97021000
Unit: NOS
Of an age exceeding 100 years
BCD
10.0000%
IGST
5.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
SWS
10%
AIDC
10%
IGST
5%
TOTAL
17.7%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | 10% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 10% | 10% |
| IGST | 5% | 5% |
IGST Notification: 009/2025 — Serial No. I509
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XXI — WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97: Works of art, collectors' pieces and antiques