Other
Other spirituous beverages, liqueurs and undenatured ethyl alcohol
HSN 2208 90 99 (Other spirituous beverages) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory compliance of state-government requirements under General Note 12 of the ITC (HS) Schedule. Consignments are restricted to the 79 designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, and the Directorate General of Foreign Trade (DGFT) Restricted-import policy overlay applies to alcoholic beverages classified under Chapter 22.
- 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 and upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify these uploads prior to granting out-of-charge where the bill has not been routed through the PGA for NOC.FSSAI Import Licence (doc code 911001) · Specimen Copy of Label (doc code 0110FS) · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Confirm the consignment is routed through one of the 79 designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, and ensure full compliance with the state-government mandatory requirements for alcoholic beverages under General Note 12 of the ITC (HS) Schedule. Failure to obtain state-level clearance constitutes a breach independent of the FSSAI clearance.General Note 4(D) of Schedule I, ITC (HS) 2022 · General Note 12 of ITC (HS) Schedule
- 3Verify that any labelling deficiencies are rectified at the customs bonded warehouse before visual inspection, in compliance with the rectifiable-labelling regime under FSS (Import) Regulations, 2017 and CBIC Instruction 09/2023-Cus dated 07-03-2023. For NOC validity in respect of alcoholic beverages bottled in origin and in bulk, 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 on extension of NOC validity.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 19/2025-Cus dated 20-06-2025 · FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI dated 13-06-2025
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance requirement and overlooking the state-government compliance obligations under General Note 12 of the ITC (HS) Schedule. Each state in which the product will be sold or distributed may impose its own licensing, quota, or labelling conditions, and a consignment that has obtained FSSAI clearance but lacks the relevant state approvals is liable to detention and refusal of release into domestic trade. Confirm state-specific requirements before the purchase order is placed.