Indentured ethyl alcohol

Indentured ethyl alcohol, undenatured spirits below 80% vol

FSSAI CLEARANCE

HSN 2208 90 92 (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 FSSAI NOC validity requirements for alcoholic beverages extended per the most recent FSSAI order. State-government compliance under General Note 12 of the ITC (HS) Schedule and Central Board of Indirect Taxes and Customs (CBIC) food-import entry-point restrictions under General Note 4(D) apply as additional clearance requirements.

What this is

HSN code

2208 90 92

Chapter

22 · Beverages, spirits and vinegar

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (alcoholic beverage import regime)

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 ensure the NOC for alcoholic beverages — whether bottled in origin or in bulk — is valid under the extended-validity terms confirmed by FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025. Both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit before the bill of entry is assessed for out-of-charge.
CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025
2
Confirm that the consignment enters through one of the designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Routing through a non-designated port triggers detention pending re-routing or re-export.
General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
3
Satisfy all State-government mandatory requirements applicable to alcoholic beverage imports under General Note 12 of the ITC (HS) Schedule before clearing the consignment into the domestic tariff area. Non-compliance with State-specific conditions is an independent bar to out-of-charge regardless of FSSAI clearance.
General Note 12 of ITC (HS) Schedule · CBIC Instruction 10/2022-Customs dated 28-06-2022

A word of counsel

The most frequent error on this tariff line is treating the FSSAI Import Licence as the sole clearance condition and overlooking the State-government overlay under General Note 12, which is an independent mandatory requirement at the domestic-distribution stage. A consignment that clears FSSAI and CBIC port formalities but lacks the relevant State permit faces detention or confiscation at the point of delivery into the State. The NOC validity-extension for alcoholic beverages — now governed by FSSAI order dated 13-06-2025 — must also be confirmed to be current at the date of filing, not merely at the date of shipment.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2208 90 92 require BIS certification?

No, indentured ethyl alcohol under Chapter 22 is not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with a concurrent State-government compliance requirement under General Note 12 of the ITC (HS) Schedule.

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

Document code 911001 (FSSAI Import Licence) and document code 0110FS (Specimen Copy of Label) must both be uploaded in e-Sanchit before customs out-of-charge is granted, per the PGA-facilitated-bill verification requirement in the CCR.

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

Yes. CBIC Instruction 19/2025-Cus dated 20-06-2025 and the corresponding FSSAI order dated 13-06-2025 confirm the extension of NOC validity for alcoholic beverages bottled in origin and in bulk; importers should verify the current validity window against both instruments at the time of shipment.

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