Seeks to exempt works of art and antiques from Basic Customs Duty. - 29/2025 - Customs -Tariff

Customs exemption for works of art and antiques - duty waived where imports serve public museum exhibition and satisfy certification and registration conditions.

Imports of specified works of art, public memorials, and antiquities are exempt from Basic Customs Duty and integrated tax provided the importer is the purchaser/owner operating the museum or art gallery, submits an undertaking that the goods will be used for public exhibition and not sold or traded and accepts liability to pay duty if this condition is breached, produces an Authorized Officer certificate confirming unrestricted public access and purpose-built premises, and, for antiquities, registers them with the Archaeological Survey of India within ninety days of importation.