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    <title>Customs Health Cess and procedure to claim exemption</title>
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    <description>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 &quot;C&quot; and AD Flag &quot;+&quot; in the Bill of Entry SBE Duty Tag when filing via RES software.</description>
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