Government To Soon Exempt Customs Duty On Life-Saving Drugs, Specialised Food? What We Know

    These measures are going to come into effect from June 1.

These measures are going to come into effect from June 1.

The government is currently receiving frequent requests for relief in customs duty on drugs and medicines used for the treatment of several rare diseases.

In the past, the central government had made an important announcement regarding rare diseases. He issued an official notification to abolish customs duty on drugs used in the treatment of these conditions and on certain food products. Additionally, the government also waived basic customs duty on drugs and medical devices used for the treatment of cancer and heart diseases. According to the order of the government, a detailed list of these rare diseases is included under the National Rare Disease Policy 2021.

Following a recent directive from the Central Government, additional benefits will be provided relating to imports and exports under specific customs tax chapters, to prevent customs officials from raising questions and to increase efficiency in assessment and facilitation. These measures are to come into effect from June 1. Stakeholders have the right to express their opinion on the suggested amendments regarding import-export disclosure of medical products till May 26.

The Directorate General of Foreign Trade, Ministry of Chemicals and Fertilizers and Ministry of AYUSH have collaboratively prepared the roadmap for these changes. According to the Central Board of Indirect Taxes and Customs (CBIC), “The existing disclosure provisions in respect of Customs do not provide proper information about the medical products being traded.” This is the reason why CBIC has demanded that certain questions regarding tax assessment need to be addressed.

As a fundamental part of dietary management, diets formulated for patients with rare medical conditions, specific diseases or disorders are specially formulated to provide them with the nutrition they need. To avail the facility of this exemption, the individual importer is required to provide a certificate issued by the Central or State Director of Health Services or the District Medical Officer/Civil Surgeon of his particular district.

Previously, exemptions have been granted for specific drugs used in the treatment of spinal muscular atrophy or Duchenne muscular dystrophy. The government is currently receiving frequent requests for relief in customs duty on drugs and medicines used for the treatment of several rare diseases. These medicines and special foods required for the management of such conditions come with a high cost.

“It is estimated that the annual treatment cost for some rare diseases for a 10 kg child can range from Rs 10 lakh to Rs 1 crore per year. This treatment is generally lifelong, and as the child grows older and gains weight, the dosage and cost of the drug increase,” reports the ministry. The ministry has further stated that this waiver will result in significant cost savings and provide much-needed relief to patients.