R.K. Jain’s Customs Law Manual
74th Edition | 2025–26 | Amended by the Finance Act 2025
Edited by Centax’s Editorial Board

India’s Most Trusted Reference on Customs Law & Procedure

R.K. Jain’s Customs Law Manual is a comprehensive two-volume reference that encapsulates over three decades of legal developments, amendments, and procedural evolution in Indian Customs law. Updated as per the Finance Act 2025, this manual provides detailed commentary, forms, rules, and official notifications, making it the go-to resource for professionals, legal experts, government officers, and industry stakeholders involved in import-export compliance.

Since 1986, the Manual has maintained its legacy as a complete and up-to-date guide, reflecting current interpretations and administrative practices under the Customs Act, 1962 and its associated rules.

Who Should Use This Book?

• Customs Practitioners & Indirect Tax Consultants – An indispensable tool for lawyers, chartered accountants, and compliance professionals involved in customs litigation and advisory

• Corporate Legal, SCM & Compliance Teams – Ideal for multinational companies, manufacturers, exporters/importers, and logistics players

• Customs Officers, Regulators & Academics – For training, reference, and interpretation of customs policy and regulations

• CHAs, Importers, and Exporters – Clear procedural guidance to ensure hassle-free documentation and legal compliance

Key Features of the 2025–26 Edition

• [Updated for the Finance Act 2025]
  Incorporates all statutory and procedural amendments, with commentary on the latest legal position

• [Two-Volume Format]

  • Volume 1: Core legal framework—Customs Act, Rules, Appeals, Thematic Notifications

  • Volume 2: Forms, Allied Acts, CBIC Customs Manual, SEZ Provisions, Chronological Notifications

• [Step-by-Step Forms & Bonds]
  Import declarations, warehousing bonds, shipping bills, transhipment applications, etc., with explanatory notes

• [Allied Legislation]
  Including FEMA, COFEPOSA, Provisional Collection of Taxes Act 2023, and other statutes impacting customs compliance

• [CBIC’s Official Manual & Instructions]
  Practical procedural guidance from India’s apex customs body, including latest instructions and AEO regulations

• [Special Economic Zones (SEZ)]
  Detailed coverage of SEZ Act, 2005, SEZ Rules, 2006, and associated compliance mechanisms

• [Chronological Notifications Tracker]
  A ready reference of key notifications under the Customs Act in date-wise order—crucial for historical research or audit trails

Volume-wise Breakdown

Volume 1 – Legal Framework & Rules

• Introduction to Customs Law & Historical Development

• Customs Act, 1962 – Full text with in-depth annotations and interpretative notes

• Rules & Regulations – Valuation Rules, Baggage Rules, Drawback Rules, Cargo Handling Regulations

• Appeals & Revisions – Including procedures before CESTAT and Commissioner (Appeals)

• Thematic Notifications arranged by subject matter

Volume 2 – Forms, Procedures & Allied Acts

• Customs Forms & Bonds – Official templates with usage guidance

• Allied Acts & Foreign Trade Laws – FTDR Act, COFEPOSA, FEMA, and related regulatory frameworks

• CBIC’s Customs Manual – Includes warehousing, classification, valuation, transhipment, drawback, and adjudication

• SEZ Laws & Rules – Full texts and detailed procedural commentary

• Chronological List of Notifications – Issued under the Customs Act by CBIC and the Ministry of Finance

Why Choose R.K. Jain’s Customs Law Manual?

• Trusted by thousands of professionals, institutions, and government agencies

• Combines legal text, practical tools, official formats, and actionable insights

• Offers a logical and navigable structure, closely mirroring real-world customs operations and workflows