Centax Customs Tariff of India (Set of 2 Volumes) By R K Jain Edition 2025-2026

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 81^st Edition | 2025-26 and is updated till 1^st 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 1^st 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 structure of the book is as follows:

Volume 1

How to Use This Tariff?

• A practical guide for navigating the tariff schedule
• Instructions for calculating the effective rate of import duty, with illustrative examples

Part 1 – Customs Tariff Act, 1975

• The complete text of the Customs Tariff Act, 1975
• Key sections on the levy of duties, additional duties, protective duties, and emergency powers
• Details on amendments to the First Schedule and other significant provisions

Part 2 – Import Tariff

• First Schedule of the Customs Tariff Act, organized into 98 chapters and 21 sections
• Includes:
• Rules for Interpretation
• Section and Chapter Notes
• Tariff values, anti-dumping duties, countervailing duties
• Safeguard duties and exemption notifications
• Departmental clarifications

Volume 2

Part 3 – Export Tariff

• Second Schedule listing commodities subject to export duty.
• Includes exemption notifications and detailed tariff rates.

Part 4 – Integrated Goods & Services Tax (IGST)

• Extracts from the IGST Act.
• IGST rules, rates, and exemptions.
• Relevant notifications for IGST procedures and exemptions.

Part 5 – Cesses, Additional Duties & Other Levies

• Annexures covering:
• Compensation Cess
• Additional Duty of Customs
• Special Duty
• Social Welfare Surcharge
• Road & Infrastructure Cess
• Health Cess
• Agriculture Infrastructure and Development Cess
• Baggage Rules
• Project Imports Regulations

Part 6 – Safeguard Duty

• Rules and notifications on safeguard duties
• Bilateral safeguard measures under various trade agreements

Part 7 – Anti-dumping Duty & Countervailing Duty

• Rules for identifying, assessing, and collecting anti-dumping and countervailing duties
• Relevant notifications and refund rules for excess anti-dumping duties

Part 8 – Miscellaneous

• Commodity index for quick reference
• Chronological list of basic notifications for easy navigation