Chapter · Chapter 97 · Section XXI, Works of art, collectors' pieces and antiques
HS 97Works of art, collectors' pieces and antiques
- Customs duty
- 0% to 10%
- 25 tariff items
- Import policy
- Mostly Free
- Restricted: 7 items
- Export policy
- Free
- Unit
- kg or units
Search codesRates as on 19 Oct 2026
Codes under this chapter
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand | 10% | 5% | units |
| 9702 | Original engravings, prints and lithographs | 10% | 5% | units |
| 9703 | Original sculpture and statuary, in any material | 10% | 5% | units |
| 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 | Free | 5% | kg |
| 9705 | Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest | 10% | 5% | units |
| 9706 | Antiques of an age exceeding 100 years | 10% | 5% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 25 tariff items: 0% to 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 19 tariff items
- Restricted: 7 tariff items
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 25 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.