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of <h1>New 5% Customs Health Cess on Medical Device Imports; Exemptions Available Under Notification No 08/2020.</h1> The Customs Health Cess has been introduced on the import of medical devices under headings 9018 to 9022, at a rate of 5% ad valorem, as per the Finance Bill 2020. This cess is classified as a duty of Customs. However, certain goods are exempt from this cess as per Notification No 08/2020. The system will automatically calculate the cess upon declaration of the relevant tariff item. Changes have been implemented in the Service Centre module for Bill of Entry submissions, requiring specific declarations in the SBE Duty Tag to claim exemptions. Concerns can be addressed to the Commissioner.
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