Notification No. 50 /2017-Customs Dated 30/06/2017

Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India

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) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 17th March, 2012, except as respects things done or omitted to be done before such supersession, 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 or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-

(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and

(b) from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:

 

S.No.

Chapter or
Heading or
sub–heading
or tariff item

Description of goods

Standard
rate

Integrated Goods and Services Tax

 

Condition
No.
2[167A. 30 or 9804 Drugs or medicines used for treatment of rare diseases

Nil

- 112]
1[607 9804 The following goods, imported for personal use, namely: -

(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4;

(b) other life saving drugs or medicines,

(c) life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely-

(i)Zolgensma(OnasemnogeneAbeparv ovec)
(ii) Viltepso (Viltolarsen)
(iii)any other medicine for treatment of the said diseases

 

Nil


Nil


Nil



-


-


Nil

-

16
 

16]
old[607. 9804 The following goods, imported for personal use, namely: -

(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4;

(b) other life saving drugs or medicines

 Nil

Nil

 -

-

 -

16]
607A 9804
 

 

 Lifesaving drugs /medicines for personal use, supplied free of cost by overseas supplier Nil Nil 104
608. 9804 All Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. 10% - -
608A 9804 Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) Nil Nil -

 

Condition No.

Condition
16. If, -

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case

(1) Form for medicines used for treatment of Spinal Muscular Atrophy/ Duchenne Muscular Dystrophy covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
Certificate No....………. of …...…….. (year)
Certified that the medicine………………….(name of the medicine) to be used for the treatment of ……………….............( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy / Duchenne Muscular Dystrophy and exemption from the payment of customs duty and Integrated GST is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

or

(2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.

Certificate No....………. of …...…….. (year)
Certified that the drug / medicine………………….(name of the drug / medicine) to be used for the treatment of ……………….......( patient name), is a life saving drug / medicine for…………………..( disease name) and exemption from the payment of customs duty is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.

104 If the importer at the time of import-

(a) the goods are imported by an individual for personal use; 

(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are life saving drugs or medicines (Regarding description, quantity and technical specificity); and

(c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification;

FORM

Certificate No.............. of .............(year)

Certified that the ...................... (name of the drug/ medicine) being imported by ...............................(name of the patient) is a life saving drug/medicine and required in ........................ (quantity) for treatment period .........(months) and exemption from the payment of IGST is recommended.

Signature with date of Director General /
Deputy Director General / 
Assistant Director General, Health Services, New Delhi or 
Director of Health Services or 
District Medical Officer/Civil Surgeon”
112 If the goods are imported by, –

(a) a Centre of Excellence listed in List 35; or
(b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the drugs or medicines are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs or medicines for the treatment of said rare disease.

1.Substituted Vide:-Notification No. 46/2021-Cus dated 30.09.2021 [ w.e.f 01.10.2021]

2.Inserted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 02.02.2022]