Delhi HC: No customs duties on rare disease medicines

economictimes.indiatimes.com:

Custom duties and charges shall not be levied on medicines, drugs and therapies for rare diseases, the Delhi High Court has clarified in a recent order.

Justice Pratibha Singh said that whenever medicines are brought in respect of rare diseases, the custom authorities shall ensure that the same are cleared expeditiously and no unnecessary impediments are caused in ensuring that the same reach the concerned hospital.

The judge also asked the HC registry to communicate the order to the Central Board of Indirect Taxes and Customs for immediate compliance.

Justice Prathiba M Singh took note of the Finance Ministry’s last year’s March gazette notification under the Customs Act, 1962 giving full exemption from basic customs duty on all drugs and food for special medical purposes imported for personal use for treatment of all rare diseases listed under the National Policy for Rare Diseases 2021 through a general exemption notification.

The high court was hearing a batch of over 100 petitions filed by children, who are suffering from rare diseases like Duchenne Muscular Dystrophy and Hunter's syndrome, seeking free of cost treatment for them, which is otherwise expensive.