Quick Summary
The Central Board of Indirect Taxes and Customs, via Notification No. 41/2021 - Customs dated 30th August 2021 has further extended the exemption from Customs Duty/Health Cess on the Import of Covid Relief Items, including Covid 19 Vaccine and Oxygen Related Equipment. As such, the extended due date is now 30th September 2021. Relevant text of the notification is as follows The Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the fol
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FAQ :
The CBIC has extended the exemption from Customs Duty and Health Cess on the import of Covid relief items.
The exemption covers Covid relief items, including Covid 19 vaccines and oxygen-related equipment.
The exemption has been extended until September 30, 2021.
The previous expiry date mentioned in the notification was August 31, 2021.
The relevant notification is Notification No. 41/2021 - Customs, dated August 30, 2021.
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