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Date: 13-01-2023
Notification No: Notification No. 01 /2023–Customs
Issuing Authority: Indian Customs  
Type: Tariff
File No: [F.No. CBIC-190354/66/2021-TO(TRU-I)-CBEC]
Subject: seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 2023
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01 /2023–Customs
New Delhi, the 13th
January, 2023

G.S.R. (E)….- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods of the description specified in column (3) of the Table
below, falling within the Chapter, heading, sub–heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into
India by Central Government or State Governments, from the whole of the duty of customs leviable
thereon under the said First Schedule, namely:-

Table

S.No Chapter, heading,
sub-heading or
tariff item
Description
(1) (2) (3)
1 30 COVID-19 vaccine

 2. This notification shall come into force on 14th January, 2023 and remain in force upto and
inclusive of the 31st March, 2023.

[F.No. CBIC-190354/66/2021-TO(TRU-I)-CBEC]

(Nitish Karnatak)
Under Secretary to the Government of India

       

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