Exempts customs duty on ventilators, personal protection equipments, covid-19 testing kits and inputs for these goods.

Document Text

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 20/2020– Customs New Delhi dated the 9th April, 2020 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: S.No . (1) Chapter or Heading or sub–heading or tariff item (2) Table Description of goods (3) 1. 9018 or 9019 Artificial respiration or other therapeutic respiration apparatus (Ventilators) 2. 63 or any Face masks and surgical Masks chapter 3. 62 or any Personal protection equipment (PPE) chapter 4. 30, 38 or any Covid-19 testing kits chapter 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] Deputy Secretary to the Government of India (Gaurav Singh)

HS Codes Referenced

Acts & Provisions Referenced

• Finance Act, 2020: S.

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.