Customs Duty Exemption On Oxygen Imports

Central Board of Indirect Taxes and Customs (CBIC) announced the Customs Duty Exemption On Oxygen Imports vide a notification 41/2021-Custom, dated 30-08-2021. The Government has decided to waive the Customs duty and the health cess on the

import of medical Oxygen and a slew of equipment related to Oxygen production till September 30th, 2021. CBIC also granted essential Customs duty and health cess exemption on Covid-19 vaccines Know more about the CBIC Norms for Courier Import and Export of COVID-19 Vaccines

Gist of Notification

To augment the medical oxygen production and availability and to meet the rising demand, it was decided to grant total exemption from Basic Customs Duty and health cess on import of the items related to Oxygen and oxygen-related equipment for one month, i.e., till September 30th, 2021. The Government of India has decided to waive essential customs duty on the import of Covid-19 vaccines till September 30th, 2021.

Earlier Announcement - Customs Duty Waiver for Oxygen

To improve the supply of medical Oxygen in India, which has been hit hard by the second Covid-19 wave, the Central Board of Indirect Taxes and Customs (CBIC) exempted the

Customs Duty on the import of Oxygen. The CBIC Notification dated 24.04.2021 announced that the Government has decided to waive the Customs duty and the health cess for three months on the import of medical Oxygen and a slew of equipment related to the production of the Oxygen. The Government also granted essential Customs duty and health exemption on Covid-19 vaccines until July 31st, 2021.

Exemption List

Besides medical Oxygen, the list of equipment on which essential customs duty and health cess have been exempted includes:

Oxygen concentrator including flow meter, regulator, connectors, and tubing
Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants
Cryogenic oxygen Air Separation Units (ASUs) produce liquid/gaseous Oxygen
Oxygen canister
Oxygen filling systems.
Oxygen storage tanks
Oxygen generator
ISO containers for Shipping Oxygen
Cryogenic road transport tanks for Oxygen
Oxygen cylinders, including cryogenic cylinders and tanks, manufacture equipment related to the production
Parts of goods as stated above, manufacture of equipment related to the production, transportation, distribution, or storage of Oxygen, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
Any other device from which Oxygen can be generated.

Customs duty and health cess exemption have also been provided for the import of ventilators (capable of functioning as high-flow devices) with nasal Cannula; compressors, including all accessories and tubing; humidifiers and viral filters; high flow nasal cannula devices with all attachments; helmets for use with non-invasive ventilation; non-invasive ventilation oronasal masks for ICU ventilators; and non-invasive ventilation nasal masks for ICU ventilators. The official notification about the Customs Duties Exemption on Oxygen imports is as follows:

Import Export Code

The Import Export Code is a primary document that is necessary for commencing Import-export activities. For exporting or importing any goods or services the IE code is to be obtained.IEC has numerous benefits for the growth of the business. Certainly, you cannot ignore the necessity of IE code registration as it is mandatory. You can apply for an

Import Export code through IndiaFilings and obtain it within 6 to 7 days.

Back to Learn

Frequently Asked Questions

Common questions about Customs Duty Exemption on Oxygen Imports.

The Customs Duty Exemption on Oxygen imports aims to augment the medical oxygen production and availability in India to meet the rising demand caused by the COVID-19 pandemic. By waiving the customs duty and health cess on imports of oxygen and related equipment, the government aims to facilitate easier and more affordable access to these essential supplies.

The exemption covers a range of items related to oxygen and oxygen production, including medical oxygen, oxygen concentrators, vacuum pressure swing absorption (VPSA) and pressure swing absorption (PSA) oxygen plants, cryogenic oxygen, air separation units (ASUs), oxygen canisters, filling systems, storage tanks, generators, cylinders, ISO containers for shipping, cryogenic road transport tanks, and parts/equipment for production, transportation, distribution, or storage of oxygen.

According to the notification, the Customs Duty Exemption on Oxygen imports is valid for one month, until September 30th, 2021. This temporary measure was introduced to address the urgent need for increased oxygen supply during the COVID-19 crisis.

Yes, the notification also grants exemption from customs duty and health cess on the import of COVID-19 vaccines until September 30th, 2021. This is in addition to the exemption on oxygen and related equipment.

The Import Export Code (IEC) is a mandatory document required for engaging in import-export activities in India. It serves as a unique identification number for businesses involved in international trade. Obtaining an IEC is necessary to commence import or export of goods or services.

According to the article, you can apply for an Import Export Code (IEC) through IndiaFilings, an online platform that facilitates the process. The article mentions that the IEC can be obtained within 6 to 7 days after applying through IndiaFilings.

The article states that an IEC has numerous benefits for the growth of a business. It is a necessary document that cannot be ignored if a business wants to engage in import or export activities. Obtaining an IEC facilitates international trade and can contribute to the expansion of a business.

To avail the exemption, the importer must follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The article does not provide specific details about this procedure, but it suggests that there are certain conditions and regulations to be followed.

Yes, the exemption also covers the import of ventilators (capable of functioning as high-flow devices) with nasal cannula, compressors, humidifiers, viral filters, high-flow nasal cannula devices, helmets for non-invasive ventilation, non-invasive ventilation masks for ICU ventilators, and related accessories.

The Customs Duty Exemption on Oxygen imports holds significant importance during the COVID-19 pandemic, as it aims to address the shortage of medical oxygen and facilitate easier access to essential oxygen supplies. By reducing the import costs through the exemption, the government aims to improve the availability of oxygen for treating COVID-19 patients and saving lives during this public health crisis.