Other
Hand-executed paintings, collages and similar decorative art
HSN 9701 29 00 (other hand-executed paintings, collages and similar decorative plaques) is classified as Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), meaning no import licence is required at the bill-of-entry stage. Importers must, however, abide by the export laws and rules of the country of origin governing the outward movement of such works of art.
- Import declaration from DGFT
- Origin export compliance from exporting-country authority
- 1Verify that the consignment qualifies as a hand-executed work under heading 9701 and not as a manufactured article or a drawing of heading 4906. The ITC (HS) Free status applies to this tariff line; no separate DGFT import licence is required, but the bill of entry must correctly declare the tariff classification.ITC (HS) Import Policy, Chapter 97 — Free classification for CTI 9701 29 00
- 2Confirm that the export of the artwork from the country of origin was lawful under that country's applicable export-control or cultural-property laws. Customs may require documentation from the exporting country's competent authority demonstrating that the outward movement was permitted before granting out-of-charge.ITC (HS) Import Policy, Chapter 97 — importer obligation to comply with export laws of the country of origin
The most common error on this tariff line is focusing solely on the Free import status and overlooking the origin-country export-compliance obligation. Several major art-exporting countries prohibit or restrict the outward movement of works above a specified age or value, and arrival in India without the requisite export permit or cultural-property clearance from the country of origin can result in consignment detention and potential confiscation by Indian Customs pending verification of lawful export.