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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2025-Customs
New Delhi, the 9
th
May, 2025

G.S.R…(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
a museum or art gallery
1
2. Works of art namely memorials of a public character intended to be put up in a
public place including, materials used or to be used in their construction,
whether worked or not
1
3.
Antiques and all items under the definition of “antiquity” under ‘The Antiquities and
Art Treasures Act, 1972” that is intended for public exhibition in any museum or art
gallery
1 and 2

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 Secretary to the Government of India)
notification no 29 2025 customs dated 09 may 2025 | iKargos