Customs: The Government of India has granted full customs duty exemption on the import of certain works of art, statuary, pictures, and antiquities when intended for public exhibition in museums or art galleries, or as memorials in public places. (12.05.2025)

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Customs

The Government of India has granted full customs duty exemption on the import of certain works of art, statuary, pictures, and antiquities when intended for public exhibition in museums or art galleries, or as memorials in public places. The exemption applies under Section 25(1) of the Customs Act, 1962 and is subject to specific conditions outlined in the Annexure.

Eligible Goods for Exemption:

  1. Works of art (including statuary and pictures) for public exhibition.
  2. Public memorials and related materials.
  3. Antiquities (as per the Antiquities and Art Treasures Act, 1972) for museum/gallery display.

Conditions for Exemption:

  • Importer must be the museum/art gallery itself.
  • An undertaking must be submitted confirming public exhibition use and non-commercial sale.
  • A certificate from an Authorized Officer (Ministry of Culture) is required, verifying the importer operates a public-access museum/gallery.
  • Antiquities must be registered with the Archaeological Survey of India (ASI) within 90 days of import.

(Notification No. 29/2025-Customs dated 9th May 2025)