R.K. Jain’s Customs Tariff of India (2 Volume Set) – Edition 2025-26

Description

R.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 basis
Legal and Finance Experts – Lawyers, chartered accountants, tax consultants, and company secretaries seeking the latest legal references for cross-border trade compliances
Trade and Industry Stakeholders – Exporters, importers, multinational corporations, and entrepreneurs in need of reliable insights on tariffs, duties, and exemptions relevant to their business
Government and Regulatory Bodies – Officers, policymakers, and department personnel requiring a single-window reference for updated legislative and procedural norms
Academic and Research Institutions – Colleges, libraries, and universities engaged in teaching or researching taxation, customs laws, and international trade
The Present Publication is the 81st Edition | 2025-26 and is updated till 1st February 2025. This book is edited/authored by R.K. Jain, 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 issued up to 1st February 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 duties
The 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 duties
Part 2 | Import Tariff
General Rules for interpreting import tariff
Detailed chapters (1–98) outlining rates of duty and relevant exemptions for each commodity
Part 3 | Export Tariff
Comprehensive schedule of export duties
Applicable exemptions for specified goods/services
Part 4 | Integrated Goods & Services Tax (IGST) – Summaries of IGST provisions, notifications, rules, and rates applicable on imported goods and related exemptions
Part 5 | Annexures
Documentation on Compensation Cess, Road & Infrastructure Cess, Social Welfare Surcharge, National Calamity Contingent Duty, Additional Duties, and Baggage Rules
Multiple sets of rules for the determination of the origin of goods under various preferential trade agreements
Part 6 | Safeguard Duty – Relevant rules and notifications for the imposition of safeguard measures
Part 7 | Anti-dumping & Countervailing Duty – Provisions, rules, and notifications to understand anti-dumping investigations and levies
Part 8 | Miscellaneous – Commodity Index for quick reference and chronological list of key notifications
The structure of the book is as follows:

Logical Segmentation
Divided into eight key Parts, each addressing distinct areas of the customs laws—from the primary legislation to specialised levy structures
Chapter-by-chapter Approach
Within the Import Tariff, 98 Chapters are organised by sections for easy cross-referencing of specific goods/categories
Annotations & Cross-References
Each chapter includes cross-references to relevant exemption notifications, departmental clarifications, and case law where applicable
Step-by-step Duty Calculation
Provides guidelines and examples on how to determine the effective rate of import duty by factoring in all surcharges and cesses