Indentured ethyl alcohol

Indentured ethyl alcohol, undenatured spirits below 80% vol

FSSAI CLEARANCE

HSN 2208 90 12 (Indentured ethyl alcohol) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with a Specimen Copy of Label filed in e-Sanchit before out-of-charge. State-government compliance under General Note 12 of the ITC (HS) Schedule and designated food-import port restrictions under General Note 4(D) of Schedule I of the ITC (HS) 2022 apply as concurrent overlays administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2208 90 12

Chapter

22 · Beverages, spirits and vinegar

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
Compliance documentation from State government

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain a current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded; both must be present before customs out-of-charge is granted on PGA-facilitated bills.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
2
Confirm the consignment is routed through a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Simultaneously, verify compliance with the state-government mandatory requirements applicable to alcoholic beverages under General Note 12 of the ITC (HS) Schedule, as these are independently enforced and are not subsumed by FSSAI clearance.
General Note 4(D) of Schedule I of the ITC (HS) 2022 · General Note 12 of the ITC (HS) Schedule
3
Ensure the FSSAI NOC for alcoholic beverages — whether bottled in origin or in bulk — is current under the extended validity framework. Confirm compliance 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 before presenting the bill of entry.
CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI Order F.No. TIC-b05/1/2021-Imports FSSAI dated 13-06-2025

A word of counsel

The most common error on this tariff line is treating FSSAI Import Licence clearance as the sole gate and overlooking the independent state-government compliance layer imposed by General Note 12. State-level requirements for alcoholic beverages vary by destination state and are enforced post-clearance; a consignment released at the port can still be detained by state excise authorities if state-specific permits are not in place. Additionally, NOC validity for alcoholic beverages has been subject to extension orders — always verify currency against the latest FSSAI order before dispatch.

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Frequently asked

Does HSN 2208 90 12 require BIS certification?

No. Indentured ethyl alcohol under Chapter 22 falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with concurrent state-government compliance obligations under General Note 12 of the ITC (HS) Schedule.

Which document codes must be uploaded in e-Sanchit for this tariff line?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit before customs out-of-charge, as confirmed under CBIC Instruction 10/2022-Customs dated 28-06-2022.

Does the extended NOC validity for alcoholic beverages apply to both bottled-in-origin and bulk imports?

Yes. CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI Order dated 13-06-2025 address the extension of NOC validity for alcoholic beverages bottled in origin and in bulk; importers must confirm compliance with both instruments before filing the bill of entry.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.