Recently, the Central Government has issued notification no. 35/2021-Customs dated 12.07.2021 to provide exemption from customs duty leviable under the First Schedule on import of various goods including raw material for manufacturing Covid-19 test kits subject to the condition that importer follows the procedure set out in the Customs (Import of Goods at Concessional rate of Duty) Rules, 2017, as tabulated below:

Chapter or heading or sub-heading or tariff item	Description of Goods
2923 20 90	–        DMPC (1,2-Dimyristoyl-sn-glycero-3-phosphocholine) –        DMPG (1,2-Dimyristoyl-sn-glycero-3-phospho-rac-glycerol, sodium salt) –        HSPC (Hydrogenated phosphatidylcholine from soybean) –        DSPG (1,2-Sistearoyl-sn-glycero-3-phospho-rac-glycerol, sodium salt) –        Egg Lecithin
2906 13 10	Cholesterol HP
Any Chapter	Raw materials for manufacturing COVID test kits

The said exemption shall be available till 31^st August, 2021 for goods covered under heading ‘2923 20 90’ and ‘2906 13 10’. However, on raw materials for manufacturing COVID test kits exemption is available till 30^th September, 2021.