Other
Hand-executed paintings, collages, mosaics and similar decorative plaques
HSN 9701 99 00 (Other hand-executed paintings, collages, mosaics and similar decorative plaques) is subject to the ITC (HS) Free-import policy administered by the Directorate General of Foreign Trade (DGFT). While import is categorised as Free, the importer is bound by the export laws and rules of the country of origin — including any cultural-property, heritage-export, or permit requirements imposed by the exporting country.
- Import declaration from DGFT
- Export permit from country of origin
- Provenance documentation from exporter
- 1Confirm that the consignment qualifies as Free under the ITC (HS) import policy for Chapter 97 and file the bill of entry accordingly. No DGFT import licence is required, but the Free-import status does not override origin-country export restrictions.ITC (HS) Import Policy, Chapter 97 — Free import category
- 2Obtain and retain documentation demonstrating compliance with the export laws and rules of the country from which the goods are imported — including any cultural-property export licence, heritage export clearance, or equivalent permit issued by that country's competent authority. Failure to produce such documentation at the bill-of-entry stage may result in consignment detention.ITC (HS) Import Policy condition for CTI 9701 99 00 — importer obligation to abide by export laws of country of origin
The most common error on this tariff line is treating the ITC (HS) Free-import categorisation as a complete clearance and arriving without origin-country export documentation. Many jurisdictions — including the EU, the United Kingdom, and UNESCO-convention signatories — require a cultural-property export licence for original artworks above threshold values; Indian customs officers may call for this documentation at examination, and an inability to produce it can result in consignment detention pending verification of lawful exportation.