CBIC Notifies Ad Hoc Customs Exemption On Imports Of COVID-19 Relief

Annual subscription to Taxscan @ 599 @ 420 + GST

* Offer extended until June 30

Annual subscription to Taxscan @ 599 @ 420 + GST

* Offer extended until June 30

CBIC - Ad hoc customs exemption - COVID-19 emergency equipment - Taxscan

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

The central government, in view of the public interest, has thus exempted COVID-19 relief products, namely medical-grade oxygen, equipment related to oxygen therapy such as oxygen concentrators, gas tanks. cryogenic transport, etc. Remdesivir injection / API and beta cyclodextrin (SBEBCD), inflammatory diagnostic kits (markers); Fans, including fan with compressors; all accessories and tubes; humidifiers; virus filters (should be able to function as a high-flow device and come with a nasal cannula); Non-invasive ventilation oronasal and nasal masks for intensive care 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, of all the integrated tax levied there under subsection (7) of Article 3 of said Customs Tariff Act, read with l Article 5 of the Integrated Goods and Services Tax Act 2017.

However, the exemptions are subject to certain conditions.

First, the imported goods are given to the central government or the state government or, on the recommendation of the state authority, to any relief agency, entity or statutory body (relief agency) for free distribution.

Second, before the clearance of said goods, the importer submits to the deputy or deputy commissioner of customs, a certificate from the central government, or from 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 intended to be distributed free of charge for COVID relief, as the case may be, by the central government, the state government or a relief agency as recommended by said nodal authority in this certificate.

Finally, the importer produces before the Deputy Commissioner or Deputy Commissioner of Customs at the port of import, within six months from the date of importation, or within an extended period not exceeding nine months from as of said date as a deputy or assistant The customs commissioner may authorize a certificate from the central government or the state government, as the case may be, attesting that the imported goods have been received by them for free distribution; or in the event that the imported goods are donated to a relief organization on the recommendation of the node authority, a statement containing details of said goods distributed free of charge, duly certified by said node authority of the state government.

The exemption decision will apply to all shipments awaiting customs clearance on the date of issue of the order. This notification will remain in effect until August 31, 2021 inclusively.

Subscribe to Taxscan AdFree to see the judgment

Support our journalism by subscribing to Taxscan AdFree. We appreciate your feedback at info@taxscan.in

About Larry Noble

Check Also

Chambers of Commerce and Industry: Qamar ensures government support to the business community

ISLAMABAD: Federal Commerce Minister Syed Naveed Qamar on Thursday expressed his determination to overcome the …

Leave a Reply

Your email address will not be published.