The Central Board of Indirect Taxes and Customs ( CBIC ) under the Ministry of Finance has issued a notification exempting basic customs duty on the import of specified works of art and antiques into India, however with conditions. It has issued notification no. 29/2025-Customs dated 9th May 2025.
The government, exercising powers under Section 25(1) of the Customs Act, 1962, the Central Government, upon being satisfied that it is necessary in the public interest, has granted full exemption from the customs duty applicable under the First Schedule to the Customs Tariff Act, 1975, on such goods.
Complete practical guide to Drafting Commercial Contracts – CLICK HERE
The exemption applies to goods described in the relevant notification table, subject to fulfillment of the conditions prescribed in the annexure to the notification. Importers must comply with the conditions specified against each item to avail of the duty exemption.
| S. No. | Description of Goods | Condition No. |
| 1 | Works of art including statuary and pictures intended for public exhibition in a museum or art gallery | 1 |
| 2 | Works of art namely memorials of a public character intended to be put up in a public place including, materials used or to be used in their construction, whether worked or not | 2 |
| 3 | Antiques and all items under the definition of “antiquity” under “The Antiquities and Art Treasures Act, 1972” that is intended for public exhibition in any museum or art gallery | 1& 2 |
| Condition No. | Description of Goods |
| 1 | If, i. the establishment operating such a museum or an art gallery is itself the importer being the purchaser or owner of such works of art or antiques; ii. the importer submits an undertaking before the Assistant Commissioner of customs or the Deputy Commissioner of Customs, as the case may be, that the goods so imported shall be used for public exhibition and shall not be sold or traded after importation and that in case of failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to be not being so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification; and iii.the importer produces a certificate issued by “Authorized Officer” as per the Ministry of Culture’s Gazette Notification dated 28.05.2015 certifying that- the importer runs a museum or an art gallery which allows unrestricted access to public; and the building housing such a museum or gallery is clearly meant for the operation of a museum or art gallery. |
| 2 | Such antiquities are registered with the Archaeological Survey of India within 90 days from the date of importation. |
Also read: Madras HC Condones 7-Day Delay in GST Appeal Due to Auditor’s Lapse and Lack of Portal Access
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
