Govt Waives Customs Duty on Art and Antiquities for Public Exhibition

Notification No. 29/2025, Dated 09-05-2025

The Government of India has issued a notification granting full exemption from customs duty on the import of specified cultural and heritage items. This move is aimed at encouraging public access to works of art, antiques, and memorials through exhibitions in museums and art galleries.

1. Scope of Exemption Under the Notification

The exemption applies to the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, for the following categories of goods –

• Works of Art for Public Exhibition
  1. Includes paintings, statuary, and similar artistic pieces
  2. Must be intended for public display in a museum or art gallery

• Public Memorials and Construction Materials

1. 1. Includes memorials of a public character that are intended to be erected in a public place
   2. Covers both finished memorials and materials used in their construction, whether worked or unworked

• Antiques and Antiquities

1. 1. Items falling under the definition of ‘antiquity’ as per the Antiquities and Art Treasures Act, 1972
   2. Must be imported specifically for public exhibition in a museum or art gallery

2. Conditions for Availing Exemption

The exemption is not unconditional. It is subject to the following key requirements –

• The importing entity must operate a museum or art gallery
• The imported items must be used exclusively for public exhibition
• The importing entity must not sell, trade, or commercially exploit the goods
• Compliance with all other procedural and documentation requirements under customs law is mandatory

3. Objective and Impact

This exemption is aimed at –

• Promoting cultural preservation and public appreciation of art, history, and heritage
• Facilitating the import of rare and valuable items for educational and artistic purposes
• Supporting museums and public institutions in curating non-commercial, publicly accessible exhibitions