Background:
Earlier, the CBIC issued Notification No. 28/2021-Customs dated April 24, 2021 as amended by Notification No. 31/2021-Customs dated May 31, 2021 and Notification No. 41/2021-Customs dated August 30, 2021, which exempted the import of COVID-19 vaccine from the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (“the Customs Tariff Act”), till September 30, 2021, which was further extended till June 30, 2022 vide Notification No. 45/2021-Customs dated September 29, 2021 as amended by Notification No. 61/2021-Customs Dated December 31, 2021.
Notification:
Now, the CBIC vide Notification No. 01/2023–Customs dated January 13, 2023 has extended the exemption w.e.f. January 14, 2023, on the import of COVID-19 vaccine into India by the Central Government or the State Governments, from the levy of Customs Duty till March 31, 2023.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009611/ENG/Notifications