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Centax’s Jain’s Customs Tariff of India (Customs Duty Rates & Exemptions) – Set of 2 Volumes – 85th Edition 2026 is one of the most trusted and comprehensive publications on Indian customs tariff laws, duty rates, and exemption notifications. Published by Centax Publications, this authoritative two-volume set provides detailed coverage of tariff classifications, customs duties, import-export regulations, and exemption provisions applicable under India's customs framework.

The publication serves as an indispensable reference for customs practitioners, indirect tax professionals, importers, exporters, customs brokers, legal professionals, and businesses engaged in international trade. It offers a systematic presentation of tariff schedules, customs duty structures, and exemption notifications, helping readers navigate the complexities of customs compliance and trade regulations.

Comprehensive Coverage Includes

Customs Tariff Structure

• Customs Tariff Act Provisions
• Import Tariff Schedules
• Export Tariff Provisions
• Classification of Goods
• Chapter-Wise Tariff Entries
• Section Notes and Chapter Notes
• Harmonized System of Nomenclature (HSN)
• Tariff Interpretation Rules

Customs Duty Rates

• Basic Customs Duty (BCD)
• Social Welfare Surcharge (SWS)
• Integrated GST (IGST) on Imports
• Anti-Dumping Duties
• Safeguard Duties
• Countervailing Duties
• Protective Duties
• Preferential Duty Rates
• Special Tariff Provisions

Exemption Notifications

• General Exemption Notifications
• Conditional Exemptions
• Industry-Specific Exemptions
• Sector-Wise Concessional Rates
• Project Import Benefits
• Export Promotion Schemes
• Trade Facilitation Exemptions
• Customs Duty Concession Provisions

Import and Export Regulations

• Import Policy Provisions
• Export Incentive Schemes
• Free Trade Agreements (FTAs)
• Preferential Trade Arrangements
• Rules of Origin
• Customs Valuation Principles
• Classification and Assessment Procedures
• Customs Compliance Requirements

Additional Reference Material

• Latest Amendments and Updates
• Notification References
• Circulars and Trade Notices
• Cross-Referenced Tariff Entries
• Customs Procedural Guidance
• Legislative Changes Affecting Duty Rates
• Practical Reference Tables

Volume-Wise Utility

The two-volume format allows readers to conveniently access extensive tariff schedules, customs duty rates, and exemption notifications without compromising ease of use. The publication is structured for quick reference, making it highly useful in day-to-day customs advisory, assessment, compliance, and litigation work.

Benefits of the Book

• Comprehensive Coverage of Customs Tariff Provisions
• Detailed Customs Duty Rate Reference
• Includes Latest Exemption Notifications
• Facilitates Accurate Tariff Classification
• Useful for Import and Export Compliance
• Supports Customs Advisory and Litigation Work
• Quick Access to Duty Rates and Exemptions
• Reliable Professional Reference Tool

Who Should Read This Book?

• Customs Brokers and Customs House Agents (CHAs)
• Indirect Tax Practitioners
• GST and Customs Consultants
• Chartered Accountants
• Cost Accountants
• Company Secretaries
• Advocates and Legal Professionals
• Importers and Exporters
• International Trade Professionals
• Corporate Tax and Compliance Teams
• Finance and Logistics Professionals
• Students of Customs and International Trade Law

Key Features

• Comprehensive Customs Tariff Reference
• Set of 2 Volumes
• Covers Customs Duty Rates and Exemptions
• Includes Tariff Classification and HSN References
• Updated with Latest Amendments and Notifications
• Useful for Import-Export and Customs Compliance
• Industry-Recognized Professional Reference
• Covers Preferential and Concessional Duty Provisions
• Published by Centax Publications
• 85th Edition 2026

This publication serves as a definitive reference guide for customs duty rates, tariff classifications, and exemption notifications, making it an essential resource for professionals involved in customs law, taxation, and international trade.