Covid-19 Protection Items (Testing Kits, PPE, Face
Masks and Ventilators) Exempted from Customs Duties, Inputs for Manufacture also
Exempted subject to IGCR Regulations
·
Only
Basic Duty and Health Cess Exempted, IGST will be Applicable
·
Concession
to Sunset on 30 Sept 2020
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:
a.
Ventilators,
b.
Face
masks, surgical Masks,
c.
Personal
protection equipment (PPE)
d.
Covid-19
test kits
e.
inputs
for manufacture of the above items
This basic customs duty exemption shall
be available upto the 30th September, 2020.
[Notification No. 20/2020– Customs
dated 9 April 2020]
Seeks to exempt customs duty on ventilators,
personal protection equipments, covid-19 testing kits
and inputs for these goods
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 said Customs Tariff Act specified in column (2) of the Table below, from whole of the duty of customs leviable
thereon under the First Schedule to the said Customs Tariff Act and the whole of health cess leviable thereon under section 141 the said
of Finance Act,
2020:
|
Table |
||
|
S.No. |
Chapter or Heading or sub–heading or
tariff item |
Description of
goods |
|
(1) |
(2) |
(3) |
|
1. |
9018
or 9019 |
Artificial respiration or
other therapeutic respiration
apparatus (Ventilators) |
|
2. |
63
or any chapter |
Face masks and
surgical Masks |
|
3. |
62
or any chapter |
Personal protection equipment (PPE) |
|
4. |
30,
38 or any chapter |
Covid-19
testing kits |
|
5. |
Any Chapter |
Inputs for manufacture of items at S. Nos. 1 to 4 above, 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. |
2.
This notification shall remain in force upto and inclusive of the 30th September, 2020.
[F.No.
354/41/2020-TRU]