Paintings, drawings and pastels
Hand-executed paintings, drawings and pastels
HSN 9701 91 00 (Paintings, drawings and pastels) is subject to the ITC (HS) Free-import policy administered by the Directorate General of Foreign Trade (DGFT), with no licence or permit required at the Indian border. Importers must, however, comply with the export laws and rules of the country of origin governing the outward movement of such works.
- Bill of entry from CBIC
- Origin compliance declaration from exporter
- 1Verify at the purchase stage that the exporting country's own export laws and rules permit the outward movement of the specific painting, drawing, or pastel. Works subject to national heritage-export restrictions, cultural-property bans, or export licence requirements in the country of origin cannot be lawfully imported into India regardless of the Free import status under the ITC (HS) policy.ITC (HS) Import Policy, Chapter 97 — general condition on compliance with origin-country export laws
- 2File the bill of entry under CTI 9701 91 00 with a declaration confirming origin-country export compliance. Retain export-permit documentation, cultural-property clearances, or equivalent certificates issued by the origin country's competent authority as supporting evidence at the bill of entry stage.ITC (HS) Import Policy, Chapter 97 · Customs Act, 1962
The Free import status of this tariff line leads importers to overlook the origin-country export-law condition, which is not a formality. Several major art-exporting jurisdictions — including the EU, United Kingdom, and United States — impose export licences or cultural-property certificates on works above specified age or value thresholds; a consignment arriving without such documentation is treated as unlawfully exported at source, exposing the Indian importer to confiscation proceedings under Section 111 of the Customs Act, 1962, even though the Indian side imposes no licence.