In view of the Covid 19 pandemic, the Government of India has exempted basic Customs Duty and Health Cess on imports of a number of Coronavirus related relief material.
The government exempted Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits until October 31, 2021. It also exempted Medical grade Oxygen, oxygen therapy related equipment such as oxygen concentrators, cryogenic transport tanks and Covid -19 vaccines until July 31, 2021, an official release said
The Government took the decision after it received a lot of representations from charitable organizations, corporate entities, and other Associations/entities outside the country seeking exemption from IGST on the import of Covid-19 relief material. As such, the government as per Order number 4/2021, dated May 3, 2021 granted exemption from IGST on import of such goods received free of cost for free distribution for Covid relief.
The exemption would also cover goods already imported but lying uncleared on the date of its issuance of exemption.
EXEMPTION AND CONDITIONS
State Government shall appoint a nodal authority in the State for the purpose of this exemption.
- The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material.
- The said goods can be imported free of cost by a State Government or any entity/ relief agency/ statutory body, authorized in this regard for free distribution anywhere in India.
- The importer shall before clearance of goods from Customs produce a certificate from the said nodal authorities that goods are meant for free distribution for Covid relief.
- After imports, the importer shall produce, to the Deputy or Assistant Commissioner of Customs at the port within a period of six months from the date of importation or within such extended period not exceeding nine months, a simple statement containing details of goods imported and distributed free of cost. The said nodal authority of the State Government shall certify this statement.