Other
Antique original sculpture and statuary over 100 years old
HSN 9703 10 90 (Other original sculpture and statuary exceeding 100 years of age) is subject to the ITC (HS) Free-import policy administered by the Directorate General of Foreign Trade (DGFT), with no import licence required at the Indian border. However, the importer is bound by the export laws and rules of the country of origin, and compliance with those controls is a condition of the import.
- Export permit from country-of-origin authority
- Provenance declaration from exporter
- 1Verify that the exporting country has lawfully authorised the export of the sculpture or statuary under its own cultural-property or antiquities legislation. The ITC (HS) policy expressly conditions the import on the importer abiding by the export laws and rules of the country from which the import is sought.ITC (HS) import policy, Chapter 97 — CTI 9703 10 90
- 2Obtain and retain documentary evidence of lawful export from the country of origin — such as an export permit, cultural-property clearance, or equivalent authorisation — and present it at the bill-of-entry stage if called upon by the proper officer.ITC (HS) import policy, Chapter 97 — CTI 9703 10 90
The most common error on this tariff line is treating the Free-import status as a clean pass at the Indian port of entry while overlooking the origin-country export-law condition embedded in the policy. An antique imported without valid export authorisation from the source country is in breach of the ITC (HS) policy condition regardless of the absence of an Indian licence requirement, and the consignment remains liable to detention and confiscation under the Customs Act, 1962 if the proper officer is not satisfied that origin-country laws were observed.