COVID-19: No basic custom duty on Ventilators, COVID Test Kits and masks



Quick Summary
The UK government has announced an immediate exemption from basic customs duty and health cess on imported ventilators, PPE, COVID-19 test kits, and face/surgical masks. This measure is in response to the urgent need for these items during the COVID-19 pandemic. The exemption will remain in effect until 30th September 2020.

Government Grants exemption from Basic Custom duty & Health Cess on import of Ventilators, PPE, COVID Test Kits & Face & Surgical Masks

In the context of COVID-19 situation, considering the immediate requirement of ventilators and other items,the Central Government has granted exemption from Basic Customs Duty and Health cess, on the import of the following goods, with immediate effect:

  1. Ventilators,
  2. Face masks, surgical Masks,
  3. Personal protection equipment (PPE)
  4. Covid-19 test kits
  5. inputs for manufacture of the aboveitems

This basic customs duty exemption shall be available upto the 30th September, 2020.

FAQ :

Ventilators, Personal Protection Equipment (PPE), COVID-19 test kits, and face and surgical masks are exempt.

Yes, both basic customs duty and health cess have been exempted on the import of these items.

The exemption is effective immediately.

The exemption is valid until 30th September 2020.

Yes, inputs for the manufacture of ventilators, PPE, test kits, and masks are also included in the exemption.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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