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. 28/2021–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-

TABLE

S.No.	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
11.	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 31^st July, 2021.

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

GAURAV SINGH, Dy. Secy.

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.