Compliant Always
Get in touch

Exporting alcoholic drinks from India

In India, liquor is made and moved under the excise law of its state: Delhi's Excise Act, for example, bars transporting or exporting any intoxicant without a licence or permit. Alcoholic beverages are also Scheduled products under the APEDA Act, so the exporter registers with APEDA. The IEC, shipping bill and certificate of origin follow the general rules.

Updated · Each section links to the official source it comes from

Movement out of the state
State excise licence or permit
Registration
APEDA, for alcoholic beverages
Proof of manufacture for APEDA
From the state's Excise Commissioner
Customs declaration
Shipping bill, filed electronically
Certificate of origin
Through trade.gov.in

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Which state's excise law governs the drink, and what licence or permit covers moving it out? Read more
  2. 2Is the exporter registered with APEDA, with the excise proof of manufacture? Read more
  3. 3Is the IEC current, and is the shipping bill ready? Read more
  4. 4Does the buyer need a certificate of origin, for instance to claim a preference under an FTA? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

State excise

States license the manufacture, possession and movement of liquor, including its export. Delhi's Act is one example.

  • No person may manufacture, possess, transport, import or export any intoxicant in Delhi except under a licence, letter of intent or permit under the Delhi Excise Act, 2009 (section 11).
  • The Act distinguishes 'export', taking out of Delhi to another state, from 'export out of India', taking out of Delhi to a place outside India.
  • Excise revenue in Delhi includes duty, licence fees, label registration fees and import or export fees (section 26).
  • Other states have their own excise Acts; the state where the drink is made is the one to check.

How we help: Compliant Always keeps the excise licence and each export permit with the consignment it covers, dated, and shows what lapses before the goods leave. Ask about this

Registration with APEDA

Alcoholic beverages are in the First Schedule to the APEDA Act.

  • Every person exporting a Scheduled product, including alcoholic beverages, applies to APEDA for registration within one month of undertaking the export (APEDA Act, section 12).
  • APEDA issues its RCMC on the DGFT portal after the exporter has an IEC, at Rs 5,000 plus GST, for five years.
  • For alcoholic beverages, a manufacturer exporter's proof of manufacture comes from the state's Department of the Excise Commissioner.
  • APEDA's page on beverages lists wine, rum, gin, brandy and whiskies among the products it covers.

How we help: Compliant Always keeps the APEDA RCMC and the excise proof of manufacture together, with the date each runs out. Ask about this

IEC and shipping documents

The general rules every export from India meets.

  • No export or import of goods is made without an Importer-Exporter Code (IEC) unless specifically exempted (FTP 2023, para 2.05).
  • The IEC is a 10-character code, the same as the firm's PAN, issued separately by DGFT on an online application.
  • The IEC holder updates its details online every year between April and June; an IEC not updated is de-activated.
  • Mandatory export documents are the bill of lading, airway bill or other transport receipt; the commercial invoice cum packing list; and the shipping bill or bill of export (FTP 2023, para 2.06).
  • The shipping bill is an electronic declaration in the Indian Customs EDI System, entered by the exporter or an authorised customs broker through ICEGATE or a service centre.
  • Where goods carry restrictions or need an NOC under another law, the regulator may notify additional export documents.

How we help: Compliant Always keeps the shipping bill, invoice and packing list of each shipment with the excise permit for the same goods. Ask about this

Certificates of origin

Evidence of Indian origin, preferential or not.

  • Certificates of origin for exports from India are issued only by agencies DGFT has authorised, and only through trade.gov.in (FTP para 2.62; HBP para 2.90).
  • IEC holders use the same invoice numbers on the certificate of origin and the shipping bill, so the two can be checked against each other.
  • A non-preferential certificate costs Rs 200; the invoice and packing list are uploaded with the application (HBP para 2.93).
  • India's FTAs include agreements with the UAE, Australia, the EFTA states, the United Kingdom and Oman. For the India-UK CETA and India-EFTA TEPA, origin may also rest on the exporter's self-declaration.
  • Simple mixing, placing in bottles and mere dilution with water do not confer Indian origin on imported inputs (HBP para 2.93).

How we help: Compliant Always keeps the certificate of origin with the invoice it matches, and reads it against what the destination's customs asks for. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterThe IEC, the APEDA registration, the excise permit to export and the shipping bill.Permits and registrations kept dated, with what lapses shown before shipment.
Distillery, brewery or wineryThe state excise licence to manufacture, and the proof of manufacture APEDA asks for.Licences kept with the products they cover.
State excise departmentLicences and permits to manufacture, possess, transport and export liquor, and the duties and fees on it.Each permit kept with the consignment it covers.
Customs brokerEntering the shipping bill electronically for the exporter.The consignment's documents available from one record.

State excise laws

Alcohol is regulated state by state. The Delhi Excise Act, 2009 is used here as an example of how a state controls liquor moving out of its territory; the producing state's own Act and rules set the licence, permit and fees.

Where are the goods going?

Most of what alcoholic drinks have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

What licence do I need to export alcohol from India?
Start with the excise law of the state the liquor comes from. In Delhi, for example, section 11 of the Delhi Excise Act, 2009 bars manufacturing, possessing, transporting or exporting any intoxicant except under a licence, letter of intent or permit.
Do I need APEDA registration to export whisky, wine or beer?
Yes. Alcoholic beverages are Scheduled products under the APEDA Act, 1985, and their exporters apply to APEDA for registration within one month of the first export.
What proof of manufacture does APEDA ask for alcoholic drinks?
For a manufacturer exporter of alcoholic beverages, APEDA's e-RCMC circular lists proof from the state's Department of the Excise Commissioner, along with the IEC.
What does an APEDA RCMC cost?
Rs 5,000 plus 18% GST, Rs 5,900 in all, for five years. Renewal costs the same, and amendments after issue are free.
Does a state charge fees on liquor exports?
It can. Delhi's excise revenue heads include import or export fees, alongside duty, licence fees and label registration fees (Delhi Excise Act, 2009, section 26).
Is sending liquor to another Indian state an export?
Under Delhi's Act, yes: 'export' means taking liquor out of Delhi to another state, while 'export out of India' is defined separately as taking it out of Delhi to a place outside India.
Do I need an IEC to export alcoholic drinks?
Yes. No export of goods is made without an Importer-Exporter Code unless specifically exempted, and the IEC is updated online every year between April and June.
Can Indian spirits claim a tariff preference abroad?
Where an FTA covers them, the buyer needs a preferential certificate of origin from an authorised agency through trade.gov.in. For the India-UK CETA and India-EFTA TEPA, the exporter's self-declaration may also be used.
Does bottling imported spirit in India make it Indian?
Not by itself. Placing in bottles, simple mixing and mere dilution with water are among the simple operations that do not confer Indian origin on imported inputs.
How does Compliant Always help with exporting from India?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

Name the product and the markets you sell in. We will come back to you with what applies in India and what your paperwork needs to show.

Get in touch

No card, no account, and no call to book. Tell us what you make and where you sell it, and we will come back to you.

Get in touch