CBIC exempts COVID-19 vaccines from basic Custom duty till 31st December, 2021 vide Notification No. 45/2021–Customs Dated: 29th September, 2021
Exemption from Customs Duty given earlier on Import of COVID-19 vaccine (upto September 30, 2021) has now been extended till December 31, 2021.
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MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 29th September, 2021
Notification No. 45/2021–Customs
G.S.R. 672(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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, namely:-
TABLE
| S.No. | Chapter, heading, sub-heading or tariff item | Description |
| (1) | (2) | (3) |
| 1. | 30 | COVID-19 vaccine |
2. This notification shall come into force on 1st October, 2021 and remain in force upto and inclusive of the 31st December, 2021.
[F. No. CBIC-190354/66/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
