Customs Tariff of India 2026-2027

R.K. Jain's Customs Tariff of India is the authoritative, single-source compilation of the law, rates and exemptions governing the import and export of goods into and out of India. Across two volumes, it brings together the complete Customs Tariff Act 1975, the full Import Tariff (First Schedule) and Export Tariff (Second Schedule), the IGST levy on imports, and every parallel impost that attaches at the border—cesses, surcharges, additional and special duties, and the trade-remedy duties (anti-dumping, countervailing and safeguard). The defining strength of the work is integration: against each tariff heading, the reader finds not only the statutory rate but the effective rate after exemptions, the applicable trade-remedy duties, and the relevant departmental clarifications and case law, so that landed-cost and duty-liability questions can be settled within a single Chapter. This Edition incorporates the newly enacted Health Security se National Security Cess (HSNS Cess) regime and the recast Baggage Rules 2026. In continuous publication since 1979, it remains the standard working tariff of the Indian customs and trade-tax community.

This publication is indispensable for stakeholders who require classification certainty, effective-rate accuracy, exemption defensibility, and audit- or litigation-grade traceability, including:

• Customs And Indirect-Tax Practitioners, Advocates and Chartered Accountants advising on classification, valuation, exemption eligibility and duty computation
• Importers, Exporters, Customs Brokers (CHAs) and EXIM/Foreign-Trade Functions determining landed cost, effective duty and FTA preference
• Customs and CBIC Field Officers—appraising, assessment, audit, SVB and origin-verification groups
• Corporate Indirect-Tax, Supply-Chain, Sourcing and Treasury Teams managing tariff and trade-remedy exposure
• In-House Counsel and Compliance Teams handling anti-dumping, countervailing and safeguard proceedings and refunds
• Academic Institutions, Law and Commerce Libraries, and candidates in indirect-tax and international-trade examinations

The Present Publication is the 85^th Edition | 2026-27, amended by Finance Act 2026 and updated till 15^th May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:

• [Law, Rates and Effective Duty in One Place] Statutory text, the tariff schedules and every linked levy are consolidated so the effective rate of duty can be derived without consulting separate publications
• [Per-Chapter Integrated Treatment] For each tariff Chapter, the basic rate is followed, in a fixed order, by tariff values (where prescribed), anti-dumping and countervailing duties, safeguard duties, exemption notifications, and departmental clarifications and case law
• [Jumbo Exemption Notification] The consolidated exemption and effective-rate notification covering specified goods of Chapters 1 to 98 (read with section 25(4A) of the Customs Act 1962), the principal reference point for concessional and effective rates, is included
• [Updated & Amended] Fully reconciled with the Finance Act 2026 and all subordinate legislation up to the cut-off date; omitted and superseded provisions (e.g. Education Cess, Secondary & Higher Education Cess) are retained as marked entries for continuity
• [Health Security se National Security Cess (HSNS Cess)] The HSNS Cess Act 2025 and HSNS Cess Rules 2026 with departmental FAQs, together with the allied Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026 are included
• [New Baggage Framework] The recast Baggage Rules 2026 and the Customs Baggage (Declaration and Processing) Regulations 2026 are included
• [Latest Trade-Agreement and Assessment Rules] The India–EFTA (TEPA) Rules 2025 and the Customs (Finalisation of Provisional Assessment) Regulations 2025 are included
• [Built-In Computation Guidance] A 'How to use this Tariff?' guide and a worked 'How to calculate the effective rate of import duty' illustration that sets out the order in which BCD, Social Welfare Surcharge, cesses and IGST are calculated