Heading · Chapter 97 · Section XXI, Works of art, collectors' pieces and antiques

HS 9703Original sculptures and statuary, in any material

Works of art, collectors' pieces and antiques

Customs duty
10%
6 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
units
Search codesRates as on 19 Oct 2026

Codes under this heading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9703 10Of an age exceeding 100 years10%5%units
9703 90Other10%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 6 tariff items: 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: 6 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 39Original sculptures and statuary, in metal, stone, or any other material5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 510Original sculptures and statuary, in any material5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20255%22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

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.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9703Original sculptures and statuary, in any materialNil—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 6 tariff items

China: the same goods (9703)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 0 in force and 2 expired under 9703. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous9702Original engravings, prints and lithographsOne level upChapter 97Works of art, collectors' pieces and antiquesNext9704Postage 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

Sources

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.