The Central Board of Excise and Customs (CBEC) issued a notification seeking exemption to goods falling under chapter 30 of first schedule of Customs tariff Act 1975, for supply under Patient Assistance Programme run by specified pharmaceutical companies.
The exemption granted under the Notification dated 20.04.2017 is subject to the following conditions;
(a) the drugs and medicines are supplied free of cost to the patients under the Patient Assistance Programme of the specified pharmaceutical company;
(b) the said pharmaceutical company furnishes an undertaking to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, having jurisdiction, to the effect that-
(i) it shall maintain the following records:-
(A) name, age, gender, residence and contact details of the patient;
(B) copies of valid identity proof and residence proof of the patient and the caregiver, if any, as the case may be;
(C) the disease diagnosed and the prescribed dosage of drugs and medicines;
(D) the drugs and medicines imported or received and consumed under the said programme;
(ii) the goods shall be used for the specified purpose only;
(c) The said pharmaceutical company also furnishes an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, to pay, in the event of failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained in this notification, along with the applicable interest thereon.
Read the full text of the Notification below.
