Customs Tariff 2024-25 - Section 21 - Chapter 97 - Works of art, collectors' pieces and antiques

CHAPTER 97 (Chapter Notes)

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
9701	PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND -DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES
	- Of an age exceeding 100 years:
9701 21 00	-- Paintings, drawings and pastels	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 6%/7% Bangladesh: 6%/7% People’s Republic of China: 6%/7% Sri Lanka: 6%/7%
9701 22 00	-- Mosaics	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9701 29 00	-- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
	- Other:
9701 91 00	-- Paintings, drawings and pastels	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 6%/7% Bangladesh: 6%/7% People’s Republic of China: 6%7% Sri Lanka: 6%7%
9701 92 00	-- Mosaics	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9701 99 00	-- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	Singapore: Nil / Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9702	ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS
9702 10 00	- Of an age exceeding 100 years	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5%
9702 90 00	- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5%
9703	ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL
9703 10	- Of an age exceeding 100 years:
9703 10 10	--- Of metal	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9703 10 20	--- Of stone	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9703 10 90	--- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9703 90	- Other:
9703 90 10	--- Of metal	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9703 90 20	--- Of stone	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9703 90 90	--- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9704	POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED , OTHER THAN THOSE OF HEADING 4907
9704 00	- Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 :
9704 00 10	--- Used postal stamp	kg.	Free	Free	-	IGST: 5% BCD : Exemption	Korea: Nil Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9704 00 20	--- Used or unused first-day covers for philatelists	kg.	Free	Free	-	IGST: 5% BCD : Exemption	Korea: Nil Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9704 00 90	--- Other	kg.	Free	Free	-	IGST: 5% BCD : Exemption	Korea: Nil Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
9705	COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST**
9705 10 00	- Collections and collectors' pieces of archaeological, ethnographic or historical interest	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
	- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
9705 21 00	-- Human specimens and parts thereof	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9705 22 00	-- Extinct or endangered species and parts thereof	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9705 29 00	-- Other	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
	- Collections and collectors' pieces of numismatic interest:
9705 31 00	-- Of an age exceeding 100 years	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9705 39 00	-- Other	u	Restricted	10%	-	IGST: 5%/12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9706	ANTIQUES OF AN AGE EXCEEDING 100 YEARS
9706 10 00	- Of an age exceeding 250 years	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Singapore : Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil
9709 90 00	- Other	u	Free	10%	-	IGST: 12% BCD : Exemption	UAE: Nil Australia: 2.0% SAFTA: 5% Korea: Nil Republic of Korea: Nil Bangladesh: Nil People’s Republic of China: Nil Sri Lanka: Nil