Ad hoc Exemption Order No. 4/2021-Customs

New Delhi, the 3rd May, 2021
G.S.R. (E)…- In exercise of the powers conferred by sub-section (2) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, under exceptional circumstances
prevailing due to the COVID-19 pandemic, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods of the description as specified in the notifications
listed in the Appendix below, falling within the Chapter, heading, sub–heading or tariff item
of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the said
notifications, when imported into India, from the whole of the integrated tax leviable thereon
under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), subject to the conditions specified
in the Annexure to this exemption order.

  1. This exemption order shall remain in force upto and inclusive of the 30th day of June,
    2021 and shall also apply to goods which are pending for clearance on the date of issue of this
    S.No. Notification
    Notification No. 27/2021-Customs, dated the 20th April, 2021
    [G.S.R. 284(E), dated the 20th April, 2021]
    Notification No. 28/2021-Customs, dated the 24th April, 2021
    [G.S.R. 286(E), dated the 24th April, 2021]
    No. Condition
    The said goods are imported free of cost for the purpose of Covid relief by a
    State Government or, any entity, relief agency or statutory body, authorised in
    this regard by any State Government.
  2. The said goods are received from abroad for free distribution in India for the
    purpose of Covid relief.
    Before clearance of the goods, the importer produces to the Deputy or Assistant
    Commissioner of Customs, as the case may be, a certificate from a nodal
    authority, appointed by a State Government, that the imported goods are meant
    for free distribution for Covid relief, by the State Government, or the entity,
    relief agency or statutory body, as specified in such certificate.
    The importer produces before the Deputy or Assistant Commissioner of
    Customs, as the case may be, at the port of import within a period of six months
    from the date of importation, or within such extended period not exceeding nine
    months from the said date as that Deputy or Assistant Commissioner of Customs
    may allow, a statement containing details of goods distributed free of cost duly
    certified by the said nodal authority of the State Government.
    [F.No. CBIC-190354/2/2021-TO(TRU-I)-CBEC]
    (Gaurav Singh)
    Deputy Secretary to the Government of India

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