In the wake of COVID-19 outbreak, and to facilitate the fight to contain its spread, the Government has issued a Notification No. 20/2020-Customs dated April 9, 2020, exempting the following medical devices from all customs duty and health cess:
- COVID-19 test kits;
- Face masks and surgical masks;
- Personal Protection Equipment (PPE);
- Artificial respiration or other therapeutic respiration apparatus (i.e. ventilators); and
- Inputs required in manufacturing such products provided that importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
This exemption will remain effective until 30 September 2020.