Scotch

Scotch whisky, imported spirituous beverage

FSSAI CLEARANCE

HSN 2208 30 92 (Scotch) 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 mandatory requirements 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).

What this is

HSN code

2208 30 92

Chapter

22 · Beverages, spirits and vinegar

Primary regulator

FSSAI · Food Safety and Standards Act, 2006; FSS (Import) Regulations, 2017

Customs documentation

Import Licence from FSSAI
Specimen copy of label 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 the FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Specimen Copy of Label (document code 0110FS); both documents must be present in e-Sanchit before customs out-of-charge is granted.
FSS (Import) Regulations, 2017 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
2
Ensure the consignment is routed through one of the designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify that all labelling complies with FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies may be corrected at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel without altering original label information.
General Note 4(D) of ITC (HS) Schedule I · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
3
Confirm compliance with state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule before clearance; individual state excise licences and permits for alcoholic beverages must be in order. Additionally, take note of the extended validity of FSSAI NOCs for alcoholic beverages bottled in origin and in bulk per CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI order F.No.TIC-b05/1/2021-Imports dated 13-06-2025.
General Note 12 of ITC (HS) Schedule · CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No.TIC-b05/1/2021-Imports dated 13-06-2025

A word of counsel

The most common error on this tariff line is treating FSSAI Import Licence approval as the complete clearance, overlooking the concurrent state-government compliance obligation under General Note 12 of the ITC (HS) Schedule. Each destination state imposes its own excise permit and labelling requirements on imported alcoholic beverages; a consignment cleared federally through FSSAI but lacking the receiving-state excise permission remains liable to seizure under the applicable State Excise Act. Confirm state-level approvals before vessel departure, not at the port.

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Frequently asked

Does HSN 2208 30 92 require BIS certification?

No, Scotch whisky falls outside the BIS Quality Control Order regime; no BIS QCO covers imported spirituous beverages. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule as a concurrent overlay.

What is the current validity status of FSSAI NOCs for alcoholic beverages bottled in origin and in bulk?

CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI order F.No.TIC-b05/1/2021-Imports dated 13-06-2025 provide for an extension of validity of NOCs for alcoholic beverages bottled in origin and in bulk; importers should confirm the current extended validity window against those instruments before filing the bill of entry.

Can labelling deficiencies on imported Scotch be corrected at the port of entry?

Yes, but only for the specific rectifiable labelling items listed under CBIC Instruction 10/2022-Customs and the FSSAI order dated 18-11-2022 — such as per-serve dietary contribution and expiry date — by affixing a single non-detachable sticker at a customs bonded warehouse before inspection; missing or materially non-compliant labels are not rectifiable and the consignment will be detained.

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