Of stone
Antique stone sculpture and statuary over 100 years old
HSN 9703 10 20 (original stone sculpture and statuary of an age exceeding 100 years) carries a Free import policy under the ITC (HS) schedule administered by the Directorate General of Foreign Trade (DGFT). However, the importer must comply with all laws and rules governing the export of such items in the country of origin before clearance is granted in India.
- Export clearance documentation from origin country
- ITC (HS) compliance declaration from DGFT
- 1Verify that the export of the antique stone sculpture from the country of origin is lawful under that country's heritage, antiquities, or cultural-property export laws before placing the purchase order. Absence of valid export authorisation from the origin country renders the import in breach of the ITC (HS) policy condition applicable to this tariff line.ITC (HS) Import Policy — Free, with origin-country export-law compliance condition, Chapter 97
- 2Produce documentary evidence of origin-country export authorisation — such as an export permit or clearance certificate issued by the relevant heritage or cultural-property authority of the exporting country — at the bill-of-entry stage. This documentation must be available for customs verification before out-of-charge is granted.ITC (HS) Import Policy — Free, with origin-country export-law compliance condition, Chapter 97
The most common error on this tariff line is treating the Free import status as unconditional. The ITC (HS) policy explicitly binds the importer to compliance with origin-country export laws; a consignment cleared domestically on the strength of Free status alone — without verifiable origin-country export authorisation — exposes the importer to confiscation under the Customs Act, 1962 and potential criminal liability under applicable cultural-property protection statutes.