Finance Ministry Waives Customs Duty on Artworks and Antiques Meant for Public Display

The Ministry of Finance in a significant move to promote cultural heritage and facilitate public access to valuable artworks and antiquities, has issued a new customs notification exempting select imported art and historical items from customs duties. The Central Government, through Notification No. 29/2025-Customs dated May 9, 2025, has announced full customs duty exemption for certain categories of goods under the Customs Act, 1962.

Key Highlights of the Notification

As per the official Gazette published on Friday, the exemption applies to:

• Works of Art such as sculptures and paintings imported for public exhibition in museums or art galleries.
• Public Memorials, including materials used in their creation, meant to be displayed in public spaces.
• Antiques, as defined under the Antiquities and Art Treasures Act, 1972, that are intended for public exhibition in museums or galleries.

Conditions for Availing the Exemption

To ensure that the exemption is not misused and benefits genuine cultural initiatives, the government has laid out strict conditions:

1. The importer must be the same entity that operates the museum or art gallery and must be the direct purchaser or owner of the imported item.
2. An undertaking must be submitted to customs authorities, affirming that the goods will be used solely for public display and will not be sold or traded.
3. A certificate must be obtained from an "Authorized Officer" as per the Ministry of Culture's Gazette Notification dated May 28, 2015, confirming:

• The museum or gallery is open to the public without restrictions.
• The building is dedicated exclusively to operating a museum or art gallery.

4. For antiques, registration with the Archaeological Survey of India (ASI) must be completed within 90 days of import.

Cultural Boost

This policy change is expected to encourage Indian museums and art galleries to enrich their collections with international artworks and historical artifacts, thereby enhancing public exposure to global and national heritage. It also reflects the government's ongoing commitment to preserving and promoting India's cultural legacy.

For museums and institutions aiming to import such treasures, strict compliance with the stated conditions is essential to benefit from the duty exemption.

Official copy of the notification has been attached