Exemption for outstandingly valuable and important pre-1918 items Section 2: Pre-1918 items of outstanding artistic etc value and importance
This Section provides for an exemption from the prohibition for ivory items of outstanding artistic, cultural or historic value which are assessed as the rarest and/or most important items of their type. Subsection (1) permits an item made of or containing ivory to be subject to dealing if a certificate is issued for this item under this exemption, this is hereby referred to as an ‘exemption certificate’. The exemption of ivory items is also subject to section 4(7), whereby dealing cannot take place if the exemption certificate had been issued to a different individual or organisation (e.g. the previous owner) unless the current dealer has satisfied both of the conditions under section 4(7). An exemption certificate is issued by the Secretary of State, in accordance with the certification process provided for in sections 3 and 4. Dealing may only be undertaken if the exemption certificate has been issued, remains valid and has not been revoked. To note, exemption certificates are only applicable to this exemption, not to other exemptions in the Act, which are subject to a registration process.
	Subsection (2) sets out the conditions for the outstanding artistic etc. value and importance exemption. All conditions must be satisfied in order for an exemption certificate to be issued. These conditions are:
The item must be pre-1918, as defined in section 38(2) and (3).
The item is of outstandingly high artistic, cultural or historical value, which will be assessed in the certification process provided for in sections 3 and 4.
	Subsection (3) supplements subsection (2) and ensures that an item’s rarity, its importance relative to other examples of its type and any other matter specified in regulations will be taken into account when considering if the condition set out in subsection (2)(b) is satisfied for that item. All of these factors must be considered when assessing an item. Subsection (3)(c) confers a power on the appropriate national authority1 to specify in regulations additional matters that should be considered when assessing an item under this exemption.
	Subsection (5) confers a power on the appropriate national authority, through regulations, to prescribe and keep updated the names of institutions which will provide advice to the Secretary of State on whether ivory items meet the criteria for this exemption. These "prescribed institutions" will hold specialist expertise in ivory items, and this expertise will cover a range of disciplines or periods, for example oriental art, medieval art, renaissance art or in scientific, musical and nautical instruments. Subsection (6) ensures that consent from those individuals responsible for the institution is required prior to it being prescribed in the regulations.
An illustrative example of the type of item that may be considered exempt under the rarest and most important items category. Assessments will be subject to the detailed criteria set out in any statutory guidance, to be issued in due course.
Artist/maker unknown, The Crucified Christ c 1275-1300 (made), Origin England or France, materials Elephant ivory. "This is an ivory figure of the Crucified Christ, made in France (Paris) or England, in ca. 1275-1300. This in one of the finest surviving ivory carvings of the crucified Christ from the Gothic era, despite its fragmentary state…The figure is from a large altar cross or retable, it is a rare example of a Gothic ivory crucifix figure."
© Victoria and Albert Museum, London