Scotch
Scotch whisky, imported spirituous beverage
HSN 2208 30 12 (Scotch whisky) 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 the FSSAI Import Licence and ensure the specimen copy of label (document code 0110FS) and FSSAI Import Licence (document code 911001) are uploaded in e-Sanchit before filing the bill of entry. The proper officer will verify both documents before granting out-of-charge where the bill has not been routed through PGA for NOC.CBIC Instruction 10/2022-Customs dated 28-06-2022; FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 2Confirm the consignment enters through one of the designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, and secure all state-government authorisations required under General Note 12 of the ITC (HS) Schedule for import of alcoholic beverages under Chapter 22 before arrival.General Note 4(D) of Schedule I, ITC (HS) 2022; General Note 12 of ITC (HS) Schedule
- 3Verify the current validity of the FSSAI NOC for alcoholic beverages, noting that CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025 govern the extension of NOC validity for alcoholic beverages bottled in origin and in bulk. Any labelling deficiency permitted to be rectified must be addressed at the customs bonded warehouse by affixing a single non-detachable sticker before inspection, per the rectifiable-labelling regime.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
The most common error on this tariff line is treating the FSSAI Import Licence as the sole pre-arrival obligation and overlooking the concurrent state-government authorisation regime under General Note 12 of the ITC (HS) Schedule. Alcoholic beverage imports are subject to state-level permissions that vary by destination state, and a consignment cleared by FSSAI at the federal level can still be detained by state authorities on arrival if the applicable state licence or permit is absent. The NOC-validity extension framework under CBIC Instruction 19/2025-Cus should also be confirmed before departure for shipments where the original NOC window may have lapsed.