Other
Other spirituous beverages (liqueurs, spirits, alcoholic beverages)
HSN 2208 90 19 (other spirituous beverages) 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 (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. State-government mandatory requirements 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. CBIC Instruction 19/2025-Cus dated 20-06-2025 and FSSAI order dated 13-06-2025 govern the current validity extension for NOCs covering alcoholic beverages bottled in origin and in bulk.
- 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 ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. A specimen copy of the label (document code 0110FS) must also be uploaded; out-of-charge will not be granted until both documents are verified in e-Sanchit by the proper officer.FSSAI Import Licence · document codes 911001 and 0110FS · FSS (Import) Regulations, 2017
- 2Confirm compliance with all mandatory state-government requirements applicable to the importing state under General Note 12 of Schedule I of the ITC (HS) 2022. Route the consignment only through one of the 79 designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022.General Note 12 of ITC (HS) Schedule; General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3For alcoholic beverages bottled in origin and in bulk, verify the current validity of the FSSAI NOC in accordance with CBIC Instruction 19/2025-Cus dated 20-06-2025 and the FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025. Any labelling deficiencies permissible for rectification under CBIC Instruction 09/2023-Cus dated 07-03-2023 must be addressed at the customs bonded warehouse before visual inspection by the authorised 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
The most common error on this tariff line is failing to account for the dual-layer clearance requirement: the FSSAI Import Licence satisfies the central food-safety overlay, but state-government compliance under General Note 12 is a separate, independently enforced obligation that varies by destination state. A consignment cleared by FSSAI at the designated port may still be detained by state excise authorities if state-level import permissions are absent. The NOC validity extension for alcoholic beverages under CBIC Instruction 19/2025-Cus must be tracked against the specific product sub-category — bottled-in-origin and bulk-import NOCs carry different validity windows.