The Central Government vide Notification No. 20/2020- Customs dated 9th April 2020 has exempted the following goods from whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act and the whole of health cess leviable thereon under section 141 the said of Finance Act, 2020:
| S.No | Chapter or Heading or sub–heading or tariff item | Description of goods |
| 1 | 9018 or 9019 | Artificial respiration or other therapeutic respiration apparatus (Ventilators) |
| 2 | 63 or any chapter | Face masks and surgical Masks |
| 3 | 62 or any chapter | Personal protection equipment (PPE) |
| 4 | 30, 38 or any chapter | Covid-19 testing kits |
| 5 | Any Chapter | Inputs for manufacture of items at S. Nos. 1 to 4 above,subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
This notification shall remain in force upto and inclusive of the 30th September, 2020.