CBIC notifies Ad hoc Customs Exemption on Imports of COVID-19 relief material Donated from Abroad [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) on Monday notified the ad hoc Custom Exemption on imports of COVID19 relief material donated from abroad.

The Central Government in view of public interest so to do exempted the COVID-19 relief goods namely Medical grade Oxygen, oxygen therapy-related equipment such as oxygen concentrators, cryogenic transport tanks, etc; Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits; Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula); Non-invasive ventilation oronasal and nasal masks for ICU ventilators; Cryogenic road transport tanks for Oxygen; Oxygen storage tanks; Helmets for use with non-invasive ventilation; Oxygen cylinders including cryogenic cylinders and tanks; COVID-19 vaccines when imported into India, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017.

However, the exemptions are subjected to certain conditions.

Firstly, the imported goods are donated to the Central Government or State Government or, on the recommendation of State authority, to any relief agency, entity, or statutory body (relief agency) for free distribution.

Secondly, before clearance of the said goods, the importer submits to the Deputy or the Assistant Commissioner of Customs, a certificate from the Central Government, or a nodal authority [including as appointed by a State Government for the purposes of Ad hoc Exemption Order No. 4/2021-Customs, dated the 3rd May, 2021 {G.S.R. 316(E), dated the 3rd May, 2021}], that the imported goods are meant for free distribution for COVID relief, as the case may be, by the Central Government, State Government, or a relief agency as recommended by the said nodal authority in such certificate.

Lastly, The importer produces before the Deputy or the Assistant Commissioner of Customs at the port of import, within a period of six months from the date of importation, or within such extended period not exceeding nine months from the said date as that Deputy or Assistant Commissioner of Customs may allow a certificate from the Central Government or State government, as the case may be, that the imported goods were received by them for free distribution; or in case the imported goods are donated to any relief agency on the recommendation of the nodal authority, a statement containing details of the said goods distributed free of cost, duly certified by the said nodal authority of the State Government.

The exemption order shall apply to all such consignments pending clearance from Customs as on the date of issue of order. This notification shall remain in force up to and inclusive of the 31st day of August 2021.

To Read the full text of the Notification CLICK HERE

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