ANNOUNCEMENT 24 Apr 2021

India has temporarily exempted the imports of certain medical goods from the imposition of the customs duty and health cess.

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising
Inception date: 24 Apr 2021 | Removal date: 31 Jul 2021

Import tariff

On 24 April 2021, the Indian Ministry of Finance through Notification No. 28/2021-Customs exempted the imports of the following goods from the customs duty applicable, in response to the COVID-19 pandemic -

  • Oxygen concentrator including flow meter, regulator, connectors, and tubings
  • Medical oxygen
  • Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen
  • Oxygen canister
  • Oxygen filling systems
  • Oxygen storage tanks
  • Oxygen generator
  • ISO containers for Shipping Oxygen
  • Cryogenic road transport tanks for Oxygen
  • Oxygen cylinders including cryogenic cylinders and tanks
  • Parts of goods used in the manufacture of equipment related to the production, transportation, distribution, or storage of Oxygen,
  • Any other device from which oxygen can be generated
  • Ventilators, including ventilator with compressors, all accessories, and tubings, humidifiers, viral filters
  • High flow nasal canula device with all attachments, nasal canula for use with the device.
  • Helmets for use with non-invasive ventilation.
  • Non-invasive ventilation oronasal masks for ICU ventilators
  • Non-invasive ventilation nasal masks for ICU ventilators
  • COVID-19 vaccine

The duty exemption will be applicable until 31 July 2021.

Inception date: 24 Apr 2021 | Removal date: 31 Jul 2021

Internal taxation of imports

On 24 April 2021, the Indian Ministry of Finance through Notification No. 28/2021-Customs exempted the imports of the following goods from the imposition of a 5% health cess, in response to the COVID-19 pandemic -

  • Oxygen concentrator including flow meter, regulator, connectors, and tubings
  • Medical oxygen
  • Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen
  • Oxygen canister
  • Oxygen filling systems
  • Oxygen storage tanks
  • Oxygen generator
  • ISO containers for Shipping Oxygen
  • Cryogenic road transport tanks for Oxygen
  • Oxygen cylinders including cryogenic cylinders and tanks
  • Parts of goods used in the manufacture of equipment related to the production, transportation, distribution, or storage of Oxygen,
  • Any other device from which oxygen can be generated
  • Ventilators, including ventilator with compressors, all accessories, and tubings, humidifiers, viral filters
  • High flow nasal canula device with all attachments, nasal canula for use with the device.
  • Helmets for use with non-invasive ventilation.
  • Non-invasive ventilation oronasal masks for ICU ventilators
  • Non-invasive ventilation nasal masks for ICU ventilators
  • COVID-19 vaccine

The exemption will be applicable until 31 July 2021.