Section 11Sec./Art. 11

Exemption from Import Duties, Taxes and Other Fees for the Procurement, Deployment and Administration of COVID-19 Vaccines. -Beginning January 1, 2021, the procurement, importation, donation, storage, transport, deployment, and administration of COVID-19 vaccines through the COVID-19 Vaccination Program by the government or any of its political subdivisions and by private entities shall be exempt from customs duties, value-added tax, excise tax, donor's tax, and other fees:Provided,That the vaccines shall not be intended for resale or other commercial use and shall be distributed without consideration from persons to be vaccinated.