Introduction
Art is always on the move. It goes from one country to another for art shows and exhibitions. The management of the movement of art has therefore to be considered from perspectives or knowledge, creativity and the benefits to the whole human race. Therefore, the right thing to do is to ensure borders do not restrain an artwork but serve to add to its story.
In this context it is important to let art enter a country without paying duty long as it can be identified, and has arrived via legal means, especially if it is meant for public consumption. Thie application of this principle has to be discerning and cannot form a blank or universal exemption for anything described as “art”.
There are certain rules that help art move between countries. The 1950 UNESCO Florence Agreement says that countries should let certain cultural item enter without paying duty. These include paintings, sculptures and old objects that are significant for museums. The 1976 Nairobi Protocol adds to this list. It includes things that are brought into a country for exhibitions and then taken out again. The 1961 Customs Convention relating to exhibition goods enables temporary duty-free admission for items that are on display or used at exhibitions, and the 1961 ATA Convention provides the carnet document and the international guarantee system.
Indian Position
In India customs duty is charged unless there is a rule that says it does not have to be paid. Under sections 12 and 25 of the Customs Act, 1962, duty applies unless the tariff or a valid exemption provides otherwise. Chapter 97 of the Customs Tariff covers original works including paintings, engravings and sculpture. A completed installation may qualify on its characteristics, but an ordinary machine does not enter Chapter 97 merely because an artist uses it creatively. Classification follows the article’s objective identity, composition and function at importation, the invoice description and intended end-use are evidence, not controlling law.
Notification No. 29/2025-Customs, read with Notification No. 38/2025-Customs, exempts specified art and antiquities from basic customs duty and integrated tax when imported and owned or purchased by qualifying public museums or galleries for public exhibition, subject to certification, public access and non-sale conditions for permanent public collections. Notification No. 8/2016-Customs is more practical for temporary events. It applies to goods displayed or used at specified events including events promoting art or cultural activity and goods used in connection with display. The importer must declare, execute bond and security, preserve identification and usually re-export within six months. If the goods and event meet the requirements of Notification No. 157/90-Customs, an ATA Carnet may provide a simpler method.
Case Study
Our team helped an artist who brought certain technical equipment into India for use in an art installation. The customs officials stopped the equipment because it was not clear if it was a work of art or merely a technical article. The invoice described the equipment as an “artwork”. Customs detained it because its technical identity did not disappear merely because it was intended to be used for an artistic purpose.
The difference lies in treating the installation as the artist’s original expressive work and the technical equipment as an article which enables that work. It was a difficult claim to make unless there was evidence that the equipment had itself been turned into a unique artistic object. The better argument was that of temporary admission: the equipment had been brought merely for the genuine exhibition, was not intended for sale or for permanent use in India, and would leave the country after the event.
A supplementary declaration should state both truths: “commercially manufactured technical equipment, temporarily imported exclusively for use as a component of a contemporary art installation; not for sale; to be re-exported by [date].” Supporting material should include the invitation, organiser’s confirmation, installation concept, specifications, serial-number photographs, ownership and valuation records, re-export undertaking and security documents. The 2026 baggage rules allow Form CBD-IV for tourist personal effects imported for non-commercial use and re-export within six months. Technical equipment brought for an organised exhibition may therefore be contentious under the baggage rules. Therefore, the exhibition notification or ATA Carnet is a safer route.
If classification or exemption requires enquiry, provisional assessment may be requested under section 18. If seizure has occurred, provisional release may be sought under section 110A on appropriate bond and security.
Conclusion
Art has always travelled farther than the borders drawn around it. Customs law should therefore distinguish between commercial importation and the temporary movement of works created for cultural display. When an installation enters a country only to be exhibited and is destined to leave again, taxation should not become an obstacle to artistic exchange. The law must protect revenue and prevent misuse, but it should do so without turning the border into a barrier to creativity. A balanced temporary admission framework lets customs control and cultural freedom coexist. This approach ensures that art can cross borders with proper documentation, clear rules, and minimal financial barriers.
References
- Agreement on the Importation of Educational, Scientific and Cultural Materials (Florence Agreement), adopted 22 November 1950, 131 UNTS 25, Article I and Annex B
- Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials (Nairobi Protocol), adopted 26 November 1976, 1259 UNTS 3, paragraphs 6-7 and Annex B
- Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events, Brussels, 8 June 1961, 473 UNTS 187
- Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention), Brussels, 6 December 1961
- Customs Act, 1962, sections 12, 18, 25, 74, 77, 79, 81, 110 and 110A.
- Customs Tariff Act, 1975, section 2 read with the First Schedule, the General Rules for the Interpretation of the Schedule, and Chapter 97.
- Notification No. 29/2025-Customs dated 9 May 2025, read with Notification No. 38/2025-Customs dated 17 September 2025.
- Notification No. 8/2016-Customs dated 5 February 2016, as amended, including by Notification No. 4/2019-Customs dated 7 February 2019 and Notification No. 28/2026-Customs dated 10 July 2026.
- Notification No. 157/90-Customs dated 28 March 1990, as amended, governing eligible temporary imports under the ATA Carnet system.
- Baggage Rules, 2026
- Customs Baggage (Declaration and Processing) Regulations, 2026
- Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
- Dunlop India Ltd. v. Union of India, (1976) 2 SCC 241.
- Atul Glass Industries (P) Ltd. v. Collector of Central Excise, (1986) 3 SCC 480.
- Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Co., (2018) 9 SCC 1.
- Commissioner of Customs (Import) v. M/s Welkin Foods, 2026 INSC 19.
