The Central Board of Indirect Taxes and Customs (CBIC) has eased the norms for import and export of vaccines in relation to COVID-19 through Courier.
In order to facilitate the import or export of vaccines in relation to COVID-19 through Courier, at locations where the Express Cargo Clearance System (ECCS) is operational, the CBIC has issued the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020.
These new regulations amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
Firstly, the board has allowed the Imports of and exports of vaccines in relation to COVID-19 without any value limitation.
Secondly, since the vaccines will be imported in durable containers equipped with the requisite temperature monitoring and tracking devices, sub-regulation (3) of regulation 6 and the declaration in Form H (CSB IV) of the Regulations have been suitably amended to provide for the export of the durable container including accessories thereof, imported in relation to COVID-19 vaccines.
The Board said that the clarifications contained in Circular No.51/2020-Customs, dated November 20, 2020 would apply for the temporary importation and re-export of the durable containers including accessories thereof imported in relation to the COVID-19 vaccines through Courier.
The CBIC directed the commissioners in charge of the International Courier Terminals where ECCS is operational to immediately form a Task Force headed by an officer of the rank of Joint or Additional Commissioner of Customs and comprising of officials from relevant PGAs, Authorized Couriers, Custodians, Airlines and other relevant stakeholders.
The Task force shall adopt a coordinated approach for efficient clearance of vaccines relating to COVID-19.
“The details of the Task Force and the name, designation and contact details of the Joint/ Additional Commissioner of Customs, heading the Taskforce may be given wide publicity through the issue of Public Notices and should also be placed in a conspicuous location in the website of the Commissionerate/ Zone,” the CBIC said.Subscribe Taxscan AdFree to view the Judgment