Wine Import Procedures.

All alcoholic beverages may be imported into India

under an Open General Licence (OGL) which means no specific licence is required to
import wines into India. However, for any general imports, the import company must get an
Import Export Code (IEC) issued by the Director General of Foreign Trade, Ministry of
Commerce. It is not necessary to pay custom duties immediately on import. Wine can be
stored in a Customs Bonded Warehouse (CBW) for up to three months without having to
pay customs duty or interest on it. To get a customs bond, an importer is required to provide
a bank guarantee for double the value of the duty. Imported wines may be sold either duty
free (against duty free licences typically held by hotel, restaurants or embassies or duty free
shops in airports) or duty paid (to licensed trade), after paying the customs duty applicable
and removing the stocks from customs bond (de-bonding). State licences to sell liquor. In
New Delhi, the annual licence fee to sell imported alcoholic beverages is
Rs 6,00,000 per year (USD 10000 per year). Processing charges are extra.
Annual Brand/Label registrations in each state: All brands (whether imported or produced in
India) have to be registered with the Excise Department of each state. Formalities may
include submitting a cost-card of prices proposed to be charged down to the MRP
(Maximum Retail Price) and payment of registration
fees ranging from nil to Rs
20,000 per year depending on the state. There are several levels of taxes. The
main taxes on wines in India are: A. Custom duties on imports Custom duties are imposed
on the CIF value and are roughly 160%. There are some additional fees like a Government
education tax and as mentioned in the import note above, there is also interest payable. B.
State taxes EXCISE PERMITS: State taxes (Excise duty) payable to obtain a permit
to transport and consume wine within that state. Alcoholic beverages are a state subject in
India, so each state has its own rules and regulations and duties & taxes on wine. Written
permission ("Permits") need to be obtained from the concerned excise authority for
movement of wines from winery or CBW to the trade. Such permission is generally issued
after payment of the state excise duties applicable; in case goods are being moved between
two states, this would entail paying an Import Fee (for the state to which goods are being
sold) and an Export Pass Fee (the state from which goods are being sold). Excise duties
vary from state to state, with Rs 300 per bulk litre in Karnataka (Bangalore), similarly in
Maharashtra (Mumbai) and nil in Haryana (Gurgaon). Taxes were 30% of final MRP in
Delhi (this is roughly 150-200% of CIF) in 2010-2011. The new tax rates,
announced on 7 June 2011 will be effective from 1 July, 2011. The tax rate in Delhi has
now been revised to 65% of the importers wholesale price (WSP) up to Rs
1000 and 50% on the additional value. Wholesale Price, WSP has been
defined as the duty-free import price plus importer's margin. It does not include
Custom Duty, Duty, VAT and other levies, if any. It does, however, include CIF (cost,
insurance and freight), margins and all other charges of the importers/L-1F Licencee. must
read: http://www.business-standard.com/article/economy-policy/india-offers-to-slash-import-
duty-on-wines-spirits-to-40-113061700046_1.html

Read more at: https://www.caclubindia.com/experts/legal-compliance-checklist-wine-import-

in-india-1544314.asp

India
 Labeling Requirements
 Licensing
 Required Documents
 Import Procedures
 Marketing Samples
 Taxes/Tariffs
 Contacts

LABELING REQUIREMENTS
The following must be present on all labels of products being imported into India (in English):

 Name, trade name or description of the product

 Net weight and gross weight
 “Shelf life or Best before” dating for beverages with alcohol by volume of 10%
or less
 Expiration dates (if any)
 Storage instructions
 Ingredients in descending order of their quantity
 Bar codes if required, these are issued by GS1 India
 Address of the manufacturer and exporter to India
 Address of the importer and distributor
 Market retail price that includes taxes, duties, transportation
  Distinctive batch, lot, or code number
 Month and year the product was manufactured or packed
 Vegetarian/Non-vegetarian stickers are not required on alcohol beverages

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LICENSING
Items not classified as either prohibited or restricted in the ITC (Indian Trade
Classification) (HS), are freely permitted without the need to obtain a license. To make
sure that your product is not prohibited or restricted please contact an importer and/or
read through the ITC (HS) Classification of Export and Import Items under the section
titled, Customs Duty Calculator Schedule.

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REQUIRED DOCUMENTS
The following is a list of some of the documents that are required when importing into India:

 Phytosanitary certificate (for agricultural products)

 Sales invoices
 Freight and insurance certificates
 Commercial invoice (no prescribed format; usually need the original and 3
copies).
 Import license (if needed)
 Bill of lading or airway bills
 Certificate of Origin (if requested). When requested, the general format
should be used and completed according to the other shipping documents. An
official from the exporting company is to sign the certificate, and the certificate is to
be notarized by the chamber of commerce. The number of copies depends upon
the importer’s instructions.
 Packing lists
 Ex-factory bill of sale (not required but may be requested)
 Import Declaration (in the prescribed bill of entry format)
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IMPORT PROCEDURES

Importers must provide an Import Declaration in the prescribed bill of entry format,
disclosing the value of the imported goods. This must be provided along with any import
license and phytosanitary certificate that complies with the PFA (Prevention of Food
Adulteration Act; in case of agricultural products), and other documents such as sales
invoices and freight and insurance certificates. All products are required to be inspected
prior to clearance.

Certification is based mostly on visual inspection and records of past imports.

Therefore, importers of new products can sometimes face delays in clearing their
products. The custom clearance period may last between one day and one month,
depending on the product and experience of the importer. In case of a dispute or
rejection of the shipment, the importer can file an appeal at the Customs office at the
port of entry. To accelerate the process, it is advised to appoint a clearing agent.

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MARKETING SAMPLES

U.S. firms that plan to participate in international trade shows in India should contact the
U.S. Embassy's commercial service for assistance with importing exhibits duty-free into
India.

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TAXES/TARIFFS
The Indian customs classification on tariff items follows the Harmonized Commodity Description and
Coding System (Harmonized System).

For the most current tariffs and taxes applied to imported products for this country, please
visit export.gov. Please ensure you have a 10-digit HS classification code in order to obtain tariff
information. Also see the Census Bureau’s Schedule B search function
( https://www.census.gov/foreign-trade/schedules/b/index.html), which allows you to classify your
product according to United States export codes. Simply click "Search" and enter the keyword (i.e.
beer) that best describes your product.

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CONTACTS
 Embassy of India Ministry of Commerce
2107 Massachusetts Ave., NW Udyog Bhavan
Washington, D.C. New Delhi - 110 011
Tel: 202-939-7000 Phone: (91-11)23016262
Fax: 202-265-4351 Fax: (91-11)23016225
Web: http://www.indianembassy.org E-mail: dgft@ub.nic.in
Website: http://dgft.delhi.nic.in/
GS1 India U.S. Embassy
330, 2nd Floor, "C" Wing Shantipath, Chanakyapuri
August Kranti Bhawan New Delhi, 110021
Bhikaji Cama Place Tel: 91-11-2419-8000
New Delhi - 110066, India Fax: 91-11-2419-0017
Tel: 91-11-26168720 Web:https://in.usembassy.gov/
Fax: 91-11-26168730
Web: http://www.gs1india.org/
Ministry of Finance Department of
Revenue
Central Board of Excise and
Customs
Web: http://www.cbec.gov.in

The information in this guide was obtained from external sources, including the websites of
various governmental agencies and organizations, direct contact with those agencies and
organizations, and from Foreign Agricultural Service (FAS) Attaché reports. Consequently, the
accuracy of this information depends upon the accuracy of the sources.

TTB is not responsible for the content of external websites.