Bourbon whiskey
Bourbon whiskey, imported spirituous beverage
HSN 2208 30 11 (Bourbon whiskey) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. State-government compliance under General Note 12 of the ITC (HS) Schedule and designated food-import port restrictions under General Note 4(D) apply as additional clearance requirements administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Compliance documentation from State government
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an FSSAI Import Licence before the bill of entry is filed and upload it in e-Sanchit under document code 911001. Simultaneously upload the Specimen Copy of Label under document code 0110FS; both documents must be present in e-Sanchit before customs out-of-charge is granted.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 2Route the consignment only through a designated food-import port listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm compliance with the state-government mandatory requirements applicable to alcoholic beverages under General Note 12 of the ITC (HS) Schedule before filing.General Note 4(D) of Schedule I, ITC (HS) 2022 · General Note 12 of ITC (HS) Schedule
- 3Verify that the NOC validity for alcoholic beverages — whether bottled in origin or in bulk — is current in accordance with the extended-validity framework. Any rectifiable labelling deficiencies (per-serve RDA contributions, expiry/best-before date) must be corrected at a customs bonded warehouse by affixing a single non-detachable sticker before inspection by the FSSAI authorised officer.CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is overlooking the state-government compliance layer imposed by General Note 12 of the ITC (HS) Schedule: an FSSAI Import Licence alone does not satisfy this independent state-level requirement, and customs out-of-charge at the designated port does not extinguish downstream state-excise liability. Importers of alcoholic beverages in bulk must also separately confirm that the FSSAI NOC validity extension under CBIC Instruction 19/2025-Cus covers their specific format — bottled-in-origin and bulk consignments are treated as distinct categories under the extension order.