R.K. JainS Customs Tariff, Igst & Foreign Trade Policy Rate Reckoner [Budget 2026 Edition] ClassificationCentric Reference

R.K. JainS Customs Tariff Igst & Foreign Trade Policy Rate Reckoner Is A Comprehensive, Execution-Oriented Tariff And Duty-Determination System Designed To Translate IndiaS Highly Layered Customs And Trade Law Framework Into A Usable, Assessment-Ready Reference For Professionals Engaged In Import-Export Transactions. Positioned As A Budget 2026 Edition, The Publication Reflects The Post-Finance Bill 2026 Statutory And Levy Architecture In Force. The Publication Is Editorially Structured As A Rate Reckoner, Enabling The User To Determine-With Statutory Certainty And Operational Clarity-The Actual Duty Incidence On Any Import Or Export. It Integrates Classification, Duty Rates, Exemption Notifications, Cesses, Igst, Foreign Trade Policy (Ftp) Conditions, And Free Trade Agreement (Fta) Benefits Into A Single, Chapter-Wise Decision Framework. The Work Continues The Long-Standing R.K. Jain Editorial Tradition Of Producing Customs References That Are Accurate, Exhaustive, Litigation-Aware, And Practitioner-Centric, Serving As Both A Day-To-Day Working Tool And A Defensive Reference In Audit, Investigation, And Appellate Proceedings.The Defining Strength Of This Publication Lies In Its Rate-First, Practitioner-Driven Editorial Architecture. Indian Customs Law Imposes Duty Through A Multi-Layered Levy Mechanism-Basic Customs Duty, Preferential Or Effective Duty, Multiple Cesses, Igst, And Trade-Remedy Duties-Each Governed By Separate Statutory Instruments, Notifications, And Conditions. In Practice, Errors Arise Not From A Lack Of Law But From The Fragmentation Of Sources. This Rate Reckoner Eliminates That Fragmentation By Consolidating The Entire Levy Chain At The Point Of Classification. For Every Customs Chapter, The Publication Answers A Single, Practical Question:What Is The Legally Correct And Fully Compliant Duty Incidence On This Product Today?This Publication Is Specifically Designed For Users Who Require Precision, Completeness, And Speed In Customs Duty Computation And Trade Compliance, Including:Customs & Indirect Tax Practitioners Advising On Tariff Classification, Valuation, Exemptions, And Duty Optimisation Chartered Accountants, Cost Accountants, And Company Secretaries Handling Cross-Border Tax Planning And Compliance Customs Brokers, Cha Firms, And Logistics Professionals Responsible For The Correct Filing Of Bills Of Entry And Shipping Documentation In-House Tax, Finance, And Supply-Chain Teams Of Manufacturing, Trading, Epc, And Multinational Entities Importers And Exporters Operating Under Preferential Trade Agreements, Advance Authorisation, Epcg, And Other Ftp-Linked Schemes Professionals Involved In Customs Audits, Investigations, Adjudication, And Appellate Litigation, Where Rate Defensibility Is Criticalthe Present Publication Is The 5Th Edition, Updated Till 1St February 2026. The Noteworthy Features Of The Book Are As Follows: [Classification-Centric Rate Determination] Each Customs Tariff Chapter Is Treated As A Complete Unit, Linking Hsn Classification Directly To Duty Rates And Compliance Conditions [Complete Import Duty Visibility] Enables Computation Of The True Landed Cost By Integrating:O Basic Customs Dutyo Preferential Duty (Where Applicable)O Effective Duty After Exemptionso Agriculture Infrastructure And Development Cess (Aidc)O Social Welfare Surcharge (Sws)O National Calamity Contingent Duty (Nccd)O Health Cess And Health Security Se National Security Cesso Integrated Gst (Igst) On Imports [Foreign Trade Policy (Ftp) Embedded At Chapter Level] Import/Export Policy Status, Restrictions, And Conditions Are Presented Alongside Tariff Rates, Enabling Simultaneous Tax And Policy Compliance Assessment [Fta-Linked Preferential Duty Coverage] Chapter-Wise Identification Of Fta Benefits With Clear Linkage To Rules Of Origin And Country-Of-Origin Considerations [Trade-Remedy Duty Integration] Anti-Dumping, Countervailing, And Safeguard Duties Are Incorporated Into The Overall Rate Ecosystem, Ensuring No Levy Is Overlooked [Judicial & Departmental Contextualisation] Relevant Judicial Pronouncements, Advance Rulings, And Cbic Circulars Are Placed Alongside Tariff Provisions To Guide Interpretation And Defend Positions [Export Tariff Coverage] The Publication Addresses Not Only Import Duties But Also Export Tariff And Export-Side Implications, Making It A Two-Way Trade Reference [High-Utility Commodity Index] Enables Rapid Identification And Navigation Across Chapters And Volumesthe Coverage Of The Book Is As Follows: Customs Tariff, Igst & Ftp-Linked Rate Reckoner - Volume 1 Is The Operational Heart Of The Publication. Structured Strictly Around Customs Tariff Chapters, It Provides A Chapter-Wise, Assessment-Ready Matrix Comprising:O Section Notes And Chapter Notes For Correct Classificationo References To General And Chapter-Specific Exemption Notificationso Basic Rate Of Customs Duty Under The First Scheduleo Preferential Rates Of Duty Under Ftas And Preferent