Rum
Rum and sugarcane-distilled spirits, bottled or bulk
HSN 2208 40 11 (Rum) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and food-safety clearance under the Food Safety and Standards Act, 2006, with state-government compliance requirements applicable under General Note 12 of the ITC (HS) Schedule. The Directorate General of Foreign Trade (DGFT) classifies alcoholic beverages under Chapter 22 as subject to mandatory state-government conditions, and import is permitted 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 the FSSAI Import Licence and ensure it is current at the time of filing the bill of entry. Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before out-of-charge; customs will verify both documents for PGA-facilitated bills not routed through PGA for NOC.FSSAI Import Licence · document codes 911001 and 0110FS · General Note 4(D) of Schedule I, ITC (HS) 2022
- 2Confirm compliance with state-government mandatory requirements for alcoholic beverages under General Note 12 of the ITC (HS) Schedule before dispatch. Each destination state may impose separate licensing, labelling, and quota conditions — non-compliance with any state-level requirement is an independent ground for detention at the port of entry.General Note 12 of the ITC (HS) Schedule, Chapter 22
- 3Verify the validity of the FSSAI NOC for alcoholic beverages bottled in origin and in bulk in accordance with CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025 on extension of NOC validity. Labels must conform to FSS (Labelling and Display) Regulations, 2020; permissible rectifications — per-serve RDA contribution and expiry/best-before dates — may be carried out at the customs bonded warehouse by affixing a single non-detachable sticker before visual inspection by the authorised FSSAI officer.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 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is treating the FSSAI Import Licence as the only clearance required and overlooking state-government compliance under General Note 12 — a requirement that is destination-specific and varies in substance across states. A consignment cleared by FSSAI at the port of entry remains liable to seizure or confiscation under state excise law if the importer has not obtained the relevant state-level permit or quota approval before the goods are dispatched to the destination state. Confirm state approvals before the purchase order is placed, not after customs out-of-charge.