Exemption of custom duty on medicines for supply under Patient Assistance Programmes

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  • Notification: Customs

Exemption of custom duty on medicines for supply under Patient Assistance Programmes

The Central Government vide Notification No. 16/2017 dated  April 20th, 2017 hereby exempts from whole of the customs duty, the pharmaceutical products as specified in column (2) of the Table provided in the link below, falling under Chapter 30 of the First Schedule to the Customs Tariff Act, 1975, for supplying under Patient Assistance Programmes specified in the corresponding entry in column (3) of the said Table, run by the pharmaceutical companies specified in the corresponding entry in column (4) of the said Table, when imported into India, subject to the following conditions:-

(a) the drugs and medicines are supplied free of cost to the patients under the Patient Assistance Programme of the specified pharmaceutical company;

(b) the said pharmaceutical company furnishes an undertaking to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, having jurisdiction, to the effect that-

(i) it shall maintain the following records:-

(A) name, age, gender, residence and contact details of the patient;

(B) copies of valid identity proof and residence proof of the patient and the caregiver, if any, as the case may be;

(C) the disease diagnosed and the prescribed dosage of drugs and medicines;

(D) the drugs and medicines imported or received and consumed under the said programme;

(ii) the goods shall be used for the specified purpose only;

(c) The said pharmaceutical company also furnishes an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, to pay, in the event of failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained in this notification, along with the applicable interest thereon.

Read more at:  http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs16-2017.pdf