Distillers Alcohol regulations in Tamil Nadu
How to import or export liquor and spirits to Tamil Nadu, 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 Spotted something out of date?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
- Legal / partial prohibition / dry areas exist
- Legal drinking age
- 21
- Legal purchase age
- 21
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Licence to make spirits (distillery and bottling)
- Licences needed
- Grant of privilege and licence to manufacture IMFS (under Rule 4 of Tamil Nadu IMFS (Manufacture) Rules, 1981), Distillery Licence (under Tamil Nadu Distillery Rules, 1981), FSSAI Central Manufacturing Licence, and Tamil Nadu Pollution Control Board (TNPCB) consent to establish/operate.
- Authority
- Commissioner of Prohibition and Excise and Home, Prohibition and Excise Department, Government of Tamil Nadu.
- Documents
- Detailed project profile and factory layout, proof of land ownership/lease, plant and machinery blueprints, water and power clearance, TNPCB consent, NOC from local authority, financial capability proof, and director/promoter KYC documents.
- Fees
- Application fee, annual privilege fee, licence fee, and statutory security deposit as prescribed under the Tamil Nadu Distillery and IMFS (Manufacture) Rules.
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Only registered suppliers operating licensed customs bonded warehouses or authorized distributors who supply exclusively to TASMAC, or star hotels/clubs (FL2/FL3 licensees) via TASMAC permits.
- Licences or registrations
- Registration of Imported Foreign Liquor (IFL) with TASMAC; Import Permit (Form FWL) under Tamil Nadu Liquor (Supply by Wholesale) Rules, 1983; Customs Bonded Warehouse Licence; FSSAI Importer/Wholesale Licence.
- Authority
- Tamil Nadu State Marketing Corporation Limited (TASMAC) and Commissioner of Prohibition and Excise.
- Documents
- FSSAI licence, Customs Bonded Warehouse licence details, Space Lease Certificate, Route of Transport, list of IFL products, FL2/FL3 link details, Certificate of Origin, and chemical analysis certificates.
- Fees
- Security deposit of Rs. 2,00,000 to TASMAC; Special import fee per proof litre based on basic price per case (Ordinary: Rs. 223.22/PL; Medium: Rs. 270.91/PL; Premium: Rs. 327.76/PL; Super Premium: Rs. 370.26/PL; Premium Deluxe: Rs. 417.68/PL); Application fee Rs. 200.
- Time to obtain
- Approximately 15 working days via the single-window clearance hierarchy.
Product and label registration
Required: yes Process: Dual registration: (1) Brand registration with TASMAC for approval into the TASMAC procurement catalogue; (2) Brand and label approval from the Commissioner of Prohibition and Excise, ensuring compliance…
Import rules
All imported spirits (Bottled in Origin - BIO) are subject to TASMAC's statutory state monopoly on wholesale and retail trade. Direct import into private retail channels is prohibited. Goods must enter a licensed customs bonded…
Import duty on spirits (HS 2208)
Basic Customs Duty (BCD) of 150% ad valorem under Customs Tariff Heading HS 2208 (effective tariff composite with AIDC/cess under national customs law).
Excise and taxes
Liquor is exempt from national GST. At the state level, Tamil Nadu levies an excise duty rate of approximately 58% ad valorem (plus specific special import fees on spirits of Rs. 223.22 to Rs. 417.68 per proof litre) and Value…
Retail and distribution
Exclusive state monopoly. Retail sales for off-premise consumption are operated exclusively by TASMAC through government-owned shops (FL-1 licences); private retail liquor shops are prohibited. On-premise sales are restricted to…
Online sale and delivery
banned
Labelling
Must comply with FSSAI Alcoholic Beverages Regulations: spirit type, country of origin, net volume, batch number, date of bottling, ABV (strength in % v/v), and FSSAI licence number. State law mandates bilingual statutory health…
Advertising
Direct and surrogate advertising, display, or sponsorship of alcoholic beverages is strictly banned under Section 12/24 of the Tamil Nadu Prohibition Act, 1937, the Cable Television Networks (Regulation) Rules, and Consumer…
Legal definitions of spirits
Governed by FSSAI Alcoholic Beverages Regulations (2018): Whisky, Rum, Gin, Vodka, and Brandy must possess a minimum alcoholic strength of 36.0% ABV. Standard potable strength for Indian-Made Foreign Spirits (IMFS) in Tamil Nadu…
Dry or restricted areas
No entirely dry geographic districts exist in Tamil Nadu, but local country liquor (arrack and toddy) is banned statewide. Retail outlets are prohibited within 500 metres of highways and restricted near schools, colleges, and…
Recent changes
Notified an additional statutory fee of Rs. 90 per case on IMFS manufacturers supplying the state market under amendments to liquor manufacturing rules. Mandated strict enforcement of the legal drinking and purchasing age of 21…
Opportunities for exporters
Exporters of premium and super-premium spirits can access Tamil Nadu's high-volume market by listing brands with TASMAC for distribution to FL-3 star hotels, licensed clubs, and select TASMAC premium retail outlets. However,…
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