Ad hoc Exemption No. 04/2021-Customs valid till 30.06.2021 from IGST on imports of certain COVID-19 relief material authorised by State Governments subject to specified conditions

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  • Ad hoc Exemption No. 04/2021-Customs valid till 30.06.2021 from IGST on imports of certain COVID-19 relief material authorised by State Governments subject to specified conditions

F. No. S/22-Gen-20/2020-21/AM 0)/JNCH
PUBLIC NOTICE No. 42/2021

 

Kind attention of Importers/Custom Brokers and other stakeholders is drawn to the Central Government Ad hoc exemption order No. 04/2021-Customs dated 03.05.2021 (Annexure-A) and CBIC Instruction No. 09/2021-Customs dated 03.05.2021 (Annexure-B).

2. The Ad hoc exemption from IGST is provided to certain goods when received free of cost for free distribution anywhere in India for COVID relief. The said goods are to be imported free of cost for purpose of COVID relief by a State Government or, any/entity/relief agency/statutory body, authorized in this regard by the Nodal Authority appointed by State Government for the purpose of this exemption, for free distribution in India for purpose of COVID relief. As per CGST Act, 2017, State includes a Union Territory with Legislature.

3. The Ad hoc exemption is applicable only to goods specified in Notification No. 27/2021-Customs, as amended by No. 29/2021-Customs (Annexure-C) and No. 28/2021-Customs (annexure-D).

4. At the time of import, the importer shall, before clearance of goods from Customs, produce a Certificate in the prescribed format (Annexure-E) from the above referred Nodal Authority.

5. Shri Dipin Singla, Additional Commissioner of Customs, JNCH (Tel: 9711105944, Email: adccccu.jnch&gov.in) is the Nodal Officer for imports of such relief materials at Nhava Sheva (INNSA1). The relevant importer authorized by the Nodal Authority/such importers Custom Broker may approach the Nodal Officer for any assistance and the Nodal Officer shall coordinate the ground level facilitation as necessary in the relevant case for the purpose of import. In addition, all the Customs officers and staff concerned in the dealing with such imports including in the Assessing Groups, Docks, RMSFC, TSK, etc. shall ensure seamless clearance without loss of time and would, for this purpose, also coordinate as necessary with other stakeholders. This shall be a Standing Order for the officers and staff of Customs.

This issues with the concurrent approval of Pr. Commissioner/Commissioners NS-Gen. I, III and V.