CBIC Exempts Works of Art and Antiques from Basic Customs Duty
By Author | May 10, 2025
Customs Notification – 2025
Overview
In a significant development, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 29/2025-Customs dated May 9, 2025. As per this notification, the government has exempted certain works of art and antiques from Basic Customs Duty, provided they meet specific conditions.
Scope of the Exemption
This customs duty exemption applies to the following items:
- Statuary and pictures meant for public exhibition in museums or art galleries
- Memorials of public character, including materials used in their construction
- Antiquities that fall under the Antiquities and Art Treasures Act, 1972, and are brought in for display in a museum or gallery
Thus, institutions planning to import such cultural items can benefit from this waiver, as long as they follow the prescribed guidelines.
Conditions for Availing the Duty Exemption
To ensure that the exemption is used appropriately, the CBIC has outlined a set of conditions that must be fulfilled:
1. For Museums and Art Galleries
Firstly, the importing entity must be the owner or purchaser of the artwork or antique.
Secondly, it must submit a written undertaking to the Assistant or Deputy Commissioner of Customs stating that:
- The imported goods will be used only for public exhibition
- These goods will not be sold or traded
- In case of non-compliance, the importer will pay the full customs duty
Additionally, the importer must obtain a certificate from an Authorized Officer under the Ministry of Culture. This certificate must confirm:
- That the importer runs a public-access museum or art gallery
- The institution is housed in a building specifically designated for that purpose
2. For Antiquities
Besides meeting the above conditions, institutions importing antiquities must register them with the Archaeological Survey of India (ASI) within 90 days of the import.
Goods Eligible for Exemption (As Per Official Table)
| S. No. | Description of Goods | Condition No. |
|---|---|---|
| 1 | Works of art (e.g., statuary, pictures) for museum or gallery display | 1 |
| 2 | Memorials of public character intended for public places | 1 |
| 3 | Antiquities under the Antiquities and Art Treasures Act, 1972 | 1 and 2 |
Conclusion
To sum up, this notification supports cultural preservation and accessibility by removing financial barriers for importing valuable artworks and antiquities. Public institutions can now acquire such items without paying Basic Customs Duty, as long as they comply with the conditions laid out in the notification.
By promoting exhibitions and safeguarding heritage, this policy represents a step forward in India’s commitment to cultural development.
