R.K. Jain’s Customs Tariff of India | 2025-26

Description

R.K. Jain’s Customs Tariff of India is a two-volume, practitioner-oriented compendium that presents the complete tariff framework in force as amended by the Finance Act, 2025 and incorporating notifications issued up to 18-08-2025. It consolidates the Customs Tariff Act 1975, the Import (First Schedule) and Export (Second Schedule) Tariffs, IGST extracts & rate/exemption notifications, cesses & additional duties, Rules of Origin spanning India’s FTAs/PTAs, and the full texts of anti-dumping, countervailing and safeguard rules with live notification references. The Edition includes a guided ‘How to Use this Tariff’ and a worked method for calculating effective duty—from BCD and SWS to IGST, Compensation Cess, and trade-remedy duties—so readers can move from statute to effective rate.

This book is intended for the following audience:

• Customs & Trade Professionals – Indirect tax consultants, customs brokers, and in-house trade compliance teams
• Corporate Finance, Procurement & Supply-Chain – Import/export planners, pricing teams, and cost engineers
• Legal & Policy Practitioners – Advocates, law firms, and policy researchers dealing with customs and trade remedies
• Government & Academia – Department officers, tribunals, training institutes, and universities
• Exporters/Importers & Industry Associations – Sector bodies needing a single, authoritative tariff reference                                                                                The Present Publication is the 83^rd Edition | 2025-26, amended by the Finance Act 2025 and updated upto 18^th August 2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:
• [Authoritative Texts] Complete Customs Tariff Act 1975 with First & Second Schedules
• [End-to-end Import/Export Coverage] Import tariff with Rules of Interpretation, General Exemptions, section/chapter notes; Export tariff with schedules and exemptions
• [IGST at a Glance] Extracts of IGST law & rules, rate notifications, nil-rated lists, and exemptions consolidated
• [Cesses & Additional Levies] Compensation Cess, AIDC, SWS, Special Duty, NCCD, Health Cess, Road & Infrastructure Cess —compiled with governing notifications
• [Rules of Origin (RoO)] Exhaustive RoO texts spanning ASEAN, SAFTA, Singapore CECA, Japan CEPA, Korea CEPA, Malaysia CEPA, Sri Lanka FTA, MERCOSUR PTA, Chile PTA, APTA, DFTP (LDC), Mauritius CECPA, UAE CEPA, Australia ECTA, and others, plus CAROTAR 2020
• [Trade Remedies] Full anti-dumping and countervailing duty rules, refund rules, safeguard rules (including bilateral safeguards under CEPA/CECA), and notifications imposing duties
• [Practical Aids]

• • ‘How to Use this Tariff’ and  ‘How to Calculate Effective Duty’  with a clear step-by-step illustration (arriving at effective duty considering BCD → SWS → IGST → Compensation Cess, etc.)
  • Commodity Index and Chronological List of Basic Notifications for swift navigation.
  • Chapter-level Signposts to tariff values, exemptions, trade-remedy duties, and departmental clarifications/case law
• [Longstanding Trust] A continuously improved work since 1979, with milestone editions, reflecting decades of editorial rigour                                                            The coverage of the book is as follows:

• Part 1 — Customs Tariff Act 1975 (Vol. 1)

• • Core charging, preferential/trade-agreement provisions, emergency powers, trade-remedy sections (9, 9A, 9AA, 9B, 9C), and Schedule links
• Part 2 — Import Tariff | First Schedule (Vol. 1)
  • General Rules of Interpretation, General Exemptions, Section & Chapter Notes across Chs. 1–98
  • At the chapter level, pointers to Tariff Values, ADD/CVD & Safeguard listings, Exemption Notifications, and departmental clarifications/case law
• Part 3 — Export Tariff | Second Schedule (Vol. 2)
  • Export duty items, schedules, and export-side exemptions
• Part 4 — IGST (Vol. 2)
  • Bird’s-eye view of IGST, procedural notifications, rate notifications, Nil-rated goods, and IGST exemptions for goods at import
• Part 5 — Annexures (Vol. 2)
  • Cesses & Additional Duties – Compensation Cess, CVD (where applicable), SWS, AIDC, Special Duty, NCCD, Road & Infrastructure Cess, Health Cess; Baggage Rules; Project Imports Regulations; Import of Goods at Concessional Rate Rules, 2022
  • Rules of Origin & Preferential Schemes – Comprehensive RoO rule-sets and notifications across India’s preferential trade architecture, plus CAROTAR 2020
  • Validating Provisions & Notifications impacting tariff continuity
• Part 6 — Safeguard Duty (Vol. 2)
  • General and bilateral safeguard rules (g., under Japan/Korea/Malaysia/ASEAN/Singapore agreements) and duty-imposing notifications; list of developing countries under s. 8B
• Part 7 — Anti-dumping & Countervailing Duties (Vol. 2)
  • ADD/CVD Rules 1995, Refund Rules 2012, and consolidated notifications for quick retrieval
• Part 8 — Miscellaneous (Vol. 2)
  • Commodity Index and Chronological List of Basic Notifications —fast back-of-the-book finders

The structure of the book is as follows:

• Navigational Schema – From Interpretative Rules → Exemptions → Sections → Chapters to item lines, ensuring users can determine classification, identify applicable exemptions, and then compute the effective rate
• Duty Computation Flow – BCD → SWS (on BCD) → IGST (on assessable value + BCD + SWS) → Compensation Cess (where applicable) → Special/Additional Cesses and Trade-remedy duties, with a worked numerical illustration (g., effective duty shown at 44.30% in the example)
• Signal Boxes & Cross-References – Chapter notes point to tariff values, ADD/CVD, safeguard, and exemptions
• Annexural Depth – Self-contained annexures for baggage, project imports, concessional rate rules, RoO texts, and validating provisions