Other
Whiskies, other than those separately specified
HSN 2208 30 19 (Other whiskies) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Import is additionally conditioned on state-government compliance under General Note 12 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and consignments must enter through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- 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 a current FSSAI Import Licence and ensure the Specimen Copy of Label is prepared in conformity with FSS (Labelling and Display) Regulations, 2020. Both documents — FSSAI Import Licence (document code 911001) and Specimen Copy of Label (document code 0110FS) — must be uploaded in e-Sanchit before the bill of entry is filed and 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
- 2Verify that the FSSAI NOC validity extension for alcoholic beverages bottled in origin and in bulk has been confirmed under CBIC Instruction 19/2025-Cus dated 20-06-2025 and the corresponding FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025 before filing. An expired NOC will prevent out-of-charge and may result in consignment detention.CBIC Instruction 19/2025-Cus dated 20-06-2025; FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025
- 3Confirm compliance with state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule for imported alcoholic beverages under Chapter 22, and route the consignment through a designated food-import entry point under General Note 4(D) of Schedule I of the ITC (HS) 2022.General Note 12, ITC (HS) Schedule; General Note 4(D), Schedule I, ITC (HS) 2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance gate and overlooking the state-government compliance layer under General Note 12 of the ITC (HS) Schedule, which is an independent and concurrent requirement. Alcoholic beverages that satisfy FSSAI food-safety clearance may still be detained at the port if the importer cannot demonstrate state-level compliance; additionally, labelling defects not enumerated as rectifiable under the FSSAI rectifiable-labelling dispensation (as clarified in CBIC Instruction 09/2023-Cus dated 07-03-2023) cannot be corrected post-arrival and may trigger re-export or confiscation.