Exempt COVID-19 vaccines from basic Custom duty till 31st December, 2021


Quick Summary
The Indian Government has announced an exemption from basic customs duty on COVID-19 vaccines. This exemption applies to vaccines imported into India and is effective from 1st October 2021. The measure will remain in place until 31st December 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
 Notification No.45/2021–Customs
New Delhi, the 29th September, 2021


G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub–heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:-

Table

S.No. 

Chapter, heading, subheading or tariff item Description
(1) (2) (3)
1. 30 COVID-19 vaccine

2. This notification shall come into force on 1st October, 2021 and remain in force upto and inclusive of the 31st December, 2021.

[F.No. 190354/66/2021-TO(TRU-I)-CBEC]

(Rajiv Ranjan)

Under Secretary to the Government of India

FAQ :

COVID-19 vaccines are being exempted from basic customs duty when imported into India.

The exemption comes into force on 1st October 2021.

The exemption will remain in force up to and including 31st December 2021.

The notification was issued by the Ministry of Finance, Department of Revenue, Government of India.

 

Comments



CCI Pro





Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details