Cordials
Liqueurs and cordials, spirituous beverages
HSN 2208 70 92 (Cordials) 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 (Labelling and Display) Regulations, 2020. State-government compliance 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).
- 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 (document code 0110FS); both documents must be present in e-Sanchit before the proper officer grants out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through a designated food-import entry point under General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm that labelling complies with the FSS (Labelling and Display) Regulations, 2020; permissible labelling deficiencies may be rectified at customs bonded warehouses by affixing a single non-detachable sticker without altering the original label.General Note 4(D) of ITC (HS) Schedule I · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 3Ensure compliance with state-government requirements applicable to import of alcoholic beverages under General Note 12 of the ITC (HS) Schedule. Verify the current validity of FSSAI NOC for alcoholic beverages bottled in origin or in bulk, as extended by 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
The most common error on this tariff line is overlooking the state-government compliance layer under General Note 12 of the ITC (HS) Schedule while treating the FSSAI Import Licence as a complete clearance. Alcoholic beverages attract mandatory state-specific requirements — import permits, excise NOCs, or consignment-destination restrictions — that operate independently of the FSSAI food-safety regime, and a consignment cleared federally but lacking state authorisation is liable to detention and confiscation at the destination. Additionally, NOC validity windows for alcoholic beverages bottled in origin and in bulk are subject to extension orders that must be verified against the current CBIC instruction before dispatch.