Import and Export of vaccines in relation to COVID-19 through courier
Central Board of Indirect Taxes and Customs has issued a Circular No. 56/2020 – dated December 31, 2020 Regarding Import and Export of vaccines in relation to COVID-19 through courier.
In order to facilitate the import-export of vaccines in relation to COVID -19 through Courier, at locations where the Express Cargo Clearance System (ECCS) is operational, the Board has issued the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020 which inter alia state as below:
- Imports of and exports of vaccines in relation to COVID 19 has been allowed without any value limitation.
- Since the vaccines will be imported in durable containers equipped with the requisite temperature monitoring and tracking devices, regulation has been suitably amended to provide for the export of the durable container, including accessories thereof, imported in relation to COVID-19 vaccines.