The Central Government has given full exemption from basic customs duty on all drugs and Food for Special Medical Purposes imported for personal use or for treatment of all Rare Diseases listed under the National Policy for Rare Diseases 2021 through a general exemption notification.
In order to avail this exemption, the individual importer has to produce a certificate from Central or State Director Health Services or District Medical Officer/Civil Surgeon of the district. Drugs/Medicines generally attract basic customs duty of 10%, while some categories of lifesaving drugs/vaccines attract concessional rate of 5% or Nil.
