The Central Board of Indirect Taxes on 15th July 2021 has put in place a 3 step Customs Response Plan (or CRP) for instant Customs clearance of COVID-19 vaccines when imported into the country.
The CBIC’s CRP aims at prompt/instant clearance of the imported vaccines immediately on their arrival or to facilitate the export of the vaccines without delay. The CRP is based on the understanding that any delay in Customs clearance would only damage the vaccine, in view of its special requirement of storage at very low temperatures and it takes into account the extant Customs clearance process especially the role and responsibility of the importer/Customs Brokers and the stakeholders in the logistics supply chain.
Further CBIC has enabled the import/export of vaccines in relation to COVID -19 through Courier, by issuing the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020. The Courier Regulations earlier had certain limits on the value of goods that could be brought in through courier, whereas the amended regulations allow the import and export of COVID vaccines through courier without any value limit.
As the vaccines would be transported through special containers equipped with temperature monitoring and tracking devices, provision has also been made for their duty-free temporary admission.
