R.K. Jain's Customs Tariff of India is the definitive, single-source authority on the law, rates and exemptions governing the import and export of goods. Across two volumes, it consolidates the Customs Tariff Act 1975, the Import and Export Tariffs, the IGST levy on imports, and every border levy—cesses, surcharges, additional duties and the trade-remedy duties—so that the statutory rate, the effective rate after exemptions, the applicable trade-remedy duties and the relevant case law all sit against a single tariff heading, letting landed-cost and duty-liability questions be settled within one Chapter. This 85th Edition (2026-27) is amended by the Finance Act 2026 and updated till 15th May 2026, capturing 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 on the desk of every customs and trade-tax professional in India.
