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Centax’s Customs Tariff of India (Customs Duty Rates & Exemptions) – Set of 2 Volumes – 6th Edition 2026 is an authoritative and extensively updated publication designed to provide a complete understanding of India's customs tariff structure, customs duty rates, exemption notifications, and classification provisions.

Published by Centax Publications, this two-volume reference work serves as a practical guide for professionals involved in customs compliance, international trade, import-export operations, tariff classification, and indirect taxation. The publication consolidates tariff schedules, duty structures, exemption notifications, and customs-related legislative provisions into a user-friendly format for quick and reliable reference.

The book assists readers in determining applicable customs duties, identifying exemptions, understanding tariff classifications, and complying with customs regulations governing international trade transactions.

Comprehensive Coverage Includes

Customs Tariff and Classification

• Customs Tariff Act Provisions
• Import Tariff Schedule
• Export Tariff Schedule
• Classification of Goods
• Harmonized System of Nomenclature (HSN)
• Section Notes and Chapter Notes
• Rules for Interpretation of Tariff
• Tariff Headings and Sub-Headings

Customs Duty Structure

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

Customs Duty Exemptions

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

Import and Export Compliance

• Import Regulations and Procedures
• Export Regulations and Compliance
• Customs Valuation Principles
• Assessment Procedures
• Classification Disputes and Issues
• Rules of Origin Requirements
• Free Trade Agreements (FTAs)
• Preferential Trade Arrangements

Additional Practical Coverage

• Latest Customs Amendments
• Budget-Related Changes
• Notification References
• Circulars and Trade Notices
• Cross-Referenced Tariff Entries
• Customs Compliance Guidance
• Quick Reference Tables
• Industry-Specific Tariff Information

Benefits of the Two-Volume Set

The two-volume format enables comprehensive coverage of extensive tariff schedules, customs duty rates, and exemption notifications while ensuring easy navigation and quick access to information. The publication is particularly useful for professionals handling customs classification, import-export transactions, audits, assessments, and advisory assignments.

Benefits for Readers

• Quick Reference for Customs Duty Rates
• Comprehensive Tariff Classification Guide
• Includes Updated Exemption Notifications
• Facilitates Accurate Customs Compliance
• Supports Import-Export Decision Making
• Useful for Advisory and Litigation Matters
• Helps Reduce Classification Errors
• Practical Tool for International Trade Professionals

Who Should Read This Book?

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

Key Features

• Comprehensive Customs Tariff Reference
• Set of 2 Volumes
• Covers Customs Duty Rates and Exemptions
• Includes HSN-Based Classification System
• Updated with Latest Notifications and Amendments
• Covers Import-Export Regulatory Framework
• Practical and Professional Reference Format
• Useful for Customs Compliance and Advisory Services
• Published by Centax Publications
• Updated 6th Edition 2026

This publication serves as a dependable and practical reference for customs professionals and businesses seeking accurate information on customs duty rates, tariff classifications, exemption notifications, and international trade compliance requirements.