Other
Whiskies other than those separately specified
HSN 2208 30 99 (Other whiskies) 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 applies concurrently, and consignments are admitted only through designated food-import entry points 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 upload it in e-Sanchit under document code 911001 before filing the bill of entry. Concurrently upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI Import Licence · document codes 911001 and 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment through one of the designated food-import entry points and confirm compliance with General Note 12 of the ITC (HS) Schedule, which mandates adherence to state-government requirements for alcoholic beverages classified under Chapter 22. State-level licences or permits must accompany the customs documentation.General Note 12 of ITC (HS) Schedule · General Note 4(D) of Schedule I of ITC (HS) 2022
- 3Verify that the FSSAI NOC validity extension applies where applicable for alcoholic beverages bottled in origin and in bulk, as extended per CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI Order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025. Any rectifiable labelling deficiency must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel before FSSAI visual inspection.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 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is treating FSSAI clearance as the sole gate and overlooking the state-government compliance layer mandated by General Note 12 of the ITC (HS) Schedule. Each importing state may impose its own licence, permit, or quota condition on alcoholic beverages; a consignment cleared by FSSAI but lacking the relevant state authorisation remains liable to detention and confiscation upon release from customs. Confirm the destination-state requirements before placing the purchase order, not at the port.