ITC (HS), 2022
SCHEDULE 1 –
IMPORT POLICY
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND
ANTIQUES
CHAPTER 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
NOTES:1. This Chapter does not cover:
(a) Unused postage or revenue stamps, postal stationery (stamped
paper) or the like of heading 4907;
(b) Theatrical scenery, studio back-cloths and the like, of painted
canvas (heading 5907); except if they may be classified in heading 9706;
or
(c) Pearls, natural or cultured, or precious or semi precious stones
(headings 7101 to 7103).
2. Heading
9701 does not apply to mosaics that are mass-produced reproductions, casts or
works of conventional craftsmanship of a commercial character, even if these
articles are designed or created by artists.
3. For the purposes of heading 9702, the expression "original
engravings, prints and lithographs" means impressions produced directly, in
black and white, or in colour, of one or of several plates wholly executed by
hand by the artist, irrespective of the process or of the material employed by
him, but not including any mechanical or photomechanical process.
4. Heading 9703 does not apply to mass-produced reproductions or
works of conventional craftsmanship of a commercial character, even if these
articles are designed or created by artists.
5. (A) Subject to 1[Notes 1 to 4] old[Notes 1 to 3] above, articles of this Chapter are to
be classified in this Chapter and not in any other Chapter of this Schedule.
(B) Heading 9706 does not
apply to articles of the preceding headings of this Chapter.
6. Frames around paintings, drawings, pastels, collages or similarly
decorative plaques, engravings, prints or lithographs are to be classified with
those articles, provided they are of a kind and of a value normal to those
articles. Frames which are not of kind or of a value normal to the articles
referred to in this Note are to be classified separately.
|
Exim
Code
|
Item
Description
|
Policy
|
Policy
Conditions
|
|
9701
|
PAINTINGS, DRAWINGS AND PASTELS,
EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN
HAND-PAINTED OR HANDDECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND
SIMILAR DECORATIVE PLAQUES |
|
|
| |
- Of an age exceeding
100 years: |
|
|
| 9701 21 00 |
- - Paintings, drawings
and pastels |
Free |
|
| 9701 22 00 |
- - Mosaics |
Free |
|
| 9701 29 00 |
- - Other |
Free |
|
| |
- Other: |
|
|
| 9701 91 00 |
- - Paintings, drawings
and pastels |
Free |
|
| 9701 92 00 |
- - Mosaics |
Free |
|
|
9701 99 00 |
- - Other
|
Free
|
|
| 9702 |
ORIGINAL ENGRAVINGS,
PRINTS AND LITHOGRAPHS |
|
|
| 9702 10 00 |
- - Paintings, drawings
and pastels |
Free |
|
| 9702 90 00 |
- - Paintings, drawings
and pastels |
Free |
|
|
9703
|
ORIGINAL SCULPTURES
AND STATUARY, IN ANY MATERIAL
|
|
|
| 9703 10 |
- Of an age exceeding
100 years: |
|
|
| 9703 10 10 |
- - - Of metal |
Free |
|
| 9703 10 20 |
- - - Of stone |
Free |
|
| 9703 10 90 |
- - - Other |
Free |
|
| 9703 90 |
- Other: |
|
|
| 9703 90 10 |
- - - Of metal |
Free |
|
| 9703 90 20 |
- - - Of stone |
Free |
|
| 9703 90 90 |
- - Other |
Free |
|
|
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
|
Free
|
|
|
9704
00 20
|
Used
or unused first-day covers for philatelists
|
Free
|
|
|
9704
00 90
|
Other
|
Free
|
Import of Philatelic
accessories and Postage stamps, Unused, for use of philately (excluding Indian Postage Stamps) is free.
|
|
9705
|
COLLECTIONS AND
COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL,
ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL,
1[PALEONTOLOGICAL OR NUMISMATIC]
old[PALEONTOLOGICAL, OR
NUMISMATIC] INTEREST |
|
|
|
9705
00 90
|
Other
|
Restricted
|
Allowed for import under
saving clause 3(1) of Foreign Trade (Exemption
from Application of Rules in Certain Cases) Order, 1993, read with Customs
Notification 157 dated 28.03.1990.
|
| 9705 10 00 |
- Collections and collectors' pieces of
archaeological, ethnographic or historical interest |
Restricted |
|
| 9705 21 00 |
- - Human specimens and
parts thereof |
Restricted |
|
| 9705 22 00 |
- - Extinct or
endangered species and parts thereof |
Restricted |
|
| 9705 29 00 |
- - Other |
Restricted |
|
| |
- Collections and
collectors' pieces of numismatic interest: |
|
|
| 9705 31 00 |
- - Of an age exceeding
100 years |
Restricted |
|
| 9705 39 00 |
- - Other |
Restricted |
|
| 9706 |
ANTIQUES OF AN AGE
EXCEEDING 100 YEARS |
|
|
| 9706 10 00 |
- Of an age exceeding
250 years |
Free |
The importer must abide
by the laws/rules relating to export of such item, of the country from
where imports are sought to be made |
| 9706 90 00 |
-Other |
Free |
The importer must abide
by the laws/rules relating to export of such item, of the country from
where imports are sought to be made |
1.
Substituted Vide
Notification No. 20/2015-2020 Dated
07.07.2022