Exempt COVID -19 vaccines from basic Custom duty
Seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 2023- Notification No.01/2023–Customs
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), 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 itemof the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into Indiaby Central GovernmentorState Governments, 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 |
This notification shall come into force on 14th January, 2023 and remain in force up to and inclusive of the 31st March, 2023.
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