R.K. Jain’s Customs Tariff of India
82nd Edition | 2025–26 | Amended by the Finance Act 2025
Edited by Centax’s Editorial Board

India’s Most Trusted Customs Tariff Reference – Since 1979

Now in its 82nd edition, R.K. Jain’s Customs Tariff of India continues to be the go-to legal compendium for understanding India’s customs duty framework. This authoritative two-volume set provides a comprehensive analysis of the Customs Tariff Act, 1975, Import & Export Tariff Schedules, IGST, Safeguard and Anti-Dumping Duties, and related rules, exemptions, and notifications.

Whether you're navigating classification challenges, computing effective duties, or interpreting policy notifications, this book offers clarity, accuracy, and actionable insight across all aspects of customs law.

Who Should Use This Book?

• Customs Professionals & CHAs – For reliable tariff classifications, exemptions, and duty rate references

• Legal & Finance Practitioners – CAs, lawyers, CS, and consultants handling international trade or indirect tax matters

• Importers, Exporters & Corporations – Businesses needing detailed guidance on duties, levies, and compliance requirements

• Government & Regulatory Officials – Officers and policymakers requiring a consolidated legal reference

• Academicians & Institutions – Universities and research bodies engaged in teaching and studying international trade law

Key Features of the 2025–26 Edition

• [Comprehensive Coverage]
  Covers the full spectrum of customs laws—Customs Tariff Act, Import & Export Tariffs, IGST, Exemptions, and Trade Remedies

• [Up-to-Date with Latest Amendments]
  Fully updated to incorporate all changes from the Finance Act 2025, with latest notifications and circulars

• [Structured for Practical Use]
  Divided into 8 Parts, organized by legal categories for easy access

• [Exemptions & Notifications]
  Cross-referenced exemptions and clarifications directly mapped to tariff lines

• [Illustrative Guidance]
  Step-by-step examples and illustrations show how to calculate effective customs duty, including BCD, IGST, SWS, Cess, etc.

• [Special Focus Areas]
  Separate sections on Safeguard Duty, Anti-Dumping, Countervailing Duty, and rules of origin under FTAs

• [Annexures & Rules]
  Extensive appendices on cesses, special duties, baggage rules, infrastructure cess, and preferential trade rules

Coverage & Structure

Volume Breakdown

Part 1 – Customs Tariff Act, 1975: Complete statutory text with interpretative notes
Part 2 – Import Tariff: Detailed Chapters 1–98 with general rules and item-wise duties & exemptions
Part 3 – Export Tariff: Complete schedule of export duties and applicable exemptions
Part 4 – IGST: Rules, rates, and exemption notifications on imports
Part 5 – Annexures: Cesses (SWS, AIDC, NCCD, etc.), Baggage Rules, Rules of Origin
Part 6 – Safeguard Duty: Rules & notifications for trade-protective levies
Part 7 – Anti-Dumping & CVD: Legal provisions, investigation rules, and applicable duties
Part 8 – Miscellaneous: Commodity index, notification chronology, and useful references

R.K. Jain’s Customs Tariff of India is an essential legal tool for professionals engaged in India’s import-export ecosystem—offering depth, accuracy, and unparalleled reliability in customs law and practice.