Customs Health Cess on medical device imports requires declaration and specified Bill of Entry entries to claim exemption. Introduction of Customs Health Cess imposes a 5% ad valorem duty on imports of medical devices under headings 9018-9022 as valued under the Customs Act; the system will calculate the cess on tariff declaration. Notification No. 08/2020 provides exemptions for certain goods, and importers claiming exemption must declare Notification Type 'C' and AD Flag '+' in the Bill of Entry SBE Duty Tag when filing via RES software.