Other
Undenatured ethyl alcohol, 80% vol. or higher strength
HSN 2207 10 90 (undenatured ethyl alcohol of 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. Import is further conditioned by General Note 4(D) of Schedule I of the ITC (HS) 2022 designating food-import entry points, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) instruction overlays governing e-Sanchit document verification.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- NOC validity extension from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; customs out-of-charge will not be granted until both documents are verified in e-Sanchit by the proper officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 2Ensure the NOC for alcoholic beverages bottled in origin and in bulk reflects the extended validity per the latest FSSAI and CBIC directives. An NOC that has lapsed on this tariff line triggers detention; the importer must obtain and upload the renewed NOC before out-of-charge.CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI Order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025
- 3Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies permissible under Regulation 6 of the FSS (Import) Regulations, 2017 must be rectified at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, before visual inspection by the authorised FSSAI officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · General Note 4(D), ITC (HS) Schedule I, 2022
The most common error on this tariff line is importing alcoholic beverages under an NOC whose validity has not been extended under the FSSAI order dated 13 June 2025 and CBIC Instruction 19/2025-Cus. High-strength undenatured ethyl alcohol is specifically enumerated in the alcoholic-beverages NOC validity extension regime, and presenting a pre-extension NOC at the bill-of-entry stage results in detention and demurrage while a fresh NOC is procured. Confirm validity currency before vessel departure, not at port arrival.