Distillers Alcohol regulations in Assam
How to import or export liquor and spirits to Assam, India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched August 2026.
Research guide, not legal advice. Compiled in August 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal / dry areas exist
- Legal drinking age
- 21
- Legal purchase age
- 21
Free guide: the import licence, import duty and manufacturing licence sections are open to all. Sign in free to read the other 11 sections for Assam, India in full.
Licence to make spirits (distillery and bottling)
- Licences needed
- Distillery Licence (production of spirits), Compounding, Blending & Bottling Licence (Manufactory), plus FSSAI Central/State Food Business License and State Pollution Control Board clearance.
- Authority
- Excise Commissioner, Excise Department, Government of Assam
- Documents
- Proof of land ownership/lease, approved technical factory site/building plans, project report & feasibility study, State Pollution Control Board NOC/Consent to Establish & Operate, Fire Safety NOC, local authority/municipal trade clearance, police/SDO clearance, director/partner KYC & no-conviction/excise-clearance affidavits.
- Fees
- Distillery Licence: ₹20,00,000 to ₹50,00,000 per annum depending on capacity (plus production/bottling fees); Compounding, Blending & Bottling Licence: approx. ₹3,00,000 per annum plus bottling/additional bottling fees; new application fees apply (e.g. ₹5,00,000 for bonded warehouse/distillery setup).
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Only licensed Wholesale Warehouse holders (for IMFL/inter-state transport) and holders of valid wholesale foreign liquor licences issued by the Assam Excise Department (for Overseas Foreign Liquor / Bottled-in-Origin products).
- Licences or registrations
- Assam Wholesale Warehouse Licence (Foreign Liquor / IMFL), Import Permit / Transport Pass (Form-1 / Form-30), and DGFT Importer Exporter Code (IEC) for direct customs clearance.
- Authority
- Excise Commissioner, Government of Assam and District Collector of Excise
- Documents
- Wholesale licence copy, brand registration approval certificate in Assam, import requisition specifying overseas firm/customs station, product details, quantity, route, proof of prepayment of pass fees and ad-valorem excise levies.
- Fees
- Import permit fee: ₹800 per case of Scotch Whisky (12x750 ml), ₹600 per case for Vodka, Gin, Brandy, and Rum, ₹500 per case for Wine, ₹400 per case for Beer; plus prepaid ad-valorem levies.
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Brand name and label registration must be obtained annually from the Excise Commissioner before manufacturing, importing, or offering any brand for sale in the state. Applications must be filed with cost…
Import rules
Overseas Foreign Liquor (BIO) must enter via authorized customs ports/bonded warehouses and be received by licensed Assam excise wholesale vendors. Every shipment requires an excise import/transport pass granted only upon advance…
Import duty on spirits (HS 2208)
At the national level, basic customs duty (BCD) on distilled spirits (HS 2208) is effectively 150% (composed of 50% Basic Customs Duty + 100% Agriculture Infrastructure and Development Cess / AIDC).
Excise and taxes
Alcoholic beverages for human consumption are outside the scope of Indian GST. Assam levies State Excise Duty (ad-valorem levy) and State VAT/surcharges. For Bottled-in-Origin (BIO) overseas foreign liquor, ad-valorem levy is…
Retail and distribution
Privately owned licensed retail outlets: IMFL 'OFF' shops (carry-out retail) and 'ON' shops (licensed bars, restaurants, clubs, and hotel lounges). The state does not operate a direct retail monopoly but strictly caps licenses…
Online sale and delivery
restricted (Permitted under Assam Excise Amendment Rules 2021 via licensed retail 'OFF' shops through a government-approved app, initially launched in Guwahati Municipal Corporation area; maximum 3 litres per customer order,…
Labelling
Labels must clearly declare: brand name, alcohol strength (% ABV), net volume in ml, batch number, dates of manufacture and MRP. Mandatory statutory warnings include: 'Consumption of liquor is injurious to health' and 'Not for…
Advertising
Direct advertising of alcoholic beverages across television, radio, print, billboards, and internet media is strictly banned under national laws (Cable TV Network Rules, CCPA Guidelines on Prevention of Misleading Advertisements,…
Legal definitions of spirits
Governed nationally by FSSAI Food Safety and Standards (Alcoholic Beverages) Regulations: minimum ABV for distilled spirits (whisky, rum, gin, vodka, brandy) is 36% ABV (IMFL standards in Assam typically bottled at 42.8% ABV /…
Dry or restricted areas
Dry days apply statewide on January 26 (Republic Day), August 15 (Independence Day), October 2 (Gandhi Jayanti), Janmotsava of Sri Sri Sankardeva, election polling/counting periods, and special state mourning/event days. In…
Recent changes
Assam Excise (Amendment) Rules, 2024 introduced Rule 54A (Additional Bottling Fee exceeding quota limits) and Rule 112B (Trade Regulatory Fee levied on brand owners based on annual sales volume), and introduced automated label…
Opportunities for exporters
Foreign distillers can access Assam's growing premium spirits segment through established wholesale distributors via the Bottled-in-Origin (BIO) route. However, high national customs duties (150%), state advance ad-valorem…
Read the full guide for Assam, India, free
Product and label registration, excise, labelling, advertising, distribution and recent changes, with every source, plus an Excel file of every country. Sign in with your email: no password, no fee.
Sign in to read the full guideSources
Selling into Assam or buying from it?