The government has allowed import and export of COVID-19 vaccines without any value limitation, in order to ensure speedy clearance and distribution. The Central Board of Indirect Taxes and Customs (CBIC) has amended the regulations to facilitate the import/export of Covid-19 vaccines through courier, at locations where the Express Cargo Clearance System (ECCS) is operational. "Imports of and exports of vaccines in relation to Covid-19 has been allowed without any value limitation," said the amended Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020. The CBIC said that Covid-19 has posed unprecedented challenges to Customs and other administrations the world over and efficient clearance and distribution of vaccines would be a critical requirement in the collective fight against the pandemic.