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Regulations / India / Madhya Pradesh

Alcohol regulations in Madhya Pradesh

How to import or export liquor and spirits to Madhya Pradesh, India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched June 2026.

Research guide, not legal advice. Compiled in June 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 Spotted something out of date?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
Dry areas exist
Legal drinking age
21 years (under Section 23 of the Madhya Pradesh Excise Act, 1915; applicants for liquor licences must be at least 21–25 years old depending on licence class)
Legal purchase age
21 years (sale or delivery of intoxicants to persons under 21 years is prohibited under the Madhya Pradesh Excise Act, 1915)

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Licence to make spirits (distillery and bottling)

Licences needed
Letter of Intent (Form D-B for distilleries or LOI under Foreign Liquor Rules, valid for 1 year) followed by Form D-1 (distillery spirit manufacture), Form FL-9 or FL-9A (foreign liquor bottling/manufacture), Form B-3 (brewery), or Form MB-3 (microbrewery), plus a central/state FSSAI licence.
Authority
Excise Commissioner, Madhya Pradesh (with prior sanction of the State Government of Madhya Pradesh).
Documents
Scheme application (Form D-A for distillery), treasury challan for application fee, proof of age and residence, Aadhaar/PAN, company incorporation documents, site plan, NOCs from local municipal body, fire department, police, electricity department, and environmental/pollution control clearance.
Fees
Distillery scheme application fee: INR 10,000. Annual licence fees (2024–25 schedule): D-1 Distillery Licence: INR 2,000,000 (up to 3 crore bulk litres), INR 3,000,000 (3 to 6 crore bulk litres), INR 4,000,000 (above 6 crore bulk litres); B-3 Brewery: INR 2,000,000 to INR 3,000,000+; MB-3 Microbrewery: INR 250,000.
Time to obtain
Letter of Intent is valid for 1 year (extendable) to complete building construction and plant erection; final licence (Form D-1 or FL-9/9A) is granted upon completion inspection. Exact statutory processing days not confirmed.

Import licence and registration

Who can import
For arrival into India (national level): any entity holding a federal Importer-Exporter Code (IEC) from DGFT and an FSSAI Central Import Licence. For entry/distribution into Madhya Pradesh (state level): holders of MP state wholesale/import licences such as Form FL-10B (Bottled-in-Origin / BIO Imported Foreign Liquor), Form FL-10A, Form FL-6, or Form FL-11, or individuals/licensees granted a No Objection Certificate (NOC) by the MP Excise Commissioner.
Licences or registrations
Federal: IEC and FSSAI import clearance. State: FL-10B licence (for BIO imported spirits, beer, and wine) or FL-6 / FL-10A / FL-11 licence, plus an import NOC (Form FL-21) / Import Permit for each consignment through the MP Excise e-Abkari system.
Authority
Federal: Directorate General of Foreign Trade (DGFT), Central Board of Indirect Taxes and Customs (CBIC), and Food Safety and Standards Authority of India (FSSAI). State: Excise Commissioner, Madhya Pradesh.
Documents
Application for NOC/Import Permit, proof of prepayment of state excise duty and import fee, registered brand/label details (where applicable), invoice, packing list, bill of entry, and FSSAI import clearance documents.
Fees
FL-10B (BIO Imported Foreign Liquor) processing fee: INR 10,000; additional annual licence fees and per-shipment import permit fees apply as prescribed by the State Government.
Time to obtain
not confirmed

Product and label registration

Required: yes Process: Under Rule 9 of the Madhya Pradesh Foreign Liquor Rules, 1996, every brand/label of foreign liquor manufactured in or imported into Madhya Pradesh from other Indian states must be registered with the Excise…

Import rules

Alcohol imports into Madhya Pradesh face a two-tier system: first, federal customs and FSSAI clearance at the Indian port of entry; second, state-level import regulation under the Madhya Pradesh Foreign Liquor Rules, 1996. No…

Import duty on spirits (HS 2208)

Customs duty is set nationally by the Government of India (CBIC). Following Notification No. 14/2025-Customs (effective February 13, 2025), the combined customs duty (Basic Customs Duty + Agriculture Infrastructure and Development Cess [AIDC]) on distilled spirits under HS 2208 is 100% ad valorem (CIF value), reduced from 150%. For Bourbon whiskey (HS 2208.30.11 and 2208.30.91), the combined customs duty is 50% ad valorem.

Excise and taxes

Alcoholic liquor for human consumption is excluded from India's national GST; instead, taxes are levied at the state level. In Madhya Pradesh, effective April 1, 2026 (FY 2026–27 notification dated March 31, 2026 under Section 25…

Retail and distribution

Unlike India's national law (which leaves retail to states), Madhya Pradesh operates a private licensing system via composite liquor shops (~3,600 state-wide) that are permitted to sell Indian Made Foreign Liquor (IMFL), imported…

Online sale and delivery

not confirmed (the Madhya Pradesh Excise Act and Foreign Liquor Rules require sales to occur only at licensed premises and transport under Form FL-19 permits; no provision permitting e-commerce or consumer home delivery was…

Labelling

Governed by both national FSSAI (Alcoholic Beverages Standards) Regulations, 2018 and Madhya Pradesh Excise rules. Nationally mandated items: ABV percentage declaration (within ±1.0% tolerance for spirits >20% ABV), standard…

Advertising

Direct advertising of alcoholic beverages is prohibited nationally across broadcast and print media under the Cable Television Networks (Regulation) Amendment Act and norms enforced by the Central Consumer Protection Authority…

Legal definitions of spirits

Set nationally under the Food Safety and Standards (Alcoholic Beverages Standards) Regulations, 2018 (enforced across all states including Madhya Pradesh): 'alcoholic beverage' means a beverage containing more than 0.5% ABV;…

Dry or restricted areas

Effective April 1, 2025, under the Madhya Pradesh Excise Policy 2025–26, the sale and purchase of alcohol is completely banned (47 composite liquor shops and bars permanently closed) in 19 religious towns and rural areas across…

Recent changes

February 2025 (Federal): India CBIC Notification No. 14/2025-Customs reduced the combined customs duty on imported spirits (HS 2208) and wine from 150% to 100%, and on Bourbon whiskey from 150% to 50%. April 2025 (State): Madhya…

Opportunities for exporters

The February 2025 federal tariff cut on Bourbon whiskey (to 50%) and other spirits and wines (to 100%) significantly lowers landed costs for foreign brands entering India. In Madhya Pradesh specifically, exporters can leverage…

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