R. K. Jain’s Customs Tariff of India [2 Vols. 2026]

Description

Customs Tariff of India: Customs Duty Rates & Exemptions

R.K. Jain’s Customs Tariff of India is India’s most comprehensive, authoritative, and practice-oriented Customs tariff reference, editorially designed as a complete tariff-and-levy operating system rather than a mere reproduction of rate schedules. Presented as a two-volume integrated framework, the publication consolidates the entire statutory and operational architecture governing import and export duties, covering Customs duty rates, exemptions, IGST on imports, export tariff, cesses, additional duties, trade-remedial measures, baggage law, and preferential trade regimes within a single, logically sequenced system. The Edition is issued as the Budget 2026 Edition, fully incorporating Finance Bill–linked amendments, post-Budget notifications, and newly introduced levy frameworks. The editorial philosophy of this Edition is decisively change-first and practice-driven—enabling users first to understand what has changed, why it has changed, and how it impacts duty computation, before applying the consolidated tariff and exemption structure applicable for FY 2026–27.

This publication is indispensable for stakeholders who require classification certainty, effective-rate accuracy, exemption defensibility, and audit- or litigation-grade traceability, including:

Customs & Indirect Tax Practitioners and Litigation Professionals
Chartered Accountants, Cost Accountants, and Company Secretaries
Importers, Exporters, and Trade Compliance Teams
Customs Brokers and Logistics Professionals handling assessments and clearances
In-house Legal, Tax, and Regulatory Departments
Trade-remedy Specialists dealing with anti-dumping, countervailing, and safeguard duties
Government Officers and Departmental Authorities
The Present Publication is the 84th Edition | 2026-27, updated till 1st February 2026. This book is edited by Centax’s Editorial Board with the following noteworthy features:

[Complete Customs Levy Coverage] Integrates every levy that can arise on import or export—Basic Customs Duty, IGST, export duty, cesses, additional duties, safeguard duty, anti-dumping and countervailing duties
[Budget 2026–First Architecture] Finance Bill, 2026 amendments and post-Budget notifications are editorially embedded, ensuring immediate FY 2026–27 applicability
[Practice-driven Design] Structured to mirror real-world Customs assessment and compliance processes rather than academic sequencing
[Annexure-based Complexity Management] Cesses, special duties, baggage law, trade agreements, and origin rules are consolidated in dedicated annexures for clarity and ease of use
[Trade-remedy Ready] Separate, fully developed modules for safeguard measures and anti-dumping/countervailing duty regimes
[Execution-grade Navigation] Commodity Index and chronological notification lists support rapid lookup, historical tracing, and audit defensibility
[Legacy Accuracy] Part of the R.K. Jain Customs law continuum, refined through decades of practitioner use and judicial reliance
The coverage of the book is as follows:

Part 1 — Customs Tariff Act 1975 (Vol. 1)
Volume 1 | Customs Duty Rates & Exemptions — Volume 1 functions as the primary import-classification and rate-determination engine
Budget 2026 Documentation — The volume opens with relevant extracts of:
Finance Bill 2026
Notes on Clauses
Explanatory Memorandum
TRU Letter dated 1-2-2026
This ensures that users first understand the legislative intent, scope of amendments, and effective-date mechanics before applying the tariff
Customs Tariff Act 1975 (Text) — The complete statutory framework governing tariff levy, trade remedies, refunds, appeals, and Government powers
Import Tariff – First Schedule (HS-Based)
Organised across 21 Sections and 98 Chapters
Begins with General Rules for Interpretation, followed by general exemptions
Each Section and Chapter is supported by Section Notes and Chapter Notes, forming the legal foundation for classification
Where applicable, entries are followed by tariff values, exemption notifications, safeguard or trade-remedy references, and departmental clarifications/case law
This structure allows users to determine correct classification, base duty rate, and applicable exemptions in a single, continuous workflow
Volume 2 | IGST, Export Tariff, Cesses & Trade-Remedial Duties — Volume 2 expands the tariff framework into a comprehensive operational manual, addressing areas where most practical disputes and computations arise.
Export Tariff (Second Schedule)
Complete export duty structure with commodity-wise rates
General and specific export duty exemptions
Embedded departmental clarifications and case-law references, enhancing litigation utility
IGST on Imports
A detailed Bird’s-Eye View of IGST, explaining constitutional authority, levy mechanism, and Customs interface
Consolidated IGST notifications covering law & procedure, rates, nil-rated supplies, and exemptions
Clear linkage between Customs valuation and IGST computation at the time of import
Cesses & Additional Duties (Dedicated Annexures) — Includes exhaustive coverage of:
Health Security se National Security Cess Act 2025, along with Rules 2026 and FAQs
Social Welfare Surcharge
Agriculture Infrastructure & Development Cess
Road & Infrastructure Cess, Health Cess on medical devices, NCCD, and other levies
Explicit identification of legacy cesses that are omitted or no longer leviable
Trade-Remedial Framework
Safeguard Duty – General safeguard rules, quantitative restriction rules, and FTA-linked bilateral safeguard regimes
Anti-dumping & Countervailing Duty – Principal rules, notifications, and injury-assessment mechanisms
Baggage Law
Baggage Rules 2026
Customs Baggage (Declaration and Processing) Regulations 2026
This ensures full alignment with the new passenger-baggage regime effective from Budget 2026
Preferential Trade Agreements & Rules of Origin
Comprehensive Rules of Origin under SAFTA, ASEAN, India-UAE CEPA, India-Australia ECTA, India-Japan CEPA, EFTA TEPA, and other agreements
Customs (Administration of Rules of Origin under Trade Agreements) Rules 2020
Research & Navigation Tools
Commodity Index for rapid tariff identification
Chronological list of basic notifications for historical tracing and audit support
The structure of the book is as follows:

Two-volume Functional Segregation — Import-side tariff logic in Volume 1; export, IGST, cesses, and remedies in Volume 2
Statute → Classification → Rate → Exemption → Additional Levies → IGST → Trade Remedies — Mirrors actual Customs assessment practice
Annexure-centric Design — Prevents dilution of core tariff while preserving depth for advanced compliance and litigation use
HS-Code Driven Navigation — Enables precise, defensible classification and rate determination