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As customs duty is already exempt, these imports will not attract any customs duty or IGST In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and/or Health cess on imports of a number of COVID-19 related relief materials, for a limited p
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FAQ :
The notification grants an ad hoc exemption from IGST on imported COVID-19 relief materials donated from abroad and meant for free distribution.
The exemption covers goods received free of cost for free distribution for COVID relief, including items like Remdesivir, oxygen, oxygen concentrators, and COVID-19 vaccines, provided they are already exempt from customs duty.
This IGST exemption is valid until 30th June 2021.
Yes, the exemption also covers goods that were imported before the exemption order but were lying uncleared on the date of its issuance.
Conditions include the appointment of a State Government nodal authority to authorise distribution, importation by authorised entities for free distribution, and providing a certificate from the nodal authority confirming the goods are for free COVID relief distribution.
Importers must submit a certified statement to the Customs authorities within six months (extendable to nine months) detailing the imported goods and their free distribution.
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