancient works below the threshold (non-living author, over 70 years old, value < 13,500 euros);

• recent works by living authors, without limits on value.