Verified as of 10 October 2026. This guide provides general information and does not replace professional customs, heritage, tax or conservation advice. If you spot an error, write to me.
Moving a work presents two distinct challenges: protecting it physically and complying with the regulations applicable to its departure, entry and eventual return. The procedure depends on the destination, age, value, heritage protection status and whether the work is being sold, lent or travelling temporarily.
Before booking transport
Gather:
- technical data sheet and inventory number;
- current photographs of the front, back and details;
- dated and signed condition report;
- declared value and supporting documentation;
- details of the sender, recipient and carrier;
- dates, route and purpose of the movement;
- invoice, sales contract or loan agreement, as appropriate;
- heritage permits and customs documents where applicable.
Confirm in writing who is packing, who is transporting, who is handling customs and who is liable during each leg of the journey.
Within Spain
Ordinary transport within Spanish territory is not an export. However, assets declared as being of cultural interest, inventoried or subject to regional regulations may have notification, authorisation or custody obligations. Check their status before moving them.
For any valuable work, arrange adequate coverage for the journey and compare the condition before collection and upon delivery. Consult the guide on how to insure a work of art.
To another European Union country
Although import and export controls typical of a third country do not apply within the customs union, departure from Spain may be subject to the Spanish cultural heritage protection regime.
As a general rule, items over one hundred years old and those included in the General Inventory require Spanish authorisation, among other cases. Assets of Cultural Interest, those declared non-exportable and public assets may only obtain a temporary export, where applicable.
The tax consequences of an intra-Community sale depend on the transaction and the buyer. Do not infer them from the transport: confirm the VAT treatment with an adviser before invoicing.
Outside the European Union
Two controls may apply:
- The Spanish heritage export regime, applicable according to the age, protection status and other circumstances of the asset.
- The European export licence, required for the categories in Annex I of Regulation (EC) 116/2009 when the age and value thresholds are both exceeded.
For frequent categories:
| Type of work | Age | Value |
|---|---|---|
| Paintings | More than 50 years | €150,000 or more |
| Watercolours, gouaches and pastels | More than 50 years | €30,000 or more |
| Sculptures | More than 50 years | €50,000 or more |
| Drawings, engravings and photographs | More than 50 years | €15,000 or more |
Assets less than 50 years old do not require a cultural export permit based on their age, regardless of whether the author is living or deceased, unless they are subject to specific protection. To prove the age to customs, a declaration or other documentation may be required.
For works between 50 and 100 years old whose value falls below these thresholds, the information published by the Ministry is not consistent on whether a certificate must be requested or whether proof of age at customs is sufficient. Before shipping, confirm the applicable procedure in writing with the Ministry of Culture or the competent customs office and retain the response.
Implementing Regulation (EU) 2026/1144 establishes a future European electronic authorisation system, but its general application is scheduled from 2 October 2031. It should not be presented as the procedure currently applicable in 2026.
If the export is temporary: ATA carnet
The ATA carnet facilitates the temporary admission of goods into territories participating in the system, for example for trade fairs, exhibitions, displays or professional use. It avoids the need to process and guarantee certain import duties and taxes separately, but it does not replace cultural permits and is not accepted in all countries or for all uses.
The Cámara de España reports a validity of twelve months, standard delivery in 48 hours and a base price of 205 euros, which may vary depending on the number of trips and other services. Since 1 June 2026, carnets issued in Spain are provided in paper and digital format; the specific use depends on the customs offices involved.
Before you arrange it, check:
- that the destination country admits ATA;
- that the temporary purpose is covered;
- what guarantee the Cámara de España requires;
- how physical and digital formats must be validated;
- which customs offices will stamp or register each movement;
- the deadline for re-export and return.
Packaging: the basics
Packaging depends on the material, condition, dimensions and route. As a minimum:
- document the work before packing it;
- ensure the first material in contact with the surface does not adhere, stain or shed particles;
- immobilise the piece without concentrating pressure on fragile areas;
- protect edges, protrusions and loose elements;
- use a rigid crate when the risk justifies it;
- indicate the orientation and handling points without unnecessarily revealing the contents;
- record collection and delivery, with written reservations if you observe damage.
For delicate, high-value pieces or those with unstable materials, entrust the packaging and movement to specialised professionals and consult a conservator.
Final checklist
Before the work leaves, confirm:
- cultural permit or certificate, if applicable;
- customs documentation;
- ATA carnet, if applicable;
- insurance and recognised value;
- condition report;
- adequate packaging;
- carrier details and liability;
- recipient and conditions of receipt;
- documentation for the return.
If you notice damage during collection or delivery, document the condition before intervening and see what to do if a work is damaged.