How to export spirits from India

• Distillery / Manufacturing Licence and State Excise Export Permit / No Objection Certificate (issuing body: State Excise Department of the relevant State Government)
• Importer-Exporter Code (IEC) (issuing body: Directorate General of Foreign Trade / DGFT, Ministry of Commerce and Industry)
• Registration-cum-Membership Certificate (RCMC) for alcoholic beverages (issuing body: Agricultural and Processed Food Products Export Development Authority / APEDA)
• Central Food Safety Licence and Export NOC (issuing body: Food Safety and Standards Authority of India / FSSAI)
• GST Registration / GSTIN for zero-rated export billing and input tax credits (issuing body: Goods and Services Tax Network / Department of Revenue)
• Municipal Trade License and Factory Operating Consent (issuing body: Local Municipal Corporation / State Pollution Control Board)

Because alcoholic liquor for human consumption is subject to state excise rather than central GST, export consignments are cleared from licensed distillery premises or bonded warehouses without upfront excise payment against an Export Bond or Letter of Undertaking (LUT) issued by the State Excise Department. Proof of export—specifically the customs-endorsed Shipping Bill and Let Export Order (LEO)—must be returned to the excise officer to discharge the bond liability. For imported packaging or raw ingredients, exporters can claim customs refund via the Duty Drawback Scheme (under Sections 74 and 75 of the Customs Act, 1962), while unrebated domestic central, state, and local taxes can be claimed as duty credits via the RoDTEP scheme on the ICEGATE platform.

• Commercial Invoice and Packing List
• Customs Shipping Bill (filed via ICEGATE)
• State Excise Export Permit / Transport Pass / Bond Verification Certificate
• Bill of Lading (B/L) or Air Waybill (AWB)
• Certificate of Origin (Preferential under FTAs or Non-Preferential)
• Certificate of Analysis (CoA) from an accredited laboratory certifying ABV, chemical specifications, and purity
• FSSAI Export Health Certificate (EHC) or Certificate of Free Sale
• APEDA RCMC Registration Copy

Products manufactured exclusively for export are exempt from mandatory domestic statutory retail markings provided they strictly satisfy destination-country labelling, composition, and packaging laws. Exporters must supply an official Certificate of Analysis (CoA) and, where required by importing jurisdictions, an FSSAI Export Health Certificate certifying that the spirit meets food safety standards. Shipments claiming maturation claims (e.g., Indian single malts or aged rums) require verifiable age certificates or distillery blend records, bulk ENA containers must carry appropriate classification labeling (such as 'For Manufacture of Alcoholic Beverages Only' and hazardous transport identifiers), and region-specific products like Goa Feni require valid Geographical Indication (GI) certification.

• India-UAE Comprehensive Economic Partnership Agreement (CEPA) with the United Arab Emirates
• India-Australia Economic Cooperation and Trade Agreement (ECTA) with Australia
• India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA) with Mauritius
• India-EFTA Trade and Economic Partnership Agreement (TEPA) with Switzerland, Norway, Iceland, and Liechtenstein

• Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme – Directorate General of Foreign Trade (DGFT) & Central Board of Indirect Taxes and Customs (CBIC)
• Duty Drawback Scheme on imported inputs (Sections 74 and 75 of Customs Act, 1962) – Department of Revenue, Ministry of Finance
• Financial Assistance Scheme (FAS) for export infrastructure, international trade fair participation, and quality testing assistance – Agricultural and Processed Food Products Export Development Authority (APEDA)
• Interest Equalization Scheme on pre- and post-shipment export credit for eligible MSME manufacturers – Reserve Bank of India (RBI) and DGFT

United Arab Emirates (the largest international market for Indian spirits), followed by Singapore, the United States, the United Kingdom, Angola, Ghana, Kenya, and Australia.

• Failing to declare the RoDTEP claim code ('RODTEPY') at item level when filing the customs Shipping Bill on ICEGATE, permanently forfeiting non-creditable tax remissions.
• Discrepancies in ABV (alcohol by volume), volume, lot numbers, or bottle counts between the State Excise Export Permit, Certificate of Analysis, and Customs Shipping Bill, triggering physical holds and export detention.
• Non-compliance with destination-market labelling standards (such as missing standard drink calculations, mandatory health warnings, allergen notices, or non-approved container sizes), leading to rejection at the destination port.
• Failing to submit prompt proof of export (customs-stamped LEO and shipping bills) to the originating State Excise Department, resulting in forfeit of security deposits and enforcement of domestic excise tax assessments.

1. APEDA - Alcoholic and Non-Alcoholic Beverages Export Profile
2. Government of Goa Excise Department - Export Permits for Spirits and IMFL
3. Food Safety and Standards Authority of India (FSSAI) - Export Health Certificates & Alcoholic Beverage Regulations