Notification No. 85/2017, Dated 14th November 2017

“557B

Any Chapter

All goods, vessels, ships [other than motor vehicles] imported under lease, by the importer for use after import

-

Nil

102”;

“607A

9804

Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier

Nil

Nil

104”;

“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 lifesaving 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 lifesaving 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”.