Distillers Alcohol regulations in India
How to import or export liquor and spirits to India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched September 2026.
Research guide, not legal advice. Compiled in September 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Dry areas exist
- Legal drinking age
- Varies by state/UT from 18 to 25 years (e.g., 18 in Goa, Himachal Pradesh, Rajasthan; 21 in Uttar Pradesh, Tamil Nadu, Karnataka, West Bengal; 23 in Kerala; 25 in Delhi, Maharashtra, Punjab, Haryana)
- Legal purchase age
- Varies by state/UT, generally matching the legal drinking age (18 to 25 years)
Free guide: the import licence, import duty and manufacturing licence sections are open to all. Sign in free to read the other 11 sections for India in full.
Licence to make spirits (distillery and bottling)
- Licences needed
- State Excise Distillery/Bottling Licence, FSSAI Central/State Food Business Operator Licence, Factory Licence under the Factories Act, State Pollution Control Board Consent (CTE/CTO), PESO storage approval, Fire NOC
- Authority
- Respective State Excise Department, Food Safety and Standards Authority of India (FSSAI), and State Pollution Control Board (SPCB)
- Documents
- Certificate of incorporation, land title/lease agreement, certified factory site plan and layout drawings, plant machinery details, effluent treatment plant (ETP) plan, police background verification of directors, water test reports
- Fees
- Varies significantly by state and distillery capacity (typically ₹5,00,000 to ₹50,00,000+ initial grant fee plus annual renewal and bank guarantees)
- Time to obtain
- 6 to 18 months depending on state clearances and environmental clearances
Import licence and registration
- Who can import
- Registered commercial entities holding a valid Importer-Exporter Code (IEC), FSSAI Central Importer Licence, and relevant State Excise wholesale/import licenses (e.g., bonded warehouse/FL-I licence) in the importing state
- Licences or registrations
- Directorate General of Foreign Trade (DGFT) Importer-Exporter Code (IEC), FSSAI Central Food Import Licence, State Excise Import Permit / Pass, Customs Bonded Warehouse Licence
- Authority
- DGFT, Central Board of Indirect Taxes and Customs (CBIC), FSSAI, and relevant State Excise Departments
- Documents
- IEC registration, FSSAI importer licence, commercial invoice, bill of lading/airway bill, Certificate of Origin, Certificate of Analysis/Age, packing list, state excise import clearance/NOC
- Fees
- DGFT IEC: nominal (₹500); FSSAI Central Licence: ₹7,500 annually; State Excise import and wholesale registrations: ₹1,00,000 to ₹15,00,000+ depending on state
- Time to obtain
- IEC and FSSAI central licence: 2 to 4 weeks; State Excise import authorizations: 1 to 3 months
Product and label registration
Required: yes Process: FSSAI compliance approval for formulation and labelling, followed by mandatory state-by-state annual brand registration and label approval with each State Excise Department before entering distribution in…
Import rules
Imports permitted only through customs ports with FSSAI testing facilities; mandatory physical inspection and chemical sampling by FSSAI; mandatory state excise import permits per consignment; bottles must carry state-specific…
Import duty on spirits (HS 2208)
Standard spirits under HS 2208: 50% Basic Customs Duty (BCD) plus 100% Agriculture Infrastructure and Development Cess (AIDC), giving an effective combined customs tariff of 150%; Bourbon whiskey (HS 2208.30.11 and 2208.30.91) reduced to 50% BCD plus 50% AIDC, giving an effective combined tariff of 100%
Excise and taxes
Potable alcohol is constitutionally excluded from the Goods and Services Tax (GST) under Article 366(12A); taxed exclusively by individual states via State Excise Duty, state Value Added Tax (VAT) / sales tax, wholesale vend…
Retail and distribution
Determined by each state: State monopoly retail corporations (e.g., TASMAC in Tamil Nadu, BEVCO in Kerala, state retail vends in Delhi), private licensed retail shops through open licensing or auction lotteries (e.g.,…
Online sale and delivery
restricted / banned in most states; prohibited across the majority of jurisdictions, with limited exceptions (e.g., West Bengal allows licensed delivery; Maharashtra permits licensed home delivery to permit holders; select pilot…
Labelling
Mandatory under FSSAI Alcoholic Beverages Regulations: Brand name, generic name, alcohol content declared as % ABV or proof, net volume, batch/lot number, date of manufacture/packaging, ingredients, importer details and address,…
Advertising
Strictly prohibited; direct commercial advertising across television, radio, print, cinema, outdoor hoardings, and digital media is banned under the Cable Television Networks (Regulation) Act, 1995 and state excise laws;…
Legal definitions of spirits
Regulated under Food Safety and Standards (Alcoholic Beverages) Regulations: Distilled spirits (whisky, rum, gin, vodka, brandy) must derive ethyl alcohol from agricultural fermentation with a statutory minimum ABV of 36.0%…
Dry or restricted areas
Total prohibition in Bihar, Gujarat (permits available for visitors/tourists; controlled consumption permitted in GIFT City), Nagaland, and Mizoram; strict prohibition in the Union Territory of Lakshadweep (except Bangaram Island…
Recent changes
In February 2025, CBIC Notification No. 14/2025-Customs amended Notification 11/2021-Customs, slashing the AIDC rate on imported bourbon whiskey (HS 2208 30 11 and 2208 30 91) from 100% to 50%, lowering overall customs duty to…
Opportunities for exporters
Surging consumer demand for premium imported spirits and single malts among India's growing affluent demographic, boosted by tariff cuts on bourbon whiskey to 100% and ongoing free trade agreement discussions.
Read the full guide for India, free
Product and label registration, excise, labelling, advertising, distribution and recent changes, with every source, plus an Excel file of every country. Sign in with your email: no password, no fee.
Sign in to read the full guideSources
Selling into India or buying from it?