| Date: |
09-05-2025
|
| Notification No: |
Notification No. 29/2025-Customs
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Tariff
|
| File No: |
[F. No. 190354/72/2024-TRU] |
| Subject: |
Seeks to exempt works of art and antiques from Basic Customs Duty
|
|
Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2025-Customs
New Delhi, the 9th May, 2025
G.S.R…(E).- In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act, 1962
(52 of 1962), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby
exempts goods of the description specified in column (2) of the TABLE below and
falling within the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the
said Act), when imported into India,
from the whole of the duty of customs leviable thereon specified in the said
Schedule, subject to the relevant
conditions specified in the Annexure to this notification, the Condition number
of which is referred to in the
corresponding entry in column (3) of the said TABLE.
TABLE
| S. No. |
Description of goods |
Condition No. |
| (1) |
(2) |
(3) |
| 1 |
Works of art including statuary and pictures intended for public
exhibition in
a museum or art gallery |
1 |
| 2. |
Works of art namely memorials of a public character intended to be
put up in a
public place including, materials used or to be used in their construction,
whether worked or not |
1 |
| 3 |
Antiques and all items under the definition of “antiquity” under
‘The Antiquities and
Art Treasures Act, 1972” that is intended for public exhibition in any museum or
art
gallery |
1 and 2
|
Annexure
| Condition No. |
Condition |
| 1 |
If,-
i. the establishment operating such a museum or an art gallery is itself the
importer being the
purchaser or owner of such works of art or antiques;
ii. the importer submits an undertaking before the Assistant Commissioner of
customs or
the Deputy Commissioner of Customs, as the case may be, that the goods so
imported shall
be used for public exhibition and shall not be sold or traded after importation
and that in case
of failure to comply with this condition, he shall be liable to pay, in respect
of such quantity
of the said goods as is proved to be not being so used for the specified
purposes, an amount
equal to the duty leviable on such quantity but for the exemption under this
notification; and
iii. the importer produces a certificate issued by “Authorized Officer” as per
the Ministry
of Culture’s Gazette Notification dated 28.05.2015 certifying that a. the
importer runs a museum or an art gallery which allows unrestricted access to
public; and
b. the building housing such a museum or gallery is clearly meant for the
operation of
a museum or art gallery. |
| 2 |
Such antiquities are registered with the Archaeological Survey of
India within 90 days from the date
of importation. |
[F. No. 190354/72/2024-TRU]
Dheeraj Sharma
(Under Secretary to the Government of India)
|
|
|