Mosaics
Hand-executed mosaics and similar decorative plaques
HSN 9701 22 00 (Mosaics) carries a Free import policy under the ITC (HS) schedule administered by the Directorate General of Foreign Trade (DGFT), with no licence or permit required at the Indian bill-of-entry stage. However, importers must comply with the export-control laws and rules of the country of origin governing the outward movement of such works before shipment.
- Origin export-compliance declaration from exporter
- Commercial invoice from exporter
- 1Verify that the exporting country's export-control laws and rules governing the outward movement of mosaics and decorative art have been observed before shipment. The ITC (HS) policy condition for this tariff line places the compliance burden on the importer to ensure the item was lawfully exported from the country of origin.ITC (HS) Import Policy, Chapter 97 — Free policy condition requiring compliance with origin-country export laws
- 2File the bill of entry with standard customs documentation including a commercial invoice, packing list, and bill of lading. Confirm the article is a hand-executed mosaic within the scope of heading 9701; machine-made or industrially produced decorative tiles are classifiable elsewhere and attract different duty treatment.ITC (HS) Import Policy, Chapter 97; Customs Act, 1962
The most common error on this tariff line is treating the Free import policy as the entirety of compliance and overlooking the origin-country export-restriction requirement embedded in the policy condition. Several exporting countries — particularly those with cultural-heritage protection legislation — impose export permits or certificates of free circulation for mosaics and decorative art; importing without those documents exposes the Indian importer to confiscation and criminal liability under the destination country's mutual-assistance and anti-trafficking frameworks.