Wednesday, November 07, 2007

Receiving gifts of paintings,sculptures and statutary,antiques,used stamps

There is no restriction on importing paintings,sculptures and statutary,used stamps either as gifts or for commercial purpose.

You can import these items without any value limit by paying 14.712% as customs duty for commercial purpose and personal use.Of course bona fide gifts upto Rs 10,000/- is without any duty.

However,antiques are restircted as per Foreign Trade(Exemption from Application of Rules in certain cases) order 1993 and customs Notification 157/90 dated 28.03.90.

But antiquarian books are free to be imported and without any duty.Normally books of an age more than 100 years are considerd antique.