BCD Exemption for Rare Diseases

Basic Customs Duty Exemption for Rare Disease Medicines (India)

Claim Basic Customs Duty (BCD) exemption for eligible rare diseases when importing medicines for personal use. Refer to NPRD 2021 and MoHFW notifications.

BCD Exemption may be available on drugs for specified rare diseases—refer to NPRD 2021 and current MoHFW/CBIC notifications. Always confirm at the time of import.

Prerequisites for Duty Exemption

Rare Disease Certificate
  • Issued by Central/State Director of Health Services, or
  • District Medical Officer / Civil Surgeon
  • Confirms eligibility under NPRD

Note: For import permission, also obtain Form 12B via CDSCO.

Step 1: Obtain Rare Disease Certificate

  • Contact your local health authority (e.g., District Medical Officer)
  • Submit medical records confirming the rare disease diagnosis
  • Certificate confirms the drug is for treatment of a specified rare disease under NPRD

Step 2: Import the Medicine

  • Secure import permit (Form 12B) if needed for personal use
  • Upload Rare Disease Certificate during Form 12A application (if applicable)

Step 3: Claim Exemption at Customs

At airport/seaport customs:

  1. Show Rare Disease Certificate to claim applicable BCD relief
  2. Provide Form 12B, prescription, invoice, ID
Present complete paperwork to avoid delays. Check most recent MoHFW/CBIC instructions at the time of import.

Related: Form 12A/12B Import Process • Named Patient Supply

Official Links & References

  1. National Policy for Rare Diseases, 2021 (PDF)
  2. Full BCD Exemption Notification for Rare Disease Drugs (2023)

Last Verified: January 08, 2026, 11:00 AM IST • Sources: MoHFW, PIB, CBIC

Disclaimer: GNH India Pharmaceuticals Limited provides this information for educational purposes only. We are not responsible for exemption approval or any outcomes. Users are advised to verify with MoHFW and customs authorities. GNH India does not guarantee tax exemption.