Liqueurs
Liqueurs and cordials for import
HSN 2208 70 11 (Liqueurs) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments required to clear only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. State government compliance obligations under General Note 12 of the ITC (HS) Schedule and Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply as additional clearance requirements.
- 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. Also upload the Specimen Copy of Label under document code 0110FS; both documents must be present before customs out-of-charge is granted.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Ensure the consignment routes through a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm that labelling meets the FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies may be corrected at customs bonded warehouses by affixing a single non-detachable sticker before inspection, per the dispensation under CBIC Instruction 09/2023-Cus.General Note 4(D) of Schedule I ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Verify compliance with General Note 12 of the ITC (HS) Schedule, which subjects all Chapter 22 alcoholic beverage imports to mandatory requirements stipulated by the respective State governments. Additionally, confirm the current validity of the FSSAI NOC for alcoholic beverages bottled in origin and in bulk, as extended under CBIC Instruction 19/2025-Cus and FSSAI order F.No.TIC-B05/1/2021-Imports-FSSAI 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-FSSAI dated 13-06-2025
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 of the ITC (HS) Schedule — which imposes its own mandatory requirements on alcoholic beverages and varies by destination State. A consignment released from customs without satisfying the relevant State conditions remains exposed to post-clearance enforcement and detention by State excise authorities, irrespective of a valid FSSAI Import Licence.