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

Last updated: 26 April 2021

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The Indian government has extended the exemption from customs duty and health cess on the import of oxygen, oxygen-related equipment, and COVID-19 vaccines. This relief measure will be in effect until 31st July 2021. The exemption covers a wide range of items, including oxygen concentrators, medical oxygen, oxygen plants, cylinders, ventilators, and COVID-19 vaccines.

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 28/2021Customs 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 ofFinance 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

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1999

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FAQ :

Items exempt include oxygen concentrators, medical oxygen, VPSA and PSA oxygen plants, cryogenic oxygen air separation units, oxygen canisters, oxygen filling systems, oxygen storage tanks, oxygen generators, ISO containers for shipping oxygen, cryogenic road transport tanks for oxygen, oxygen cylinders, parts for oxygen production/transport/storage equipment, devices for generating oxygen, ventilators and accessories, high flow nasal cannula devices, helmets for non-invasive ventilation, and COVID-19 vaccines.

The exemption is valid up to and including the 31st of July, 2021.

The exemption covers the whole of the duty of customs and the whole of the health cess.

Yes, parts of goods used in the manufacture of equipment related to the production, transportation, distribution, or storage of oxygen are exempt, provided the importer follows the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

Yes, COVID-19 vaccines are included in the list of items exempt from customs duty and health cess.

Notification No : 28/2021–Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs28-2021.pdf

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