Apr 26 2021
Added in Custom Duty / Press Release Print Friendly and PDF
Covid related vaccines & Oxygen exempted from basic customs duty

 

 

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 28/2021–Customs

New Delhi, the 24th April, 2021

G.S.R. 286(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 31st July, 2021.

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

GAURAV SINGH, Dy. Secy.

 

 

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