About the Book:
R.K. Jain's Customs Tariff of India – Vol. 1 (82nd Edition, 2025–26) is a comprehensive reference on customs duty rates and exemptions, updated as per the Finance Act, 2025. It provides a thorough compilation of tariff schedules, duty structures, and exemptions applicable to imported goods in India. Extensively used by customs officials, tax professionals, legal consultants, and import/export firms, this volume ensures legal clarity and practical usability in customs classification and duty application.
Key Features:
Detailed coverage of customs tariff rates and statutory exemptions
Fully amended by the Finance Act 2025
Based on the Harmonised System of Nomenclature (HSN)
Incorporates explanatory notes, footnotes, and legal references
Structured for quick lookup and cross-reference by classification codes
Ideal for GST and Customs professionals, import-export consultants, and academicians
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Ideal For:
Customs Practitioners
Legal and Tax Professionals
Import-Export Business Owners
Law Students and Academics
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Primary Law: Customs Tariff Act, 1975
Regulatory Authority: Central Board of Indirect Taxes and Customs (CBIC)
Supporting Laws:
Customs Act, 1962 (for procedural aspects)
Foreign Trade (Development and Regulation) Act, 1992
The tariff is aligned with the Harmonized System of Nomenclature (HSN) developed by the World Customs Organization.
Two Schedules:
Schedule I: Imports (with Basic Customs Duty)
Schedule II: Exports (rarely used)
Each schedule is organized into:
Chapters (01 to 98) by product category
Headings/Subheadings based on product type
Tariff Item Codes (8-digit codes)
| Duty Type | Description |
|---|---|
| Basic Customs Duty (BCD) | Levied on imported goods as per the rate specified in Schedule I |
| IGST (Integrated GST) | GST levied on imports in lieu of domestic supply GST |
| Social Welfare Surcharge | Levied at 10% on BCD (unless exempted) to fund education & social welfare |
| Anti-Dumping Duty | Imposed when goods are imported below fair market value |
| Safeguard Duty | Temporary duty to protect domestic industry from import surges |
| Countervailing Duty (CVD) | Replaces excise duty on imports (not currently in effect under GST regime) |
| Agriculture Infrastructure and Development Cess (AIDC) | Levied on certain goods from FY 2021-22 |
Duties are calculated on transaction value (CIF – Cost, Insurance, Freight) under Section 14 of the Customs Act, 1962.
General Exemption Notifications issued under Section 25 of the Customs Act
Preferential Trade Agreements (PTAs): Lower duty rates for countries under agreements (e.g., ASEAN, SAFTA)
Duty Drawback Schemes: Refunds on duties paid for inputs used in export products
(Confirm with latest CBIC updates or Tariff Notifications)
Changes in BCD on EV components and electronics
Expanded list of items under AIDC
Streamlining of customs procedures through Faceless Assessment
Filing of Bill of Entry for imports
Classification and declaration under correct HSN code
Payment of applicable duties
Adherence to Import Policy under the DGFT guidelines
For foreign trade policy updates
| R.K. Jain Customs Tariff of India |
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