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The "item in question" that Adam's father's letter leads him to acquire from a safe deposit box in Switzerland is a precious Russian Orthodox icon made long ago for the Russian czars which by misadventure came into the possession of Hermann Göring sometime in the 1930s.
He decided to stay away from Spain when he found out that militiamen of the Popular Front government had illegally entered his home, stolen his belongings and plundered his safe-deposit box in the Madrid Crédit Lyonnais bank, taking the manuscript of his memoirs.
The documents required to claim Stevens' assets and assume his identity are in a safe deposit box in a Portland bank; the key to the box is hidden under a black volcanic rock along a rock wall lining a hay field in the small town of Buxton, not far from Shawshank.