Govt Seeks to Exempt Works of Art & Antiques from Basic Customs Duty.

The Central Government, exercising its powers under Section 25(1) of the Customs Act, 1962, has issued a notification granting full exemption from Basic Customs Duty on specific categories of works of art and antiques. This exemption is aimed at promoting public access to cultural, historical, and artistic treasures through exhibitions in museums and public spaces.

This move is aligned with the government’s broader objective to support cultural heritage, artistic awareness, and preservation through public institutions.

✅ Key Highlights of the Notification

The exemption applies only when the goods are intended for public exhibition in a museum, art gallery, or public place, and are subject to specific conditions laid out in the annexure of the notification.

Table:

 📌 Applicable Conditions

• Condition 1: The goods must be imported for public exhibition and must be certified as such by the relevant museum, art gallery, or public authority.
• Condition 2: Applies specifically to antiques; proper documentation under The Antiquities and Art Treasures Act, 1972 must be furnished to prove authenticity and purpose of import.

 Impact and Implications

This exemption will:

• Encourage museums and galleries to enrich their collections through international acquisitions
• Promote the cultural sector by easing import costs
• Support construction of public memorials and exhibitions with historical and artistic significance

It is important for institutions and importers to comply with the stated conditions and maintain necessary documentation to avail the exemption.

📌 Read More in Annexure

 Notification Reference: Customs
 Notification No. 29/2025-Customs
 09/05/2025