Vodka
Vodka and spirituous beverages import compliance
HSN 2208 60 00 (Vodka) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with consignments restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. State-government compliance requirements under General Note 12 of the ITC (HS) Schedule apply as a mandatory overlay, with the Directorate General of Foreign Trade (DGFT) administering the Restricted-import policy and the Central Board of Indirect Taxes and Customs (CBIC) overseeing customs clearance.
- 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 before the bill of entry is filed and upload it in e-Sanchit under document code 911001. Simultaneously upload the Specimen Copy of Label under document code 0110FS; customs out-of-charge will not be granted unless both documents are verified in e-Sanchit.FSSAI Import Licence (911001) · Specimen Copy of Label (0110FS) · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Confirm that the consignment enters through one of the designated food-import entry points and that all state-government requirements applicable to alcoholic beverages under Chapter 22 are satisfied before filing the bill of entry. Non-compliance with state-level conditions constitutes a breach of General Note 12 and triggers detention.General Note 12 of the ITC (HS) Schedule · General Note 4(D) of Schedule I of ITC (HS) 2022
- 3Ensure the FSSAI NOC validity is current, taking account of the extension granted for alcoholic beverages bottled in origin and in bulk under 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 labelling deficiencies must be rectified at customs bonded warehouses by affixing a single non-detachable sticker prior to visual inspection, in line with CBIC Instruction 09/2023-CUS dated 07-03-2023.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
The most common error on this tariff line is treating FSSAI clearance as the sole bottleneck and overlooking the General Note 12 state-government overlay, which varies by destination state and can include state excise NOCs, label registration, or quota permits entirely independent of the FSSAI licence. A consignment arriving with a valid FSSAI Import Licence but lacking the applicable state-government compliance documentation faces detention and potential re-export, as customs cannot grant out-of-charge until all PGA and state-level conditions are satisfied.