Customs Duty Exemption on Work of Art & Antiquities Import: The notification exempts works of art, statuary, pictures intended for public exhibition in museums or art galleries, public memorials, and registered antiquities imported into India from the whole of the basic customs duty. For works of art and museum/gallery antiquities, the importing institution must be the purchaser or owner, provide an undertaking that the items are for public exhibition and will not be sold or traded, and furnish a certificate from an Authorized Officer confirming the institution is a publicly accessible museum or art gallery in a suitable building. (Custom Notification 29/2025 (T) Dated 09/05/2025)