Tequila
Tequila and other spirituous beverages, imported
HSN 2208 90 91 (Tequila) 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. Import is also subject to state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and consignments must enter only through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022.
- 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 the FSSAI Import Licence before the bill of entry is filed and upload both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit. The customs proper officer will verify these uploads before granting out-of-charge on PGA-facilitated bills.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Confirm that the consignment arrives through one of the designated food-import entry points and that labels meet the FSS (Labelling and Display) Regulations, 2020 requirements. Rectifiable labelling deficiencies — including per-serve RDA contributions and expiry-date format — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker before inspection by the authorised FSSAI officer.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 3Verify the current validity of the FSSAI NOC for alcoholic beverages bottled in origin or in bulk, and ensure 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, which govern the extension of NOC validity for this product category. Additionally, confirm compliance with all state-government requirements applicable at the destination state under General Note 12 of the 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 · General Note 12 of the ITC (HS) Schedule
The most common error on this tariff line is treating the FSSAI Import Licence as a complete clearance and overlooking state-government mandatory requirements under General Note 12 of the ITC (HS) Schedule — each destination state may impose separate licencing, labelling, or distribution conditions on alcoholic beverages, and non-compliance with a state-level condition constitutes an independent breach even when federal FSSAI clearance is in order. Importers should also track the current validity window of the FSSAI NOC for alcoholic beverages, as extension orders (most recently CBIC Instruction 19/2025-Cus dated 20-06-2025) modify the operative deadline and a lapsed NOC will result in consignment detention.