Ethyl alcohol and other spirits, denatured, of any strength

Denatured ethyl alcohol and spirits, any strength

FSSAI CLEARANCE

HSN 2207 20 00 (Denatured ethyl alcohol and other spirits) is subject to Food Safety and Standards Authority of India (FSSAI) NOC requirements and state-government compliance under General Note 12 of the ITC (HS) Schedule, which mandates adherence to mandatory requirements stipulated by various state governments for alcoholic beverages classified under Chapter 22. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), requiring an Import Licence; import of biofuels under this CTI is also Restricted.

What this is

HSN code

2207 20 00

Chapter

22 · Beverages, spirits and vinegar

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (alcoholic beverages NOC regime)

Customs documentation

Import Licence from DGFT
NOC from FSSAI
Compliance documentation from State government

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain an Import Licence from the Directorate General of Foreign Trade before filing the bill of entry. The tariff line is Restricted under the ITC (HS) policy for both alcoholic spirits and biofuels; import without a current DGFT Import Licence attracts confiscation and monetary penalty.
DGFT Notification 06/2015-2020 dated 24-05-2019 · ITC (HS) Restricted import policy, Chapter 22
2
Secure a valid FSSAI NOC and upload it in e-Sanchit before customs out-of-charge. Note that the validity of the NOC for alcoholic beverages bottled in origin and in bulk has been extended per FSSAI order F.No. TIC-B05/1/2021-Imports FSSAI dated 13-06-2025, in terms of CBIC Instruction 19/2025-Cus dated 20-06-2025.
CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No. TIC-B05/1/2021-Imports FSSAI dated 13-06-2025
3
Confirm compliance with state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule for Chapter 22 imports, and ensure the imported denatured spirit is denatured in accordance with Section 24 of the Customs Act, 1962 read with the Denaturing of Spirit Rules, 1972.
General Note 12 of ITC (HS) Schedule · CBIC Circular 2/2006-Cus dated 10-01-2006

A word of counsel

The most frequent compliance failure on this tariff line is overlooking the state-government layer: even where a DGFT Import Licence and FSSAI NOC are current, consignments destined for states that impose additional approvals or entry restrictions on denatured alcohol under General Note 12 are detained at the port of import until those state-government clearances are produced. Denaturation status must also be verified at the bill-of-entry stage — a consignment characterised as denatured under Customs Act Section 24 but not conforming to the Denaturing of Spirit Rules, 1972 is treated as undenatured spirit, attracting reassessment and potential seizure.

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Frequently asked

Does HSN 2207 20 00 require BIS certification?

No, denatured ethyl alcohol and spirits are not covered by any BIS Quality Control Order. Import is governed by Food Safety and Standards Authority of India NOC requirements, a DGFT Import Licence under the Restricted ITC (HS) policy, and state-government compliance obligations under General Note 12 of the ITC (HS) Schedule.

Has the FSSAI NOC validity for alcoholic beverages under this tariff line been extended, and what documents confirm this?

Yes. The validity of the NOC for alcoholic beverages bottled in origin and in bulk has been extended per FSSAI order F.No. TIC-B05/1/2021-Imports FSSAI dated 13-06-2025, as confirmed by CBIC Instruction 19/2025-Cus dated 20-06-2025; importers must ensure the extended NOC is uploaded in e-Sanchit before out-of-charge.

Does the Restricted-import status apply when denatured ethyl alcohol is imported as a biofuel?

Yes. The ITC (HS) policy explicitly restricts import of biofuels under this CTI in addition to the alcoholic-spirits restriction, and a separate DGFT Import Licence is required regardless of the end-use as biofuel, per DGFT Notification 06/2015-2020 dated 24-05-2019.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.