Other
Original sculpture and statuary, other materials (residual)
HSN 9703 90 90 (original sculpture and statuary, other) 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 nonetheless demonstrate compliance with the export laws and rules of the country of origin — including any cultural-property export controls — before customs out-of-charge is granted.
- Export permit from country-of-origin authority
- ITC (HS) policy compliance from DGFT
- 1Verify that the exporting country's export laws and rules permit the outward movement of the specific sculpture or statuary. Obtain any export licence, cultural-property clearance, or equivalent authorisation issued by the competent authority of the country of origin before shipment.ITC (HS) Import Policy, Chapter 97 — Free policy condition requiring compliance with origin-country export laws
- 2Present evidence of origin-country export authorisation to the customs proper officer at the Indian port of import. Absence of such documentation may result in consignment detention pending verification, notwithstanding the Free ITC (HS) import status.ITC (HS) Import Policy, Chapter 97 · Customs Act, 1962
The most common error on this tariff line is treating the Free ITC (HS) status as a clean bill of health and shipping without verifying the export-control regime of the country of origin. Several source jurisdictions — including UNESCO-convention signatories — impose export prohibitions on cultural objects above a defined age or value threshold; a consignment that lacks the requisite origin-country export permit is liable to seizure and possible criminal proceedings under the origin country's cultural-property laws, and Indian customs may decline out-of-charge on that basis.