Mosaics

Hand-crafted mosaics and similar decorative plaques

DGFT CLEARANCE

HSN 9701 92 00 (Mosaics) carries a Free import policy under the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), subject to compliance with the export laws and rules of the country of origin. No licence or permit is required at the Indian bill-of-entry stage, but the importer bears responsibility for ensuring the consignment was lawfully exportable from the source country.

What this is

HSN code

9701 92 00

Chapter

97 · Works of art, collectors' pieces and antiques

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 97

Customs documentation

Export compliance declaration from exporter
ITC (HS) policy declaration from DGFT

Compliance steps

1
Verify that the mosaic or decorative plaque was lawfully exportable under the laws and rules of the country of origin before filing the bill of entry. The ITC (HS) Free policy does not extinguish the obligation to comply with source-country export controls, and Indian customs may require documentary evidence of lawful export.
ITC (HS) Import Policy, Chapter 97 · DGFT ITC (HS) Schedule, Free policy condition
2
Obtain and retain an export compliance declaration from the foreign exporter confirming that the consignment was not subject to a prohibition or restriction on export in the country of origin. Upload relevant supporting documentation in e-Sanchit at the bill of entry to facilitate out-of-charge.
ITC (HS) Import Policy, Chapter 97 · DGFT ITC (HS) Schedule, Free policy condition

A word of counsel

The most common error on this tariff line is assuming that a Free ITC (HS) status eliminates all import formalities. The policy condition expressly requires the importer to abide by the export laws of the source country — meaning that a mosaic originating in a jurisdiction that restricts export of cultural property or heritage objects can be detained at the Indian port of entry if source-country export authorisation is absent, even though no Indian import licence is required.

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Frequently asked

Does HSN 9701 92 00 require BIS certification?

No, mosaics and decorative plaques are not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) Free import policy administered by the Directorate General of Foreign Trade, subject to compliance with the export laws of the country of origin.

What documentation evidences compliance with source-country export laws at the bill of entry?

An export compliance declaration or official export permit from the country of origin, issued by the relevant cultural-property or heritage authority, is the standard documentary basis; the precise form depends on the source-country legal framework.

Can mosaics that are antiques or cultural property be detained even under a Free import policy?

Yes. Where the source country restricts or prohibits export of cultural property, the absence of a source-country export authorisation gives customs grounds for detention and investigation regardless of the Free ITC (HS) status at the Indian end.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.