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Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
(Tax Research Unit)
Instruction No. 09/2021-Customs
Room No. 146-J, North Block
New Delhi, dated 3rd May, 2021
To
All Principal Chief Commissioners/Chief
Commissioners of Customs/Customs (Preventive),
All Principal Chief
Commissioners/Chief Commissioners of Customs & Central tax,
All Principal
Commissioners/Commissioners of Customs/Customs (Preventive),
All Principal
Commissioners/Commissioners of Customs & Central tax,
All Principal Director
Generals/Director Generals under CBIC.
Madam/Sir
Subject: Ad hoc
Exemption from IGST on imports of specified COVID-19 relief material donated
from abroad – regarding
Kind attention is drawn to the Ad hoc Exemption
Order No. 4/2021-Customs, dated 3rd May, 2021 wherein exemption from IGST
has been granted, in circumstances of exceptional nature, to goods specified
in the following Customs notifications:
i. 27/2021-Customs dated 20.04.21
(as amended by notification No.29/2021-Customs dated 30.4.21)
ii.
28/2021-Customs dated 24.04.21,
when received free of cost for free
distribution anywhere in India for COVID relief.
2. This exemption shall be
subject to the following conditions specified therein:
(i) State Government
shall appoint a nodal authority in the State for the purpose of this
exemption. As per section 2 (103) of the Central Goods and Services Tax Act,
2017, state include a Union territory with Legislature.
(ii) The Nodal authority so appointed shall authorise any
entity, relief agency or statutory body, for free distribution of such
Covid-relief material.
(iii). The said goods can be imported free of cost by
a State Government or, any entity/ relief agency/ statutory body, authorized
in this regard for free distribution anywhere in India.
(iv) The importer
shall before clearance of goods from Customs produce a certificate from the
said nodal authorities that goods are meant for free distribution for Covid
relief.
(v) After imports, the importer shall produce, to the Deputy or
Assistant Commissioner of Customs at the port within a period of six months
from the date of importation or within such extended period not exceeding
nine months, a simple statement containing details of goods imported and
distributed free of cost. This statement shall be certified by the said
nodal authority of the State Government.
3. Field formations may take
special note that the exemption order shall apply to all the such
consignments pending clearance from Customs as on date of issue of order,
i.e., the 3rd May, 2021.
4. Revenue Secretary has also written to all the
Chief Secretaries for creation of a State/Union Territory Nodal Agency for
taking immediate action for the purpose of imports of such relief material.
The State Governments, importers, relief agencies, may approach the customs
formation in case they face any difficulty. Chief Commissioners may suitably
sensitize the Nodal officers already appointed in their formation for
facilitating the expeditious clearance of COVID-relief material so that they
are aware of this exemption and deal pro-actively with issues, if any, in
their smooth clearance.
5. A large number of such consignments are
anticipated to arrive in the coming days and certain consignments may be
pending for clearance as on date. The customs formation, may proactively,
take action for speedy clearance of such consignments. It is requested that
necessary instructions be issued to the assessing officers to clear all such
Covid-19 relief material expeditiously. Also, field formation make every
possible effort to work in close coordination with the State Authorities.
6. In case of any difficulty, in
implementing the order, the field formations may approach the Joint
Secretary (TRU-1) or other officers on email gd.lohani@nic.in,
gaurav.singh80@nic.in, or swasif.haider@gov.in .
7. Hindi version will
follow.
F. No. CBIC-190354/2/2021-TO (TRU-I)-CBEC
(Gaurav Singh)
Deputy Secretary (TRU-I)
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