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Exempt customs duty and health cess on import of oxygen, oxygen related equipment and COVID-19 vaccines, up to 31st July, 2021

 Notice Date : 24 April 2021




Notification No. 28/2021–Customs

New Delhi, the 24th April, 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), read with section 141 of Finance Act, 2020 (12 of 2020), 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 and the whole of health cess leviable thereon under section 141 of the said Finance Act, namely-




Chapter, heading, sub-heading or tariff item Description
(1) (2) (3)
1. 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings.
2. 2804 40 Medical Oxygen
3. 8421 39 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen.
4. 7311 Oxygen canister.
5. 9018 Oxygen filling systems.
6. 7311 Oxygen storage tanks
7. 9018 Oxygen generator
8. 7311 ISO containers for Shipping Oxygen
9. 7311, 8418 or 8419 Cryogenic road transport tanks for Oxygen
10. 7311, 8418 or 8419 Oxygen cylinders including cryogenic cylinders and tanks



Any Chapter

Parts of goods at S.No.1 and 3 to 10 above, used in the manufacture of equipment related to the production, transportation, distribution or storage of Oxygen, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
12. 9019 Any other device from which oxygen can be generated
13. 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow  device and come with nasal canula).
14. 9018 High flow nasal canula device with all attachments; nasal canula for use with the device.
15. 6506 99 00 Helmets for use with non-invasive ventilation.
16. 9019 Non-invasive ventilation oronasal masks for ICU ventilators.
17. 9019 Non-invasive ventilation nasal masks for ICU ventilators.
18. 3002 COVID-19 vaccine.

2. This notification shall remain in force upto and inclusive of the 31st July, 2021.

[F. No. 354/3/2021-TRU]



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