R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2026-27

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[Annexure 4]

[Annexure 5]

[Annexure 6]

Cesses, Additional Duties & Other Levies

[Annexure 1]

[Annexure 2]

[Annexure 3]

[Annexure 6A]

[Annexure 7]

[Annexure 8 — Omitted]

[Annexure 9 — Omitted]

[Annexure 10]

[Annexure 12]

[Annexure 11]

[Annexure 22]

[Annexure 15]

[Annexure 14]

[Annexure 13]

[Annexure 14A]

Determination of Origin of Goods Rules

[Annexure 16]

[Annexure 19]

[Annexure 18]

[Annexure 17]

[Annexure 20]

[Annexure 21]

[Annexure 23]

[Annexure 24]

[Annexure 31A]

[Annexure 29]

[Annexure 25]

[Annexure 26]

[Annexure 27]

[Annexure 28]

[Annexure 30]

[Annexure 31]

[Annexure 33]

[Annexure 31B]

[Annexure 33B]

[Annexure 32]

[Annexure 33A]

Validating Provisions & Notifications

[Annexure 34]

[Annexure 35]

Cesses, Additional Duties & Other Levies

Education Cess — [Annexure 8 — Omitted]

Secondary and Higher Education Cess — [Annexure 9 — Omitted]

(Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued thereunder — [Annexure 15]

of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16]

Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17] .......................................5.76

Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 — [Annexure 18] ........................................................................................................5.79

Customs Tariff (Determination of Origin of Goods under the Agreement on Preferential Trading Arrangement) Rules, 1995 — [Annexure 19]

Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of and the Republic of India) Rules, 2000 — [Annexure 20] .....................................................5.87

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional and Republic of India) Rules, 2003 — [Annexure 21] ..........................................5.91

Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand — [Annexure 22]

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of ) Rules, 2005 — [Annexure 23] ....................................................5.109

Rules of Determination of Origin of Goods under the Agreement on (SAFTA) — [Annexure 24] ........................................................5.132

Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Rules, 2007 — [Annexure 25].......................................................................5.144

Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for ) Rules, 2015 — [Annexure 26]......................................................................................................................5.163

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of and Republic of India) Rules, 2009 — [Annexure 27] .................................5.172

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the ) Rules, 2009 — [Annexure 28] .......................................5.180

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the and the Republic of India) Rules, 2009 — [Annexure 29] .....................................................................................................................5.203

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and ) Rules, 2011 — [Annexure 30] ..............................................................5.237

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and ) Rules, 2011 — [Annexure 31] .............................................................5.250

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the ) Rules, 2021 — [Annexure 31A] .....................................................................................................................................................................5.283

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B] .......................................................................5.302

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32] .......................................5.319

Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33] ........5.326

Customs (Finalisation of Provisional Assessment) Regulations, 2025 — [Annexure 33A] .............................................................5.386

Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 — [Annexure 33B] .........................................................................................5.389 Validating Provisions & Notifications — [Annexure 34]

Health Cess Act with Rules & Notifications — [Annexure 35] ............................................................................................................5.412

- Health Security se National Security Cess Act, 2025 ..................................................................................................................5.412 - Health Security se National Security Cess Rules, 2026 ..............................................................................................................5.430

- FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 ....................................................................................................5.454

- Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 .....................................................................................................................................................5.459

Part 6

CHAPTER 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Notes :

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

2.Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.

3.For the purposes of heading 2404, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

Sub-heading Note :

For the purposes of sub-heading 2403 11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.

Supplementary Notes :

For the purposes of this Chapter :

(1)“tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2)“cut-tobacco” means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes.

(3) “smoking mixtures for pipes and cigarettes” of sub-heading 2403 10 does not cover “Gudaku”.

Effective BCD Notification No. 45/2025-Cus., dated 24-10-2025

SWS Notification No. 11/2018-Cus., dated 2-2-2018

IGST Notification Nos. 9 & 10/2025-Integrated Tax (Rate), dated 17-9-2025

24012 Unmanufactured tobacco; tobacco refuse

10 - Tobacco, not stemmed or

π For Integrated Goods and Services Tax (IGST) - See Part 4 in Vol. 2.

† For Additional duties and other levies - See Part 5 in Vol. 2.

# For Safeguard duties and Anti-dumping duties - See Parts 6 & 7 in Vol. 2.

1 Reverse charge on following supplies of goods, i.e., tax shall be paid on reverse charge basis by recipient of supply [Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 4/2017-Union Territory (Rate), dated 28-6-2017/Notification No. 4/2017-Integrated Tax (Rate), dated 28-6-2017] : Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of Goods Recipient of supply 2401 Tobacco leaves Agriculturist Any Registered Person

2 5% IGST : 2401 : Tobacco leaves

20 - Cigarettes, containing tobacco :

20 20 Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 75 millimetres

90 - Other :

1 Substituted (w.e.f. 1-2-2023) by s. 172 and Sixth Schedule of the Finance Act, 2023 (8 of 2023). 2 Total duty computation does not factor NCCD element.

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences - Smoking tobacco, whether or not containing tobacco substitutes in any proportion :

11 Water pipe tobacco specified in Sub-heading Note to this Chapter :

“Homogenised” or “reconstituted” tobacco

1 Total duty computation does not factor NCCD element. 2 NCCD rate has been prescribed at 60% (w.e.f. 1-5-2026). Also, refer Notification No. 1/2026-Central Excise dated 1-2-2026 for Concessional rate of NCCD on specified items.

2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body - Products intended for inhalation without combustion :

1 Prohibited Free Import of electronic cigarettes (e-cigarettes) or any parts or components therof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like devices by whatever name and shape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes’ (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 (Refer Notification No. 54/2015-2020, dated 9-2-2022)

Free Import of electronic cigarettes (e-cigarettes) or any parts or components thereof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and

1 Total duty computation does not factor NCCD element.

(12) the like devices by whatever name and shape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes’ (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 (Refer Notification No. 54/2015-2020, dated 9-2-2022)

1 Prohibited Free Import of electronic cigarettes (e-cigarettes) or any parts or components thereof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like devices by whatever name and shape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes’ (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 (Refer Notification No. 54/2015-2020, dated 9-2-2022).

Import Policy Condition

1. In terms of General Note 13 of this Schedule, the import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009, as notified by the Ministry of Health and Family Welfare (the details can be accessed from the website of the Ministry of Health and Family Welfare: (www.mohfw.nic.in )

EXEMPTION NOTIFICATIONS

GENERAL EXEMPTIONS

Advance authorization, RoDTEP, RoSCTL, EPCG, deemed exports, DFIA, status holders, etc. ......................................................................................................................................See under G.E. Nos. 60 to 160

Donations and gifts

Exemption and effective rate for specified goods, including Jumbo notification

Exhibitions, seminars or expeditions related imports

Export Oriented Undertakings (EOU), jobbing

See under G.E. No. 12

See under G.E. No. 181

See under G.E. Nos. 7 to 11

See under G.E. Nos. 51 to 55

FTA - Imports from specified countries or preferential areas ................................................................See under G.E. Nos. 14 to 50

Miscellaneous imports - Tourist publicity material, warranty or replacement goods, airline imports, motion pictures, gaming software, ATA carnet imports, etc. .................................

Privileged persons, organisations, authorities and foreigners

Re-imports

Special Economic Zones (SEZ) .....................................................................................................................

See under G.E. Nos. 182 to 184

See under G.E. Nos. 1 to 3

See under G.E. Nos. 161 to 172

See under G.E. Nos. 56 to 59A

Specific use for industrial production ....................................................................................................See under G.E. Nos. 173 to 180

Sports goods, prizes, medals and trophies, etc.

Training, educational, research and testing related imports

FREE TRADE AGREEMENT (FTA) BENEFITS

See under G.E. No. 13

See under G.E. Nos. 4 to 6

Select HSNs under this Chapter are eligible for preferential tariff benefits under various Free Trade Agreements (FTAs). These benefits are available when the goods are imported from the countries specified under the relevant FTAs (as provided in the list below), subject to fulfilment of the prescribed conditions. Reference may be made to the applicable Customs Notifications (the full text of which is provided in Volume 2 of this book) for detailed eligibility, rates, and conditions. Further, users can access to the Customs Tariff Tool (available at centaxonline.com), which enables identification of applicable FTA benefits at HSN level at the click of a button by simply selecting the country of export.

Sr. No Exporting Country Notification Number Reference to GE No. –Vol. 2

1 Afghanistan 96/2008-Cus dated 13-08-2008 35

2 Australia 62/2022-Cus dated 26-12-2022 47

3 Bangladesh 96/2008-Cus dated 13-08-2008 35

4 Burkina Faso 96/2008-Cus dated 13-08-2008 35

Available Benefits

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

Exemption or reduction in BCD and/or AIDC, applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] and concessional in-quota TRQ rates on specified imports.

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

5 Central African Republic 96/2008-Cus dated 13-08-2008 35

6 Democratic Republic of Congo

96/2008-Cus dated 13-08-2008 35

7 Democratic Republic of Timor-Leste

96/2008-Cus dated 13-08-2008 35

8 Japan 69/2011-Cus dated 29-07-2011 42

9 Kingdom of Cambodia 96/2008-Cus dated 13-08-2008 35

10 Lao People's Democratic Republic 96/2008-Cus dated 13-08-2008 35

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

Exemption or reduction in BCD on specified imports.

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

Exemption or reduction in BCD and/or AIDC, including concessional in-quota TRQ rates on specified imports.

or reduction in BCD on specified imports.

Republic of Benin 96/2008-Cus dated 13-08-2008 35

Republic of Burundi 96/2008-Cus dated 13-08-2008

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports. 19 Republic of Chad 96/2008-Cus dated 13-08-2008 35

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

20 Republic of Gambia 96/2008-Cus dated 13-08-2008 35

21 Republic of Guinea 96/2008-Cus dated 13-08-2008 35

22 Republic of Guinea-Bissau 96/2008-Cus dated 13-08-2008 35

23 Republic of Haiti 96/2008-Cus dated 13-08-2008 35

24 Republic of Liberia 96/2008-Cus dated 13-08-2008 35

25 Republic of Mali 96/2008-Cus dated 13-08-2008 35

26 Republic of Mazambique 96/2008-Cus dated 13-08-2008 35

27 Republic of Niger 96/2008-Cus dated 13-08-2008 35

28 Republic of Rwanda 96/2008-Cus dated 13-08-2008 35

29 Republic of Senegal 96/2008-Cus dated 13-08-2008 35

30 Republic of Somalia 96/2008-Cus dated 13-08-2008 35

31 Republic of Togo 96/2008-Cus dated 13-08-2008 35

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

32 Republic of Yemen 96/2008-Cus dated 13-08-2008 35

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

33 Republic of Zambia 96/2008-Cus dated 13-08-2008 35

34 Sierra Leone 96/2008-Cus dated 13-08-2008 35

35 Singapore 75/2005-Cus dated 22-07-2005 30

36 Srilanka 68/2012-Cus dated 31-12-2012 31

37 State of Eritrea 96/2008-Cus dated 13-08-2008 35

38 The Federal Democratic Republic of Ethiopia 96/2008-Cus dated 13-08-2008 35

39 The Republic of Sudan 96/2008-Cus dated 13-08-2008 35

40 The United Republic of Tanzania 96/2008-Cus dated 13-08-2008 35

41 Uganda 96/2008-Cus dated 13-08-2008 35

42 Union of Comoros 96/2008-Cus dated 13-08-2008 35

43 Union of Myanmar 96/2008-Cus dated 13-08-2008 35

44 United Arab Emirates 22/2022-Cus dated 30-04-2022 46

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

Exemption from BCD in excess of 50% of applied rate [i.e. BCD rate – other available exemptions] on specified imports.

Exemption or reduction in BCD on specified imports.

Exemption or reduction in BCD and/or AIDC and applied rate of customs duty [i.e. BCD+AIDC – other available exemptions] on specified imports.

Exemption or reduction in BCD and/or AIDC, including concessional in-quota TRQ rates on specified imports.

DEPARTMENTAL CLARIFICATIONS/CASE LAW/ADVANCE RULINGS

GST : Biris (All type) attract 28% GST. In addition, handmade biris attract NCCD of Re. 1 per thousand. Machine made biris attract NCCD of Rs. 2 per thousand. Based on C.B.E. & C. FAQs issued on 25-7-2017 2017 (3) G.S.T.L. (C6).

Gudakhu consisting of tobacco, molasses, lime, red soil, water, etc. and sold in the form of paste for use as a tooth paste and not as smoking tobacco, is rightly classifiable under residual Tariff Item ‘2403 99 90’ of Customs Tariff Act, 1975. — In Re : Aravind Kumar Agrawal 2019 (26) G.S.T.L. 534 (App. A.A.R. - GST).

Herbal Smokes being cigarettes of tobacco substitutes, are covered at Sl. No. 14 of Schedule IV of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and liable to tax at rate of 28 per cent. Aorom Herbotech — [2022] 136 taxmann.com 26 (AAR - Gujarat)

Manufactured Tobacco product for Chewing is classifiable under Heading No. 24039910. — Kavi Cut Tobacco, In re [2020] 120 taxmann.com 389/43 GSTL 71/[2021] 83 GST 232 (AAAR - Tamil Nadu).

Nicotine Polacrilex Gum - Nicotine Polacrilex gum which is commonly applied orally and is intended to assist tobacco use cessation is appropriately classifiable under tariff item 2404 91 00 with applicable GST rate of 18% [Sl. No. 26B in Schedule III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017]. Circular No. 179/11/2022-GST, dated 3-8-2022

Tobacco - Cured tobacco leaves are classifiable under Tariff Item 2401 10 20 of Customs Tariff Act, 1975. In Re : Sringeri Yogis Pai 2019 (31) G.S.T.L. 357 (A.A.R. - GST).

Tobacco. Sun-cured tobacco leaves known in Kerala as ‘Kannipukayila’ used only for chewing by consumers is classifiable as ‘tobacco leaves’ under HSN Code 2401 In Re : Suresh G. 2019 (23) G.S.T.L. 483 (A.A.R. - GST).

Tobacco and tobacco products NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017. Since NCCD is a duty of Excise, the valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law. — Based on C.B.E. & C. FAQs issued on 25-7-2017 2017 (3) G.S.T.L. (C6).

Tobacco leaves are classifiable under Heading 2401 and subject to reverse charge scheme. Based on C.B.E. & C. FAQs issued on 3-8-2017 2017 (352) E.L.T. (T11).

Tobacco leaves cured and further worked upon, purchased from farmers and taxable to GST @ 5% (2.5% CGST + 2.5% SGST) in terms of S. No. 109 of Schedule-I to Notification No. 1/2017-C.T. (Rate) — In Re : Pragathi Enterprises 2018 (19) G.S.T.L. 327 (A.A.R. - GST).

Tobacco leaves re-dryed with threshing are covered under S. No. 13 of Schedule-IV to said notification with GST @ 28% (CGST 14% + SGST 14%). In Re : Pragathi Enterprises 2018 (19) G.S.T.L. 327 (A.A.R. - GST).

Tobacco with lime paste - Where applicant mixes tobacco with lime paste and packs it in pouches, product ‘Sada tambaku pre-mixed with lime’ is manufactured tobacco classifiable under HSN 24039910 leviable to 28% GST. Gujarat AAR in Re: Zen Tobacco Pvt. Ltd. — (2025) 32 Centax 69 (A.A.R. - GST - Guj.).

Tooth powder - Shaheen misri - Tooth powder. - See under CHAPTER 33.

R.K. JAIN'S CUSTOMS TARIFF, IGST & FOREIGN TRADE POLICY RATE RECKONER

| 2026-27

AUTHOR : Kishore Harjani

PUBLISHER : Centax Law Publications

DATE OF PUBLICATION : June 2026

EDITION : 6th Edition | 2026-27

ISBN NO : 9789349247154

NO. OF PAGES : 3420

BINDING TYPE : Paperback

Rs. 4,795

DESCRIPTION

R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner is a purpose-built desk reckoner, not a bare reproduction of the tariff schedule. In ordinary practice, finding the true duty cost of an imported good is an act of construction: locate the heading, run down the exemption notifications, carry the result to the IGST schedule, factor in the cesses and surcharge in the right order, and cross-check the Foreign Trade Policy. Four documents, four lookups, four chances for error. This book does that work in advance and lets the user read a finished position off one line. For each tariff item, it pre-computes the effective rate after exemptions, sets the basic rate, preferential rate, surcharge, cesses and IGST rate alongside it, consolidates them into a single total import duty rate, and places the import and export policy status in the same row. The two volumes are split by function, not subject:

• Volume 1 is the surface the practitioner computes from

• Volume 2 is the source library the practitioner veriﬁes against

• The two are stitched together by footnotes and notiﬁcation cross-references

This publication is speciﬁcally designed for users who require precision, completeness, and speed in Customs duty computation and trade compliance, including:

• Customs and EXIM Consultants

• Indirect-Tax and GST Practitioners

• Importers, Exporters and In-House Trade-Compliance, Costing and Procurement Teams

• Customs House Agents, Brokers and Freight Forwarders

• Customs Oﬃcers and CBIC Field Oﬃcials

• Chartered Accountants, Company Secretaries, Cost Accountants and Advocates

• Trade-Policy and Supply-Chain Analysts

The Present Publication is the 6th Edition, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by CA. Kishore Harjani, with the following noteworthy features:

• [The Single-Line Duty Position]

o The duty row as the organising idea—A single twelve-column tariff line in every chapter (Tariff Item, Description, Unit, Basic %, Preferential %, Effective %, SWS %, IGST %, Total %, Import Policy, Export Policy, Import Policy Remarks), so rate and policy are read across one row

o Pre-resolved eﬀective rates—Exemptions are already run against the statutory rate; the reader consumes an eﬀective rate instead of deriving one, while the source exemption stays traceable through footnotes

o A worked computation worksheet—A demonstrated Total Customs Duty calculation makes the levy cascade explicit, showing the base each component bites on, so the common error of applying a levy to the wrong base is designed out

• [The Self-Contained Chapter]

o Self-contained chapter modules—Each chapter closes with its own anti-dumping and safeguard rates, customs exemptions, chapter-level FTA position, E-way Bill exemptions, GST rates, and judicial pronouncements, advance rulings and clariﬁcations

o A genuine FTA concordance—A country-by-country table per chapter—exporting country, concession notiﬁcation with date, the matching General Exemption number in Volume 2, and the nature of the beneﬁt—turning preferential-duty checking into a lookup

o A disciplined footnote apparatus—Item-speciﬁc exemptions sit at the line; chapter-wide exemptions and ﬁner IGST distinctions are carried as footnotes, keeping the grid uncluttered

• [Findability and Navigation]

o The Commodity Index as the principal way in—An exhaustive alphabetical index routing a product name to its exact tariﬀ item, often to the eight-digit level, so users who know the goods but not the classiﬁcation reach the right row in seconds

o Navigational engineering across 3,400 pages—A Part-preﬁxed pagination scheme and chapter running headers make the set genuinely thumb-navigable

• [Veriﬁcation Built In]

o A two-way reference design—Volume 1 rows and footnotes point outward to the notiﬁcations, IGST provisions, annexures and rules-of-origin in Volume 2, so veriﬁcation is a directed jump rather than an open search

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R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2026-27

Published on Jun 4, 2026

Taxmann

R.K. Jain's Customs Tariff IGST & Foreign Trade Policy Rate Reckoner collapses a four-document lookup into one readable line. For every item, the exemptions are already run against the statutory rate, leaving a finished position—basic, preferential, effective, surcharge, cess and IGST rates, a consolidated total import duty, import/export policy status—in one twelve-column row. The set divides by function, not subject: Volume 1 is the surface to compute from, Volume 2 the source library to verify against, linked by footnotes and notification cross-references that make verification a directed jump. Each of the ninety-eight chapters is self-contained—closing with its own trade-remedy rates, exemptions, a country-by-country FTA concordance, E-way Bill and GST notes, and rulings—while an exhaustive Commodity Index routes a plain-language product name to its exact eight-digit item. Amended by the Finance Act 2026 and updated to 15th May 2026, this 6th Edition reflects the live position.