Centax Customs Tariff of India Custom Duty Rates & Exemptions by RK Jain 85rd Edition 2026-27

DescriptionCentax Customs Tariff of India Custom Duty Rates & Exemptions by RK Jain 85rd Edition 2026-27R.K. Jain’s Customs Tariff of India is a comprehensive two-volume compendium presenting the most up-to-date and authoritative reference on India’s customs tariff laws. It offers a meticulous compilation of the Customs Tariff Act 1975, detailed Import and Export Tariffs, notifications, exemptions, and associated laws such as IGST, Safeguard Duty, and Anti-dumping & Countervailing Duties. With a rich publishing history since 1979, this book continues the tradition of providing clarity and guidance in customs duty and international trade regulations.This book is intended for the following audience:Customs Professionals and Practitioners – Ideal for customs consultants, agents, freight forwarders, and professionals who navigate tariff classifications and exemptions on a daily basisLegal and Finance Experts – Lawyers, chartered accountants, tax consultants, and company secretaries seeking the latest legal references for cross-border trade compliancesTrade and Industry Stakeholders – Exporters, importers, multinational corporations, and entrepreneurs in need of reliable insights on tariffs, duties, and exemptions relevant to their businessGovernment and Regulatory Bodies – Officers, policymakers, and department personnel requiring a single-window reference for updated legislative and procedural normsAcademic and Research Institutions – Colleges, libraries, and universities engaged in teaching or researching taxation, customs laws, and international tradeThe Present Publication is the 82nd Edition | 2025-26, amended by the Finance Act 2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:[Comprehensive Coverage] Spans across two volumes, covering all critical aspects of India’s customs framework—from the Customs Tariff Act itself to detailed schedules and notifications on both imports and exports[Latest Amendments & Notifications] Incorporates all essential notifications and updates (Finance Act 2025), ensuring readers have the most current legal position[Ease of Reference] Structured into clearly defined Parts and Sections—facilitating quick navigation through laws, rules, and notifications[Practical Insights & Examples] Guidance on calculating effective import duty rates, including illustrations on Basic Customs Duty, IGST, Compensation Cess, and more[Annexures & Supplementary Rules] Contains extensive annexures covering cesses, additional duties, special duties, baggage rules, origin determination rules, and other necessary regulations[Safeguard & Anti-dumping Measures] Dedicated Parts on Safeguard Duty and Anti-dumping & Countervailing Duty crucial for businesses dealing with protective dutiesThe coverage of the book is as follows:Part 1 | Customs Tariff Act, 1975 – Full text of the Act, offering foundational legal provisions on import/export dutiesPart 2 | Import TariffGeneral Rules for interpreting import tariffDetailed chapters (1–98) outlining rates of duty and relevant exemptions for each commodityPart 3 | Export TariffComprehensive schedule of export dutiesApplicable exemptions for specified goods/servicesPart 4 | Integrated Goods & Services Tax (IGST) – Summaries of IGST provisions, notifications, rules, and rates applicable on imported goods and related exemptionsPart 5 | AnnexuresDocumentation on Compensation Cess, Road & Infrastructure Cess, Social Welfare Surcharge, National Calamity Contingent Duty, Additional Duties, and Baggage RulesMultiple sets of rules for the determination of the origin of goods under various preferential trade agreementsPart 6 | Safeguard Duty – Relevant rules and notifications for the imposition of safeguard measuresPart 7 | Anti-dumping & Countervailing Duty – Provisions, rules, and notifications to understand anti-dumping investigations and leviesPart 8 | Miscellaneous – Commodity Index for quick reference and chronological list of key notificationsThe structure of the book is as follows:Logical SegmentationDivided into eight key Parts, each addressing distinct areas of the customs laws—from the primary legislation to specialised levy structuresChapter-by-chapter ApproachWithin the Import Tariff, 98 Chapters are organised by sections for easy cross-referencing of specific goods/categoriesAnnotations & Cross-ReferencesEach chapter includes cross-references to relevant exemption notifications, departmental clarifications, and case law where applicableStep-by-step Duty CalculationProvides guidelines and examples on how to determine the effective rate of import duty by factoring in all surcharges and cesses