The policy outlined in this document is an exemption granted by the Central Government of India under section 25(1) of the Customs Act (1962) to certain types of goods. These include works of art intended for public exhibition, such as in museums or galleries, and memorials of a public nature, along with items defined by The Antiquities and Art Treasures Act (1972). The exemption applies when these goods are imported into India and is subject to specific conditions.
The conditions require that the establishment importing the goods must operate itself within fields such as museums or art galleries and should not sell or trade the goods post-importation. An undertaking must be provided before customs by the importer, promising compliance with these conditions. If the importing entity fails to adhere, an amount equivalent to the duty leviable is to be paid in respect of any portion of these goods that doesn't comply.
Another condition involves antiquities being registered with the Archaeological Survey of India within 90 days following their importation. This policy encompasses conditions No.1 and 2, aiming to ensure cultural assets are used for public benefit under specified terms. The document also signifies the gazetting notification details from May 28, 2015.
This policy was made effective in consultation with F. No. 190354722024TRU Dheeraaj Sharma by utilizing information published through Government of India Press at Ring Road, Mayapuri, New Delhi (110064), and later controlled by the Controller of Publications, Delhi (110054).
Key Entities Referenced
INDIA: Country into which goods are imported.
NEW DELHI: Location of the Ministry of Finance and place of issue for the notification.
Ministry of Finance: Issuing authority for the notification.
Department of Revenue: Department within the Ministry of Finance.
Customs Act, 1962: Law providing the powers for exemptions. Specifically, subsection 1 of section 25.
Central Government: The entity exercising the powers conferred by the Customs Act, 1962.
Customs Tariff Act, 1975: Act that contains the First Schedule which defines duty rates.
G.S.R. 302E: Government of India identification number for the notification.
The Antiquities and Art Treasures Act, 1972: Act defining 'antiquity' relevant for exemption eligibility.
Authorized Officer: The issuer of the certificate as per the Ministry of Culture's Gazette Notification.
Ministry of Culture: The ministry which governs the authorized officer who issues certificates to importers.
Gazette Notification dated 28.05.2015: Notification from the Ministry of Culture specifying the requirements of the authorized officer.
Archaeological Survey of India: The entity with which certain antiquities must be registered.
DHEERAJ SHARMA: Under Secretary.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location where document was printed.
Controller of Publications, Delhi110054: Publisher of the document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-09052025-263006
CG-DxLx-xEG-I0D9H0x5x2x0 25-263006
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 259] नई दिल्ली, िक्रु िार, मई 9, 2025/ििै ाख 19, 1947
No. 259] NEW DELHI, FRIDAY, MAY 9, 2025/VAISAKHA 19, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 9 मई, 2025
स.ं 29/2025-सीमा िल्ु क
सा.का.जन. 302(अ).— केन्द रीय सरकार, सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा
(1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, यह समाधान हो िाने पर दक ऐसा करना िनजहत में आिश्यक ह,ै सीमािुल्क
टैररफ अजधजनयम, 1975 (1975 का 51) (जिसे इसमें इसके पश्चात् उि अजधजनयम कहा गया ह)ै की प्रथम अनुसूची के
अंतगतग आने िाली नीचे िी गई सारणी के कॉलम (2) में जिजनर्िष्टग माल के िणनग को, िब उनका भारत में आयात दकया िाता
ह,ै तो उि अनुसूची में जिजनर्िष्टग उन पर लगाए िान े िाल े संपूण ग सीमािुल्क से, इस अजधसूचना के अनलु ग्नक म ें जिजनर्िष्टग
सुसंगत ितों के अधीन रहत ेहुए छूट िेती ह,ै जिसकी ितग संख्या उि सारणी के कॉलम (3) की संगत प्रजिजष्ट में जनर्िष्टग ह।ै
3084 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सारणी
क्र.सं. माल का जििरण ितग संख्या
(1) (2) (3)
1. कला के काय,ग जिसके अंतगगत दकसी संग्रहालय या कला िीर्ा गमें लोक प्रििगन के जलए 1
मूर्तग या जचत्र आिजयत ह ैं साििग जनक प्रििगन करना ह ै
2. कला के काय,ग अथागत सािगिजनक सािगिजनक स्ट्थान म ेंलगान ेके आिय से दकसी लो 1
चररत्र के स्ट् मारक, जिसके अंतगतग उसके सजिमागण म ेंउपयोग की गई या उपयोग दकए
िाने ह,ै चाह ेिह कायगरत ह ैया नहीं, भी ह ै
3. पुराििेष और कलाकृजत अजधजनयम, 1972 के तहत "पुरातनता" की पररभाषा के तहत 1 और 2
पुराििेष और सभी िस्ट्तुए ं िो दकसी भी संग्रहालय या कला गलै री म ें सािगिजनक प्रििगन
के जलए अजभप्रेत ह ैं
अनलु ग्नक
ितग संख्या ितग
1. यदि,-
(i) यदि स्ट् थापन ऐसे दकसी संग्रहालय या दकसी कला िीर्ा गको स्ट् ियं प्रचाजलत करता ह,ै
आयातकताग ऐसे कला के कायग या पुरातत्ि के क्रयकता गया स्ट् िामी होगा;
(ii) आयातक, यथाजस्ट्थजत, सहायक आयिु , सीमािुल्क या उपायुक् त सीमािुल्क के सम्
यह िचनपत्र िेगा दक इस प्रकार आयाजतत माल का उपयोग लोक प्रििनग ी के जलए
होगा और ऐसे आयात के पश्चात उसका जिक्रय या व्यापार नहीं होगा और इस ितग के
अनुपालन में असफल होने की ििा म,ें िह उक्त माल की ऐसे पररमाण के संबंध म ें
जिजनर्िष्ग ट प्रयोिनों के जलए इस प्रकार उपयोग नहीं होना जस्ध होता है, ककंतु इस
अजधसूचना के अधीन छूट के जलए नहीं, ऐसे पररमाण पर उद्ग्रहणीय ूूटी के जलए
िायी होगा; तथा
(iii) आयातक संस्ट्कृजत मंत्रालय के रािपत्र अजधसूचना दिनांक 28.05.2015 (संिोजधत) के
अनुसार प्राजधकृत अजधकारी द्वारा िारी प्रमाण पत्र प्रस्ट्तुत करता है, िो प्रमाजणत करता
ह ैदक
(क) –आयातकताग संग्रहालय या कला िीर्ाग चलाता ह ैजिसमे िनता की प्रजतबंध रजहत
पहुचं की अनुमजत ह;ै और
(ख) –भिन िैस ेदक सग्रं हालय या कला िीर्ाग स्ट्पष्ट रूप स ेसंग्रहालय कला के प्रचालन
के जलए ही ह।ै
2. ऐसे पुरातत्ि आयात की तारीख से 90 दिनों के भीतर भारत परु ातत्ि सिवेक्ण स ेरजिस्ट् रीकृत होंगे ।
[फा. सं. 190354/72/2024-टीआरयू]
धीरि िमाग, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 9th May, 2025
No. 29/2025-Customs
G.S.R. 302(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts goods of the description specified in column (2) of the TABLE below and falling within the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), when imported into
India, from the whole of the duty of customs leviable thereon specified in the said Schedule, subject to the relevant
conditions specified in the Annexure to this notification, the Condition number of which is referred to in the
corresponding entry in column (3) of the said TABLE.
TABLE
S. No. Description of goods Condition No.
(1) (2) (3)
1. Works of art including statuary and pictures intended for public exhibition in 1
a museum or art gallery
2. Works of art namely memorials of a public character intended to be put up in a public 1
place including, materials used or to be used in their construction,
whether worked or not
3. Antiques and all items under the definition of “antiquity” under ‘The Antiquities and 1 and 2
Art Treasures Act, 1972” that is intended for public exhibition in any museum or art
gallery
ANNEXURE
Condition No. Condition
1. If,-
i. the establishment operating such a museum or an art gallery is itself the importer
being the purchaser or owner of such works of art or antiques;
ii. the importer submits an undertaking before the Assistant Commissioner of customs
or the Deputy Commissioner of Customs, as the case may be, that the goods so
imported shall be used for public exhibition and shall not be sold or traded after
importation and that in case of failure to comply with this condition, he shall be liable
to pay, in respect of such quantity of the said goods as is proved to be not being so
used for the specified purposes, an amount equal to the duty leviable on such quantity
but for the exemption under this notification; and
iii. the importer produces a certificate issued by “Authorized Officer” as per the Ministry
of Culture’s Gazette Notification dated 28.05.2015 certifying that-
a. the importer runs a museum or an art gallery which allows unrestricted access
to public; and
b. the building housing such a museum or gallery is clearly meant for the
operation of a museum or art gallery.
2. Such antiquities are registered with the Archaeological Survey of India within 90 days from
the date of importation.
[F. No. 190354/72/2024-TRU]
DHEERAJ SHARMA, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.