Bharat's Customs Law & Procedures and Foreign Trade – by Rajendranath Bharathi, 1st Edition 2026

Bharat Law House presents the 1st Edition (2026) of Customs Law & Procedures and Foreign Trade by Rajendranath Bharathi, Customs & Foreign Trade Consultant — an 888-page practitioner's work in 39 chapters that takes customs from the statute through to the documentation that actually clears a consignment, and then carries on into India's foreign trade framework.

What makes this book different

Most customs titles are either a bare commentary on the Act or a procedural handbook. This one is written by a working consultant and does both: the law, and then the paperwork, the timelines, the schemes and the pitfalls that decide whether a shipment moves. It is the rare customs book that gives the customs broker's side of the trade its own treatment.

What the book covers

• Background — the history of India's foreign trade and an overview of Indian customs.
• The Customs Act, 1962, customs clearance documentation, and the clearance process for both imports and exports.
• Levy, classification and assessment of goods, and customs valuation.
• Import and export restrictions, detention and storage of goods, and re-importation and re-exportation.
• Demands, refunds and interest.
• Duty drawback and warehousing.
• Cargo insurance and Incoterms.
• Export promotion schemes, Special Economic Zones and Export Oriented Units.
• Penal provisions, appeals, audit, the Authorized Economic Operator programme, and adjudication and natural justice.
• Customs brokers — their history and role, suspension and revocation of licences, proposed amendments to the Customs Brokers Licensing Regulations, 2018, and a proposal for a customs coordinators' bill.
• Recent case law in brief.
• Rules and regulations — the Customs Valuation Rules, 2007, the Deferred Payment of Import Duty Rules, 2016, the electronic bill of entry and shipping bill regulations, and the Customs Brokers Licensing Regulations.
• Foreign trade — the Foreign Trade (Development and Regulation) Act, 1992, the Foreign Trade (Regulation) Rules, 1993, the key features of India's foreign trade policy, the Foreign Trade Policy 2023, and the financing of foreign trade.

Why buy this edition

• Law and procedure in one volume — no switching between a commentary and a manual.
• Written by a practising consultant, so the procedural chapters reflect how clearance is actually done.
• Current to the Foreign Trade Policy 2023 and the recent regulatory position.
• 888 pages across 39 chapters, with the rules and regulations reproduced for ready reference.

Who should buy this book

• Chartered Accountants, Cost Accountants and tax consultants advising on indirect taxes and customs.
• Customs practitioners and customs brokers, and those preparing for the brokers' examination.
• Advocates appearing in customs adjudication, appeals and CESTAT matters.
• Importers, exporters and EXIM managers, and finance and supply-chain professionals.
• SEZ and EOU units and those using the export promotion schemes.
• Students of international trade and indirect taxation.

About the author

Rajendranath Bharathi is a Customs & Foreign Trade Consultant and the author of works on customs clearance and the warehousing of EXIM cargo.