Intro Paragraph:
Customs duty exemption on art and antiques has been notified by CBIC, offering relief to collectors, museums, and cultural institutions. This move simplifies import compliance and reduces acquisition costs for heritage items, fostering India’s cultural ecosystem.
What’s Been Exempted?
As per Notification No. 26/2025-Customs dated 06.05.2025, the Central Board of Indirect Taxes and Customs (CBIC) has exempted Basic Customs Duty (BCD) on specified works of art, collectors’ pieces, and antiques.
This aligns with India’s policy to promote cultural preservation, ease art imports, and strengthen global exchanges.
Who Benefits?
The exemption primarily benefits:
- Museums and art galleries bringing in foreign collections
- Government institutions and cultural bodies
- Private collectors registered under relevant laws
- Auction houses importing artworks for exhibitions or resale
What Qualifies as Art or Antique?
CBIC refers to Heading 9701, 9702, and 9706 of the Customs Tariff Act:
| Heading | Category | Description |
|---|---|---|
| 9701 | Paintings and Drawings | Original works by hand |
| 9702 | Sculptures | Statues, reliefs, and carvings |
| 9706 | Antiques | Over 100 years old |
✅ Antiques must be certified for age and origin to avail exemption.
Legal Basis and Notification
- Notification: CBIC Notification No. 26/2025-Customs
- Effective Date: 06 May 2025
- Authority: Issued under powers conferred by Section 25 of the Customs Act, 1962
Conditions to Avail Exemption
To claim this customs duty exemption on art and antiques, importers must:
- Produce a certificate of authenticity and age
- Declare intended use (non-commercial or cultural use)
- Get clearance through Designated Customs Ports
- Maintain records for 5 years post-import
Compliance First
“While the exemption eases cost pressure, importers must ensure strict documentation. Any discrepancy can lead to reversal of exemption and penalties.” – Senior Customs Consultant, Efiletax
Why This Matters for Indian Culture
- Reduces import cost for exhibitions and cultural events
- Encourages donations of foreign artworks to Indian museums
- Fosters global partnerships with cultural institutions
Related Reading
- Know GST on Imported Goods – Efiletax Blog
- Official CBIC Notifications Portal
FAQs on Customs Duty Exemption on Art
Q1. Is GST still applicable?
Yes, IGST applies unless separately exempted.
Q2. Can individuals claim the exemption?
Yes, if the artwork qualifies and documentation is proper.
Q3. What if an item is falsely declared as antique?
It may attract fines and denial of exemption.
Final Thoughts
The customs duty exemption on art and antiques is a welcome move that simplifies international art movement into India. But ensure complete compliance from certifications to use declarations to avoid legal trouble.