Legal Analysis and Significance of Notification No. 29/2025-Customs Dated 9th May 2025. (Seeks to exempt works of art and antiques from Basic Customs Duty).

I. Introduction

Notification No. 29/2025-Customs, issued by the Ministry of Finance, Government of India, in exercise of powers under sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), grants a customs duty exemption on specific categories of imported goods classified under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). This notification reflects the Central Government’s recognition of the public interest in facilitating the import of cultural and historical artefacts for public exhibition and heritage preservation.

II. Statutory Framework

Section 25(1) of the Customs Act, 1962 empowers the Central Government to issue notifications, subject to such conditions as it deems fit, to exempt either absolutely or subject to conditions, goods of any specified description from the whole or any part of the customs duties leviable under the Customs Tariff Act, 1975. Notification No. 29/2025-Customs is issued pursuant to this statutory power.

III. Scope of the Notification

The exemption under this notification applies to the following categories of goods:

1. Works of Art (including statuary and pictures) intended for public exhibition in a museum or art gallery.
2. Memorial Works of Art of a public character to be installed in a public place, including materials intended for such use.
3. Antiquities and Items under the Definition of “Antiquity” under the Antiquities and Art Treasures Act, 1972, intended for public exhibition in museums or galleries.

IV. Conditions for Availment of Exemption

The exemption from customs duty is subject to strict compliance with conditions specified in the Annexure to the notification. These are enumerated as follows:

Condition 1:

This applies uniformly to all three categories of goods and includes:

• Importer Eligibility: The museum or art gallery must be the importer and the purchaser or owner of the item.
• Undertaking: An undertaking must be submitted before the Assistant Commissioner or Deputy Commissioner of Customs, affirming that:
  • The goods shall be used solely for public exhibition.
  • The goods shall not be sold or traded post-importation.
  • Any violation shall result in payment of customs duty on the misused quantity.
• Certification Requirement: A certificate must be obtained from an “Authorized Officer” under the Gazette Notification of the Ministry of Culture dated 28.05.2015. This certificate must confirm:
  • The museum or gallery provides unrestricted public access.
  • The premises are purpose-built for such cultural activities.

Condition 2:

This applies only to antiques and items under the definition of “antiquity” and mandates:

• Registration: Such antiquities must be registered with the Archaeological Survey of India (ASI) within 90 days of importation.

V. Legal and Cultural Significance

This notification serves multiple key public objectives:

1. Promotion of Cultural Exchange: By eliminating customs duties on bona fide imports of cultural and historical value, the Government encourages museums and galleries to enrich their collections and engage in international cultural exchange.
2. Preservation and Accessibility: The conditions attached ensure that such goods are preserved in proper institutions and are made accessible to the public, fulfilling educational and heritage goals.
3. Protection against Commercial Exploitation: The explicit bar on sale or trade post-importation safeguards against commercial misuse of the exemption, reinforcing the non-commercial intent behind the policy.
4. Institutional Accountability: The certification and registration requirements introduce regulatory oversight, ensuring that only genuine public institutions benefit from the exemption and that the antiquities are tracked post-importation.

VI. Compliance and Enforcement Considerations

While the notification is a facilitative measure, compliance with its conditions is critical. Failure to adhere to any stipulation—such as misuse of imported items or non-registration with the ASI—will result in withdrawal of exemption and retrospective imposition of customs duty. Customs authorities retain full discretion to enforce these provisions rigorously.

VII. Conclusion

Notification No. 29/2025-Customs represents a calibrated legal instrument that balances cultural facilitation with regulatory vigilance. It underscores the Government’s commitment to preserving and showcasing India's and the world’s cultural patrimony through public institutions. Legal practitioners, customs officers, and institutions in the cultural sector must be thoroughly acquainted with the notification's provisions to ensure lawful compliance and realization of its intended benefits.