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Import whisky and spirits

About 150% customs duty for most origins; UK whisky now 75% under the India–UK CETA. No IGST, but state excise.

Free to importHS 2208
Basic customs duty
50–75%
50% (UK whisky: 75% total under CETA)
Social welfare surcharge
10% of BCD
IGST
Not levied (ou
Not levied (outside GST)
India’s imports, 2025-26
US$ 691 mn
from 50 countries

The tariff rate for every line of 2208 is 150%. S. No. 70 of notification 45/2025-Customs sets the basic duty at 50%, and AIDC applies on top (100% as first issued; it was later changed for some lines, for example bourbon whiskey in February 2025). From 15 Jul 2026 the India–UK CETA cut the duty on UK-origin whisky from 150% to 75% (Notification 29/2026-Customs), falling to 40% over ten years; rates for gin and other UK spirits differ, and an origin declaration is needed. Spirits for drinking are outside GST, so no IGST; states charge excise duty and fees. Confirm the rate for your exact line and origin on ICEGATE. AIDC under notification 11/2021-Customs: 100% as first issued, which keeps the total near 150% for most spirits. State excise duty is extra and differs by state. CBIC — Notification 45/2025-Customs (effective duty rates), 24 Oct 2025, as amended ↗

What is imported

Imported spirits are mainly Scotch whisky, both bottled and in bulk for blending and bottling in India. Imports under 2208 were about US$ 691 million in FY 2025-26 (TradeStat): the UK supplied 59%, followed by Singapore and the UAE (largely trading hubs), Ireland, Mexico (tequila) and the USA. Buyers are licensed liquor companies, bottlers and duty-free retail.

Import policy · Free to import

Free under ITC(HS) Schedule 1. Sale is controlled by state excise laws, and labels must meet FSSAI and Legal Metrology rules.

Licences and registrations you need

  • FSSAICentral licence for food importers (FoSCoS), then a No Objection Certificate for each consignment through FICS at the port.fics.fssai.gov.in ↗
  • Legal Metrology (Consumer Affairs)Importer registration under the Legal Metrology (Packaged Commodities) Rules if you import or sell retail packs.consumeraffairs.nic.in ↗
  • Customs (bonded warehouse)Bulk and bottled spirits are usually kept in a customs bonded warehouse until a state excise permit is issued; duty is paid on removal.icegate.gov.in ↗

What is checked at the port

  • FSSAI label and standards check (alcohol by volume, statutory warnings, importer and FSSAI licence details).
  • Customs checks the origin declaration for any CETA claim, and the declared value of bulk and bottled goods.
  • State excise checks brand and label registration and the import or transport permit.

Practical tips

  • For UK whisky, make sure the exporter can give a valid CETA origin declaration before you price on the 75% rate.
  • Line up state excise brand registration and price approval in your first target state before the goods land.

Where new importers go wrong

  • Assuming the 75% CETA rate applies to spirits that were only bottled or shipped from the UK — origin rules decide.
  • Forgetting that excise and state fees often cost more than the customs duty.
Sources (7)
  1. CBIC — Notification 45/2025-Customs (effective duty rates), 24 Oct 2025, as amended
  2. CBIC — Customs Tariff of India (as on 30.06.2025)
  3. Notification 11/2021-Customs — Agriculture Infrastructure and Development Cess (as first issued)
  4. CBIC — Notification 29/2026-Customs (India–UK CETA tariff concessions, from 15 Jul 2026)
  5. FSSAI — Food Import Clearance System (FICS)
  6. Commerce Ministry TradeStat — commodity-wise imports by country (FY 2025-26)
  7. ICEGATE — Customs duty and tariff look-up

Import data

Where India buys whisky and spirits

India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.

Imports, 2025-26
US$ 691 mn
Change from 2024-25
+14.9%
Supplying countries
50
Biggest supplier
United Kingdom
59%
United Kingdom: US$ 408 mnSingapore: US$ 69.9 mnUnited Arab Emirates: US$ 53.8 mnIreland: US$ 36.4 mnMexico: US$ 23.5 mnUnited States of America: US$ 18.1 mnFrance: US$ 17.7 mnSpain: US$ 14.3 mnGermany: US$ 12 mnSweden: US$ 11 mnJapan: US$ 7.4 mnBhutan: US$ 3.6 mnItaly: US$ 3.5 mnNetherlands: US$ 3.4 mnUnited Kingdom: US$ 408 mnUnited KingdomSingapore: US$ 69.9 mnSingaporeUnited Arab Emirates: US$ 53.8 mnUnited Arab EmiratesIreland: US$ 36.4 mnMexico: US$ 23.5 mnMexicoUnited States of America: US$ 18.1 mnUnited States of AmericaFrance: US$ 17.7 mnSpain: US$ 14.3 mnSpainGermany: US$ 12 mnSweden: US$ 11 mnJapan: US$ 7.4 mnBhutan: US$ 3.6 mnItaly: US$ 3.5 mnNetherlands: US$ 3.4 mnIndia
Where India imports whisky and spirits from — among our 80 countries, 2025-26
2020-21: US$ 199 mn1992020-212021-22: US$ 318 mn3182021-222022-23: US$ 583 mn5832022-232023-24: US$ 544 mn5442023-242024-25: US$ 601 mn6012024-252025-26: US$ 691 mn6912025-26
India’s whisky and spirits imports · US$ million

Biggest supplying countries

Name2025-26Change
1United KingdomUS$ 408 mn+19.6%
2SingaporeUS$ 69.9 mn-9.2%
3United Arab EmiratesUS$ 53.8 mn+0.5%
4IrelandUS$ 36.4 mn-0.4%
5MexicoUS$ 23.5 mn+100.6%
6United States of AmericaUS$ 18.1 mn+22.8%
7FranceUS$ 17.7 mn+22.9%
8SpainUS$ 14.3 mn+27.3%
9GermanyUS$ 12 mn+47.8%
10SwedenUS$ 11 mn+12%
11JapanUS$ 7.4 mn+33.2%
12BhutanUS$ 3.6 mn-33.5%

Which sources are growing and shrinking

Growing sources

  1. MexicoUS$ 11.7 mn → US$ 23.5 mn+100.6%
  2. GermanyUS$ 8.1 mn → US$ 12 mn+47.8%
  3. JapanUS$ 5.6 mn → US$ 7.4 mn+33.2%
  4. SpainUS$ 11.3 mn → US$ 14.3 mn+27.3%
  5. FranceUS$ 14.4 mn → US$ 17.7 mn+22.9%
  6. United States of AmericaUS$ 14.7 mn → US$ 18.1 mn+22.8%

Shrinking sources

None

Which forms come in, and at what price

Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.

Tariff lineValue 2025-26ChangeQuantityAverage price
Blended whiskey in containers holding 2 litre or less2208 30 13US$ 136 mn+4.7%29.5 mn litresUS$ 4.60 per litre
Other whiskey in containers holding 2 ltr or less2208 30 19US$ 132 mn+9.2%8.3 mn litresUS$ 15.77 per litre
Scotch in containers holding 2 ltr or less2208 30 12US$ 74.3 mn-12.9%7.3 mn litresUS$ 10.17 per litre
Other in containers holding more than 2 ltr2208 90 99US$ 71.6 mn-8.9%16.0 mn litresUS$ 4.48 per litre
Blended whiskey in containers holding more than 2 ltr2208 30 93US$ 68.1 mn+24.7%19.8 mn litresUS$ 3.44 per litre
Scotch in containers holding more than 2 ltr2208 30 92US$ 63.6 mn+271.2%13.8 mn litresUS$ 4.62 per litre
Tequila in containers holding 2 ltr or less2208 90 11US$ 31.5 mn+67.9%2.5 mn litresUS$ 12.77 per litre
Vodka — vodka2208 60 00US$ 31.1 mn+33%6.4 mn litresUS$ 4.87 per litre
Liqueurs in containers holding 2 ltr or less2208 70 11US$ 21.3 mn+62.7%3.0 mn litresUS$ 7.17 per litre
Other whiskey in containers holding more than 2 ltr2208 30 99US$ 19.6 mn-6%2.4 mn litresUS$ 8.01 per litre
Gin in containers holding 2 ltr or less2208 50 11US$ 13.7 mn+19.4%2.3 mn litresUS$ 5.83 per litre
Bourbon whiskey in containers holding 2 ltr or less2208 30 11US$ 8.6 mn+222.4%1.3 mn litresUS$ 6.68 per litre

Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.

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