Distillers Exchange List your company
Regulations / India

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 Spotted something out of date?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)

State and provincial rules

Rules differ below national level. See each one:

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 that state
Authority
State Excise Departments and FSSAI
Documents and samples
FSSAI licence, Certificate of Analysis, certified label artwork proofs with statutory warnings and state markings, Ex-Distillery Price (EDP) / cost cards, trademark registration or brand authorization letter, and sample bottles (typically 2 to 6 per SKU for state laboratory testing)
Fees
Varies by state (ranging from ₹25,000 to ₹10,00,000+ per brand/label per excise year depending on the state)
Renewal
Annual (coinciding with the state excise financial year, typically April 1 to March 31)
Time to obtain
15 to 60 days per state

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 excise holograms or security strip stamps affixed in customs bonded warehouses or prior to state dispatch; mandatory declaration of Maximum Retail Price (MRP) per state

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 fees, and local cesses (cumulative tax burden often exceeds 100% to 300% of landed cost)

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., Maharashtra, Haryana, UP); licensed on-premise service in bars, clubs, and hotels; operating hours (generally 10:00 to 22:00/23:00) and mandatory dry days (national holidays and elections) strictly enforced

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 programs for low-alcohol delivery tested in specific urban centers under strict age verification)

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, FSSAI logo and licence number, and mandatory English statutory warning: 'CONSUMPTION OF ALCOHOL IS INJURIOUS TO HEALTH. BE SAFE-DON'T DRINK AND DRIVE.' (font size minimum 1.5 mm for packs up to 200 ml, minimum 3 mm for packs over 200 ml); no nutritional or health claims permitted; state excise requires state-specific hologram stamps and local MRP declarations

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; surrogate advertising and brand extension promotions face strict scrutiny and substantial financial penalties up to ₹50 lakh under Central Consumer Protection Authority (CCPA) Guidelines and ASCI codes

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% (standard commercial bottling strength is typically 42.8% ABV / 75° proof); Extra Neutral Alcohol (ENA) / Neutral Spirit must possess a minimum alcoholic strength of 96.0% ABV; Ready-to-Drink (RTD) alcoholic beverages defined between >0.5% and 15.0% ABV

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 resort); partial prohibition in several valley districts of Manipur

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 100% while all other spirits remain at 150%.
  • CCPA and the Ministry of Consumer Affairs intensified enforcement against alcohol surrogate advertising during 2024–2025, imposing strict monetary penalties and tightening requirements for genuine brand extensions.
  • FSSAI implemented the Second Amendment Regulations to the Alcoholic Beverages Regulations, formalizing RTD standards (up to 15% ABV) and extending specific labelling compliance deadlines to 2026 to harmonize with state excise cycles.

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.

Regulators

Sources

  1. FSSAI Compendium of Food Safety and Standards (Alcoholic Beverages) Regulations
  2. USDA Foreign Agricultural Service - Reduced Bourbon Whiskey Tariff (Report IN2025-0010)
  3. CBIC Notification No. 14/2025-Customs
  4. Central Consumer Protection Authority - Guidelines for Prevention of Misleading Advertisements

Selling into India or buying from it?