Taxmann’s Export-Import Management by Gajendra Singh, K.M. Bansal, Ekta Singh – 1st Edition 2026.

Export-Import Management is not just about buying and selling across borders; it is a systematic process that connects business decisions, government policy, logistics, finance, and documentation. Published by Taxmann, this textbook lays out the subject in the exact sequence a real trade transaction unfolds: from setting up legal formalities and agreeing on the right Incoterm, to clearing customs digitally and claiming export benefits. Written primarily for undergraduate students, its clear, procedure-first approach makes it equally valuable to MSMEs and aspiring exporters.

Bridging Policy and Practice (Genuinely Current)

What sets this book apart is how relentlessly current it is. It operates on the open-ended, “rolling” Foreign Trade Policy 2023 and reaches deep into 2025–2026 developments:

• The Shift to Remission: Explains the WTO-compatible shift from legacy incentives to modern remission schemes, detailing Duty Drawback, RoDTEP, RoSCTL, and their latest extensions to postal-mode exports.

• Digital Customs Ecosystem: A dedicated, end-to-end breakdown of ICEGATE, ICES, e-Sanchit, SWIFT, and the newly implemented e-Commerce Export Hubs (2025).

• Export Competitiveness: Features NITI Aayog’s Export Preparedness Index 2024, complete with its four pillars, 70 indicators, and the strategies driving the “Make in India” initiative.

India-Centric Procedure & Documentation

Technical concepts are explained in plain language using memory hooks (e.g., ‘D/P = pay first, get documents; D/A = accept now, pay later’).

• Real-World Examples: Every shipping term, finance concept, and scheme is illustrated using named Indian firms, real ports (Mundra, Chennai), and real trade lanes (Rotterdam, Jebel Ali).

• The Documentation Suite: Master the commercial invoice, Certificate of Origin (including mandatory e-filing via the DGFT platform), Bills of Lading, and electronic eBRCs, with a strong emphasis on cross-document consistency.

• Export Finance: A detailed treatment of pre-shipment (packing credit) and post-shipment finance, including factoring and forfaiting mechanics.

Exam-Ready Pedagogy (Strictly Syllabus Aligned)

The book has been specially written for commerce and management students and is strictly aligned with the University of Delhi syllabus for DSE-5.6 for B.Com. (Hons.) and DSE-6.8 for B.Com. (Programme).

Every chapter follows an identical, predictable scaffolding designed for exam preparation: Learning Objectives → Numbered Discussion → Comparison Tables → Point-wise Summary → “Test Your Knowledge” (featuring over 140 MCQs with hints).

About the Authors

Prof. Gajendra Singh is a Professor in the Department of African Studies, University of Delhi, serving as the University’s Chief Vigilance Officer. His research interests span international relations, trade relations, and Indian Ocean studies.

Prof. K.M. Bansal is a Professor in the Department of Commerce at Dr. B.R. Ambedkar College, University of Delhi. A Gold Medallist from Ram College of Commerce, he is a member of both the ICAI and the Institute of Cost Accountants of India, bringing deep financial rigor to the text.

Dr. Ekta Singh is a faculty member at Dr. B.R. Ambedkar College, specializing in International Business, Migration Studies, and Strategic Management.

Details