Customs duty exemption for ventilators, masks, PPE and testing kits enables duty free importation subject to concessional import rules. The notification exempts from the whole of customs duty and the whole of health cess ventilators, face masks and surgical masks, personal protection equipment (PPE), covid-19 testing kits, and inputs for their manufacture, subject to the importer following the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, under powers of the Customs Act and Finance Act; the exemption was in force until 30 September 2020 and later rescinded effective 2 February 2022.