08/05/2021
15 Points to be consider while importing COVID Relief Material and claiming benefits.
1. Basic Customs Duty exempted till 31st October 2021 for the materials as per Notification No 27 dated 20th April 2021
2. Basic Customs Duty and Health Cess exempted till 31st July 2021 for the materials as per Notification No 28 dated 24th April 2021
3. Basic Customs Duty exempted till 31st October 2021 for the materials as per Notification No 29 dated 30th April 2021
4. BCD and Health Cess exemption available on import of material in case of purchased or donated material.
5. IGST exemption extended on imports of Covid 19 relief material donated from abroad till 30th June 2021 as per Ad hoc Exemption Order No.4/2021
6. The said good need to be imported free of cost by State Govt, or any other entity, relief agency or statutory body, authorized by State Govt.
7. If the said goods carry cost on purchase, the benefit of IGST exemption of 12% vide Point No.4 above, will not be available.
8. The distribution of relief material to be for the benefit of public at large and not for the employees of the importing entity.
9. The said goods are received for free distribution in India for relief purposes.
10. The importer can file a self-declaration declaring to take benefit of the Notifications no 27,28,29; Adhoc Order No.4 as per points 1,2,3,5 above; mentioning that all the conditions of the notifications shall be complied with.
11. The importer need to obtain Certificate from Nodal Authority to the effect that such imported goods are for free distribution for Covid relief.
12. The List of Nodal authorities for States / UTs is notified for AdHoc IGST exemption for obtaining the certification as per point 10 above.
13. Before clearance of goods, the imported need to produce the certificate as per point 11 above to The Deputy or Assistant Commissioner of Customs.
14. The importer to produce to The Deputy or Assistant Commissioner of Customs at the port of import, a statement containing details of goods distributed free of cost duly certified by the said nodal authority as per point no.12 above.
15. The statement under point 14 above need to filed within 6 months of import date or within such extended period not exceeding 9 months from the date of import.