Other
Undenatured ethyl alcohol of 80% vol. or higher strength
HSN 2207 10 19 (undenatured ethyl alcohol, 80% vol. or higher, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. The Directorate General of Foreign Trade (DGFT) classifies this tariff line as subject to the food import entry-point restriction under General Note 4(D) of Schedule I of the ITC (HS) 2022, and Central Board of Indirect Taxes and Customs (CBIC) instructions govern the rectifiable-labelling dispensation and NOC-validity framework.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- NOC validity declaration from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Proper Officer will verify the upload and must not grant out-of-charge until both the Import Licence and the Specimen Copy of Label (document code 0110FS) are present in e-Sanchit.CCR · FSSAI Import Licence doc code 911001; Specimen Copy of Label doc code 0110FS; CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Ensure the consignment enters through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify that the NOC for alcoholic beverages bottled in origin or in bulk remains valid under the extension framework, and confirm compliance with FSSAI order F.No.TIC-b05/1/2021-Imports dated 13-06-2025.General Note 4(D), ITC (HS) 2022 Schedule I · CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No.TIC-b05/1/2021-Imports dated 13-06-2025
- 3Where a labelling deficiency is identified at the port, apply the rectifiable-labelling dispensation only for the permitted parameters under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSS (Labelling and Display) Regulations, 2020 — per-serve dietary contribution figures and expiry/best-before date — affixed via a single non-detachable sticker on the principal display panel before visual inspection by the authorised officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 (F.No.Import/TFM/Apex/2022-FSSAI)
The most common error on this tariff line is allowing the FSSAI NOC for alcoholic beverages to lapse and attempting to clear a consignment on the basis of an expired NOC, particularly for bulk-spirit shipments where transit times are long. The CBIC Instruction 19/2025-Cus and FSSAI order dated 13-06-2025 govern NOC-validity extensions for alcoholic beverages bottled in origin and in bulk; an importer who has not obtained the extension before the bill of entry date faces consignment detention and cannot cure the deficiency retrospectively through the rectifiable-labelling dispensation, which covers label text only, not licence or NOC currency.