Distillers Alcohol regulations in Delhi
How to import or export liquor and spirits to Delhi, India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched April 2026.
Research guide, not legal advice. Compiled in April 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 Spotted something out of date?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
- Legal drinking age
- 25
- Legal purchase age
- 25
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Licence to make spirits (distillery and bottling)
- Licences needed
- Excise D-1/B-1 or L-11/L-12 microbrewery license, Central FSSAI Manufacturing License, Delhi Pollution Control Committee (DPCC) Consent to Establish/Operate, Fire Safety Clearance
- Authority
- Excise Department GNCTD, Food Safety and Standards Authority of India (FSSAI), DPCC
- Documents
- Land ownership/lease deed, blueprint/plant layouts, technical plant/equipment specifications, DPCC NOC, water/power sanction, FSSAI application, promoter KYC and tax clearance
- Fees
- Processing fee INR 5,000; annual microbrewery fee approx. INR 250,000; commercial distillery/bottling fees determined under Delhi Excise Rules
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Wholesale licensees holding an L-1F (Bottled-in-Origin foreign liquor) or L-1FB (bonded warehouse) license with DGFT Importer-Exporter Code (IEC) and FSSAI Central Importer License
- Licences or registrations
- Directorate General of Foreign Trade (DGFT) IEC, FSSAI Central Importer Licence, Delhi Excise L-1F / L-1FB wholesale licence, Customs Bonded Warehouse license (Section 58 Customs Act)
- Authority
- Excise Department GNCTD, Central Board of Indirect Taxes and Customs (CBIC), DGFT, FSSAI
- Documents
- IEC certificate, FSSAI importer license, appointment/power of attorney letter from overseas brand owner, Certificate of Origin, Certificate of Analysis, registered trademark/trademark agreement, commercial invoices, custom clearance documents
- Fees
- L-1F application processing fee INR 5,000; brand registration and annual wholesale fees per brand (up to INR 2,500,000 or 1% of wholesale value)
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Annual mandatory registration through the Delhi Excise ESCIMS portal; submission of ex-distillery/customs price breakdown, maximum retail price (MRP) calculation, label artwork verification, and chemical…
Import rules
Importer of record must hold a valid IEC, Central FSSAI Importer License, and state L-1F license; shipments require import permits/transport passes generated via ESCIMS; clearance through Indian Customs requires mandatory FSSAI…
Import duty on spirits (HS 2208)
Basic Customs Duty (BCD) on spirits under HS 2208 is 150% ad valorem (or 50% to 100% for specific sub-categories under recent tariff notifications), plus applicable Social Welfare Surcharge (SWS) or Agriculture Infrastructure and Development Cess (AIDC)
Excise and taxes
Spirits are excluded from national GST; Delhi levies state excise duty ad valorem according to Wholesale Price (WSP) slabs under Chapter X of the Delhi Excise Rules (ranging from 65% to 300% across basic slabs); Value Added Tax…
Retail and distribution
State monopoly for retail vend: off-premise sales are strictly limited to government stores operated by 4 state public undertakings (DSIIDC, DTTDC, DSCSC, DCCWS); private retail shops are not permitted. On-premise sales occur…
Online sale and delivery
banned (Home delivery and online sale of alcoholic beverages are strictly prohibited in Delhi under the operational excise regime)
Labelling
Mandatory English statutory health warning: 'CONSUMPTION OF ALCOHOL IS INJURIOUS TO HEALTH. BE SAFE - DON'T DRINK AND DRIVE.' (min 3 mm height); FSSAI logo and license number; declared alcohol strength (% ABV); net volume in ml;…
Advertising
Direct advertising of spirits on television, radio, print, and digital media is strictly prohibited under the Cable Television Networks Rules and ASCI Code; surrogate advertising using brand extensions is banned under Central…
Legal definitions of spirits
Regulated by FSSAI (Alcoholic Beverages) Regulations: distilled spirits (whisky, rum, gin, vodka, brandy) require a minimum ABV of 36.0% v/v (the standard domestic commercial bottling strength is 42.8% v/v / 75° Proof; maximum…
Dry or restricted areas
Liquor outlets are prohibited within 100 metres of places of worship, recognized schools/colleges, and major hospitals; citywide dry days are observed on national holidays (Republic Day Jan 26, Independence Day Aug 15, Gandhi…
Recent changes
The Delhi Government maintained the 'old excise policy' framework under the Delhi Excise Rules 2010 through consecutive extensions across 2024, 2025, and 2026, preserving the four-corporation public retail monopoly and shelving…
Opportunities for exporters
Affluent consumer demographics and an expanding premium cocktail culture in Delhi drive strong demand for imported Bottled-in-Origin (BIO) whiskies, agave spirits, and premium gin. Exporters must nevertheless navigate federal…
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