Bourbon whiskey
Bourbon whiskey, imported whiskies bottled in origin or bulk
HSN 2208 30 91 (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, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. State-government compliance under General Note 12 of the ITC (HS) Schedule and the 79-port designated-entry-point restriction under General Note 4(D) apply as additional clearance requirements. FSSAI NOC validity for alcoholic beverages bottled in origin and in bulk has been extended per CBIC Instruction 19/2025-Cus dated 20-06-2025.
- 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 filing the bill of entry and ensure the licence reflects the current NOC validity extended under FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025. Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit prior to customs 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 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment through one of the 79 designated food-import entry points as mandated under General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for port-level rectification under the FSS (Labelling and Display) Regulations, 2020 must be corrected by affixing a single non-detachable sticker at a customs bonded warehouse before authorised-officer inspection.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Confirm compliance with all state-government requirements applicable to the import of alcoholic beverages under General Note 12 of the ITC (HS) Schedule. State-specific licences, permits, or excise clearances must be in place before the consignment is released into the Domestic Tariff Area.General Note 12 of ITC (HS) Schedule
The most common error on this tariff line is treating FSSAI clearance as the sole gate and overlooking the state-government compliance layer under General Note 12. An FSSAI-cleared consignment released at port without the requisite state excise permit faces detention at the destination warehouse — a separate enforcement event outside customs jurisdiction. Additionally, importers of alcoholic beverages bottled in bulk should verify the current NOC validity window under FSSAI order dated 13-06-2025 before vessel departure, as validity extensions are time-bound and a lapsed NOC triggers re-inspection at port.