Of stone

Original stone sculpture and statuary

DGFT CLEARANCE

HSN 9703 90 20 (original sculpture and statuary of stone) is classified as Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), meaning no import licence is required at the Indian border. However, the importer is bound by the export-control laws and rules of the country of origin, and non-compliance with those rules vitiates the lawful basis of the import.

What this is

HSN code

9703 90 20

Chapter

97 · Works of art, collectors' pieces and antiques

Primary regulator

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

Customs documentation

Export permit from country of origin
ITC (HS) policy compliance from DGFT

Compliance steps

1
Confirm the ITC (HS) import policy status at the bill-of-entry stage: the tariff line is Free and no DGFT import licence is required for the Indian side of the transaction. File the bill of entry under Chapter 97 without a Restricted-import endorsement.
ITC (HS) Import Policy, Chapter 97 — Free policy condition
2
Verify and retain documentary evidence that the export of the stone sculpture from the country of origin was authorised under that country's applicable export-control laws and rules. Customs may require this evidence at clearance; inability to produce it exposes the consignment to seizure as unlawfully exported cultural or heritage property.
ITC (HS) Import Policy, Chapter 97 — country-of-origin export-law compliance condition

A word of counsel

The most common error on this tariff line is treating the Free import status as the end of the compliance inquiry. The ITC (HS) policy explicitly conditions import on the importer's compliance with the export laws of the source country — many of which prohibit or tightly restrict export of stone sculptures as cultural or heritage property. A consignment that clears Indian Customs but was unlawfully exported from the origin country remains liable to seizure, confiscation, and repatriation proceedings under international conventions applicable to India.

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Frequently asked

Does HSN 9703 90 20 require BIS certification?

No, original stone sculpture and statuary fall outside 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.

Is any DGFT import licence or permit needed to import stone sculptures into India?

No licence is required on the Indian side — the tariff line is Free under the ITC (HS) policy. The operative compliance obligation is satisfaction of the exporting country's export-authorisation requirements, evidence of which should accompany the bill of entry.

What happens if the stone sculpture was exported from the origin country without the required export permit?

A consignment lacking valid origin-country export authorisation is liable to seizure and confiscation at Indian Customs, as the ITC (HS) policy conditions the Free status on compliance with the origin country's export laws.

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