Seeks to amend notification No 50/2017-Customs dated 30.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise of Customs)

Notification No. 85/2017-Customs

New Delhi, the 14th November, 2017

G.S.R. 1403(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017 Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification, –

(a) in the Table, –

(i) after S. No. 557A and the entries relating thereto, the following shall be inserted, namely:

“557B Any Chapter All goods, vessels, ships [other than motor vehicles] imported under lease, by the importer
for use after import
Nil 102”;

(ii) after S. No. 607 and the entries relating thereto, the following shall be inserted, namely:

“607A 9804 Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier Nil Nil 104”;

(b) in the Annexure, after condition No. 103, the following conditions shall be inserted, namely:-

“104 If the importer at the time of import-

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and

(c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification;

FORM

Certificate No….………. of …………. (year)

Certified that the …………………. (name of the drug/medicine) being imported by …….……………………(name of the patient) is a lifesaving drug/medicine and required in ……….…….……. (quantity) for treatment period ………(months) and exemption from the payment of IGST is recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General, Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon”.

[F.No.354/320/201 7-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 84/2017-Customs, dated the 08th November, 2017, published vide number G.S.R. 1376(E), dated the 08th November, 2017.

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4 Comments

  1. Ankur Maniar says:

    Sir, My daughter suffers from Leigh’s syndrome.

    We need to import her medicine Vigabatrin from abroad. For the same, I would like to know if we can apply for custom duty exemption certificate.

    The procedure and system for the same.aA

  2. Godwin Afonso says:

    Till date I have not received any reply to my query.
    Please let me know the formalities that I have to do for obtaining a duty free exemption certificate.

  3. Godwin Afonso says:

    Dear Sir, my son is suffering from PHHI, (Low sugars) and is being treated with Diazoxide Proglycem, which is now not available in India, hence I need to procure the same from foreign countries. I need to know the formalities to apply for Duty Exemption Certificate for import of medicine for personal use. please guide me.

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