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Circular No. 56/2020-Customs

F.No. 451/22/2020-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
************
Room No. 49, North Block.
New Delhi, dated the 30
th
December 2020

To,
All Principal Chief Commissioners/Chief Commissioners of Customs
All Principal Directors General/Directors General of Customs
All Principal Commissioners/Commissioner of Customs

Madam/ Sir,


Sub: Import and export of vaccines in relation to COVID-19 through Courier -reg.

The COVID-19 pandemic has posed unprecedented challenges to Customs and other
administrations the world over. Right from the onset of the pandemic, the Board has been
taking various measures to keep import-export supply chains operational and ensure that
critical goods are released expeditiously by the Customs. In this context the Board notes that
efficient clearance and distribution of vaccines would be a critical requirement in the
collective fight against the COVID-19 pandemic. The challenges in doing so is heightened by
the fact that the vaccines need to be stored and transported under controlled temperatures and
there are multiple stakeholders involved in this process. This necessitates putting in place
efficient cross-border procedures for speedy evacuation of the vaccines. Accordingly the
Board has proactively reviewed the extant process for cross-border movement of goods and
focussed on especially facilitating the Customs clearance of imported/ export of vaccines
relating to COVID -19.
2. In order to facilitate the import/ export of vaccines in relation to COVID -19 through
Courier, at locations where the Express Cargo Clearance System (ECCS) is operational, the
Board has issued the Courier Imports and Exports (Electronic Declaration and Processing)
Amendment Regulations, 2020. These new regulations amend the Courier Imports and
Exports (Electronic Declaration and Processing) Regulations, 2010 to provide the following:

(i) Imports of and exports of vaccines in relation to COVID 19 has been allowed without
any value limitation.

(ii) Since the vaccines will be imported in durable containers equipped with the requisite
temperature monitoring and tracking devices, sub-regulation (3) of regulation 6 and
the declaration in Form H (CSB IV) of the Regulations have been suitably amended to
provide for the export of the durable container including accessories thereof, imported
in relation to COVID-19 vaccines. The clarifications contained in Circular
No.51/2020-Customs, dated 20.11.2020 would apply for the temporary importation

and re-export of the durable containers including accessories thereof imported in
relation to the COVID-19 vaccines through Courier. Care should be taken to ensure
compliance with the procedure contained in said Circular including execution of a
continuity bond, declaration of the durable containers and accessories thereof as a
separate item in the Customs declaration during import and re-export. Importers may
be advised to indicate the unique identifier of the container and the accessories during
import in the Courier Bill of Entry (CBE-XIII or CBE-XIV, as applicable)
1
and also
at the time of re-export in the Courier Shipping Bill (CSB IV) for facilitating
clearance.

3. Since multiple stakeholders will be involved in the process of clearance of the
vaccines, effective coordination among the stakeholders would be necessary. Commissioners
in charge of the International Courier Terminals where ECCS is operational, are therefore
requested to immediately form a Task Force headed by an officer of the rank of Joint/
Additional Commissioner of Customs and comprising of officials from relevant PGAs,
Authorized Couriers, Custodians, Airlines and other relevant stakeholders. The Task force
shall adopt a coordinated approach for efficient clearance of vaccines relating to COVID-19.

3.1 The details of the Task Force, and the name, designation and contact details of the
Joint/ Additional Commissioner of Customs, heading the Task force may be given wide
publicity through issue of Public Notices and should also be placed in a conspicuous location
in the website of the Commissionerate/ Zone.

4. Difficulties, if any in implementation of the Circular may be brought to the immediate
notice of the Board.

5. Hindi version follows.



(Temsunaro Jamir)
Additional Commissioner (ICD)








1
Replaced vide corrigendum approved by the Board on 20.01.2021.