The Finance Ministry has announced a complete customs duty exemption on select categories of artworks and antiquities imported for public exhibition purposes.
It means that Zero customs duty on works of art including paintings and statues imported for public exhibitions in museums or art galleries.
Exemption extended to memorials and public sculptures, including materials used in their construction.
Antiques and antiquities, as defined under the Antiquities and Art Treasures Act, 1972, are also covered if intended for public display.
Conditions for Eligibility To Avail Customs Duty Exemption
- Importer must be a museum or art gallery operator and the legal owner or purchaser of the artwork.
- The importer must submit an undertaking ensuring:
- The artwork will be used exclusively for public exhibition.
- No resale or commercial trade of the imported item.
- A certificate from an Authorized Officer of the Ministry of Culture must confirm that:
- The institution offers unrestricted public access.
- The premises are purpose-built for a museum or gallery.
- Antiquities must be registered with the Archaeological Survey of India within 90 days of import.
Notification Details
Notification No. 29/2025-Customs
Date: 9th May, 2025
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
