𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗦𝘂𝗺𝗺𝗮𝗿𝘆: 𝗕𝗖𝗗 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗼𝗻 𝗜𝗺𝗽𝗼𝗿𝘁𝗲𝗱 𝗪𝗼𝗿𝗸𝘀 𝗼𝗳 𝗔𝗿𝘁 𝗮𝗻𝗱 𝗔𝗻𝘁𝗶𝗾𝘂𝗶𝘁𝗶𝗲𝘀 𝗳𝗼𝗿 𝗣𝘂𝗯𝗹𝗶𝗰 𝗗𝗶𝘀𝗽𝗹𝗮𝘆 𝟭️𝗙𝗮𝗰𝘁𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 : • 9th May 2025: Government of India issued Notification No. 29/2025-Customs. • Purpose: To exempt Basic Customs Duty (BCD) on import of works of art and antiques intended for public exhibition in museums or galleries. [img:WBAVrnwMC]

𝟮️ 𝗜𝘀𝘀𝘂𝗲: Whether works of art, statuary, pictures, and antiquities imported for non-commercial public display in museums or galleries should be subject to Basic Customs Duty. 𝟯️ 𝗧𝗵𝗶𝘀 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗯𝗮𝘀𝗲𝗱 𝘂𝗽𝗼𝗻: • Section 25(1) of the Customs Act, 1962 • Customs Tariff Act, 1975 • The Antiquities and Art Treasures Act, 1972 • Ministry of Culture’s Gazette Notification dated 28.05.2015

𝟰️ 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲’𝘀 𝗘𝘅𝗽𝗲𝗰𝘁𝗲𝗱 𝗣𝗼𝘀𝗶𝘁𝗶𝗼𝗻 (𝗜𝗻𝘁𝗲𝗿𝗽𝗿𝗲𝘁𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻): • Eligible museums or galleries can import artworks/antiques without paying BCD, provided: o Goods are for public exhibition only, o Not intended for sale or trade, o Accompanied by proper certification and registration. 𝟱️ 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁'𝘀 𝗦𝘁𝗮𝗻𝗱 (𝗖𝗼𝗻𝗱𝗶𝘁𝗶𝗼𝗻𝘀 𝗜𝗺𝗽𝗼𝘀𝗲𝗱): • Importer must be the museum/gallery itself. • Must submit an undertaking of non-commercial use and exhibition. • Must produce a certificate from the Ministry of Culture-recognised "Authorized Officer". • For antiquities, registration with Archaeological Survey of India (ASI) within 90 days of import is mandator .

𝟲 𝗞𝗲𝘆 𝗣𝗼𝗶𝗻𝘁𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: • Works of art and antiques for public exhibition exempt from Basic Customs Duty. • Museums/art galleries must be public and certified. • Undertaking and ASI registration are mandatory for the exemption. • No commercial use, resale, or diversion allowed post-import.

𝟳 𝗜𝗺𝗽𝗮𝗰𝘁 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀: This move will boost public access to international art and heritage by reducing import costs for museums and cultural institutions in India. 𝟴 𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆𝘀: • BCD exemption applicable to art/antique imports for public museums and galleries. • Importer must be the actual operating institution (not a third party). • Mandatory certificate from Ministry of Culture + ASI registration (for antiquities). • Violation of conditions results in full duty recovery. • Aimed to support India’s global cultural and exhibition goals.