Press Information Bureau: May 04, 2021
In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and/or Health cess on imports of a number of COVID-19 related relief materials, for a limited period. These include-
| || |
27/2021-Customs dated 20.04.21 (as amended by notification No.29/2021-Customs dated 30.4.21)
Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits, till 31st Octber,2021
| || |
28/2021-Customs dated 24.04.21
Medical grade Oxygen, oxygen therapy related equipment such as oxygen concentrators, cryogenic transport tanks, etc, and COVID-19 vaccines till 31st July, 2021
The Central Government had received a number of representations from charitable organizations, corporate entities, and other Associations/ entities outside India seeking exemption from IGST on the import of COVID-19 relief material (already exempted from customs duty), donated/received free of cost from outside India for free distribution. Accordingly, the Central Government has vide Ad hoc exemption Order number 4/2021 dated 3rd May 2021 has granted exemption from IGST on import of such goods received free of cost for free distribution for COVID-19 relief.
This exemption shall apply till 30th June 2021. It would also cover goods already imported but lying uncleared on the date of its issuance of exemption. today.
The exemption shall be subject to the following conditions:
This exemption shall thus enable import of the COVID-19 relief supply imported free of cost for free distribution without payment of IGST (up to the 30th of June 2021).
As customs duty is already exempt , these imports will not attract any customs duty or IGST.
Disclaimer: This information has been collected through secondary research and IBEF is not responsible for any errors in the same.