CBIC had earlier vide Notification No. 28/2021-Customs dated April 24, 2021 as amended by Notification No. 31/2021-Customs dated May 31, 2021 and Notification No. 41/2021-Customs dated August 30, 2021 exempted from whole of the duty of customs leviable, the import of inter alia COVID-19 Vaccine. These exemptions are having validity till September 30, 2021.

Now, the CBIC vide Notification No. 45/2021-Customs dated September 29, 2021 has further extended exemption of COVID-19 vaccine when imported into India, from the whole of the duty of customs leviable.

This notification shall come into force w.e.f. October 01, 2021 and it shall remain effective till December 31, 2021.