Of metal
Original sculpture and statuary of metal
HSN 9703 90 10 (original sculpture and statuary of metal) carries a Free import policy under the ITC (HS) Schedule 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 regulations of the country of origin, and non-compliance with those source-country controls may render the Indian import unlawful.
- Export compliance declaration from country of origin
- Commercial invoice from exporter
- 1Verify that the consignment is accompanied by documentation confirming lawful export from the country of origin — including any export permit, cultural-property certificate, or equivalent clearance required by the exporting country's laws. The ITC (HS) Free status does not override source-country export restrictions.ITC (HS) Import Policy, Chapter 97 — Free policy condition requiring compliance with source-country export laws
- 2File the bill of entry with the standard customs documentation, including commercial invoice and packing list. Confirm the goods are correctly classified as original sculpture under Heading 9703 and not as antiques under Heading 9706, as the policy and duty treatment differ.ITC (HS) Import Policy, Chapter 97
The most common error on this tariff line is treating the Free import policy as unconditional. The ITC (HS) condition explicitly binds the importer to the export laws of the country of origin; an artwork exported without the required source-country permit — even if it clears Indian customs initially — can be seized on subsequent discovery of the origin-country violation. Obtain documentary evidence of lawful export before the purchase order is placed, not after the consignment arrives.