Further relaxation of customs duty and health cess for products used to combat Covid-19

The Ministry of Finance through notification dated 24 August, 2021 has extended the exemption given to customs duty and health cess for products used to combat Covid-19 till 30th September, 2021. The Ministry through the prior notification dated April 24, 2021 has exempted following goods, 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:

  1. Oxygen concentrator including flow meter, regulator, connectors and tubings.
  2. Medical Oxygen
  3. Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen.
  4. Oxygen canister.
  5. Oxygen filling systems.
  6. Oxygen storage tanks
  7. Oxygen generator
  8. ISO containers for Shipping Oxygen 9.
  9. Cryogenic road transport tanks for Oxygen
  10. Oxygen cylinders including cryogenic cylinders and tanks
  11. 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).
  12. High flow nasal canula device with all attachments; nasal canula for use with the device.
  13. Helmets for use with non-invasive ventilation.
  14. Non-invasive ventilation oronasal masks for ICU ventilators.
  15. Non-invasive ventilation nasal masks for ICU ventilators.
  16. COVID-19 vaccine.