Commercial's (BIG's) Easy Reference Custom Manual (Part -III) - Book By Arun Goyal & Asim Goyal

Edition : 9th (2026)

This 9th Edition (Budget February 2026) of BIG’s Easy Reference – Customs Manual (Part III) by Arun Goyal & Asim Goyal is a comprehensive and up-to-date legal reference designed for professionals engaged in import and export operations. Covering the latest amendments and regulatory updates, this edition serves as a practical and authoritative guide for customs compliance, trade facilitation, and allied regulatory frameworks.

The book provides a structured presentation of the Customs Act, 1962 along with relevant circulars, the Customs Tariff Act, 1975, and Valuation Rules, ensuring complete alignment with the current legal and procedural landscape. It is specifically tailored to address the evolving needs of trade professionals, consultants, compliance officers, and legal practitioners.

This edition comprehensively covers:
• Customs Act, 1962 – Sections with Circulars
• Customs Tariff Act, 1975 along with Valuation Rules
• Customs Clearance Procedures
• Courier Shipments and Faceless Assessment
• IGCR Checks for End Use
• MOOWR Bonded Warehouse Manufacturing
• IPR Enforcement at the Border
• FEMA Exchange Control Regulations, 2026
• Provisions relating to Money Laundering and Smuggling
• 60 Government Agencies with 65 Coded Documents for Online Clearance (SWIFT)
• Import Licensing Restrictions
• Agricultural Permits under Plant Quarantine
• Sanitary Import Permits
• FSSAI and other Food Import Procedures
• Labelling and Marking Rules for Imports (NTBs)
• Legal Metrology Act
• Drugs and Cosmetics Act, 1940
• Listing of 733 Compulsory BIS QCOs

Designed for both imports and exports, this manual functions as a ready reckoner for navigating regulatory approvals, documentation requirements, compliance checks, and cross-border trade procedures.

This edition is particularly suitable for:
• Customs brokers and import-export consultants
• Corporate compliance and logistics professionals
• Chartered accountants and indirect tax practitioners
• Legal professionals handling customs and trade matters
• Trade and regulatory advisors

Whether used for day-to-day operational reference or advanced compliance guidance, this updated Customs Manual delivers a comprehensive and practical resource reflecting the legal and procedural framework applicable as of Budget February 2026.