Alcohol regulations in Uttar Pradesh
How to import or export liquor and spirits to Uttar Pradesh, India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 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 Spotted something out of date?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 years
- Legal purchase age
- 21 years
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Licence to make spirits (distillery and bottling)
- Licences needed
- PD-2 distillery licence (for primary distillation) or FLM-1/FLM-3 licence (for compounding, blending, and bottling of IMFL); CLB-1/CLB-2 (for country liquor bottling); plus clearances from PESO, Fire Department, and Uttar Pradesh Pollution Control Board (Consent to Establish/Operate).
- Authority
- Excise Commissioner, Uttar Pradesh, via District Collector / District Excise Officer
- Documents
- Detailed project report, factory blueprints and piping diagrams, proof of land title or lease agreement, corporate incorporation documents (MoA/AoA), environmental clearance/UPPCB CTE/CTO, PESO approvals, Fire Department NOC, GST registration, and source certificate of ENA/potable alcohol.
- Fees
- PD-2 distillery annual licence fee ₹1,00,000; FLM-3 IMFL manufactory fees scale by bottling capacity (starting at ₹15,00,000 per year); additional processing and security deposits apply as per the annual Excise Policy.
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Entities holding a DGFT Import Export Code (IEC) and FSSAI Central Importer Licence, operating through a UP Excise-registered B.I.O.-1 customs bonded warehouse licence or FL-2/FL-2B wholesale licence.
- Licences or registrations
- B.I.O.-1 licence (for importing Bottled in Origin overseas foreign liquor and operating customs bonds in UP), B.I.O.-1A (for additional regional branches), FL-36 transport passes, and online import permits via the UP Excise portal.
- Authority
- Excise Commissioner, Uttar Pradesh; Central Board of Indirect Taxes and Customs (CBIC); Food Safety and Standards Authority of India (FSSAI)
- Documents
- DGFT IEC certificate, Central FSSAI licence, Customs Bond warehousing licence, notarised affidavit declaring Ex-Distillery Price (EDP) / CIF pricing, certificate of origin, chemical analysis report, and brand owner authorization/trademark documentation.
- Fees
- B.I.O.-1 new application processing fee ₹1,00,000; B.I.O.-1 annual renewal fee ₹1,00,000; B.I.O.-1A licence fee ₹5,00,000; import permit fee of ₹12 per bulk litre on bottled foreign liquor brought in from outside the state.
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Mandatory annual online brand and label approval through the UP Excise departmental portal. Importers and distillers register the brand, declare EDP/CIF breakdown verified by CA/CS affidavit ensuring price…
Import rules
Spirits imported from outside India require clearance through CBIC Customs and FSSAI testing at entry ports. Movement into and within Uttar Pradesh requires state excise transport passes (FL-36) and portal-based rewarehousing…
Import duty on spirits (HS 2208)
150% ad valorem Basic Customs Duty (BCD) plus Agriculture Infrastructure and Development Cess (AIDC) on CIF value under HS 2208 at the federal customs border.
Excise and taxes
Spirits for human consumption are constitutionally outside Indian GST. Uttar Pradesh levies state excise duties based on Ex-Distillery Price (EDP) slabs (e.g., ranging from ₹242 + 75% of EDP per case up to ₹304 + 95% of EDP per…
Retail and distribution
Privately owned retail shops awarded through e-lottery and annual renewals (composite foreign liquor/beer shops, model shops, premium retail vends); on-premise consumption permitted in licensed hotel, restaurant, and club bars…
Online sale and delivery
banned (Home delivery, e-commerce, and direct online consumer sales of alcoholic beverages are strictly prohibited in Uttar Pradesh; sales must take place at physical licensed premises).
Labelling
Labels must comply with FSSAI regulations and UP Excise rules. Mandatory details include brand name, generic spirit name, alcohol strength (% ABV), net volume (e.g., 60ml, 90ml, 180ml, 375ml, 750ml, 1000ml), batch/lot number,…
Advertising
Direct and surrogate advertising of alcoholic beverages is prohibited across TV, radio, print, and digital media under the Cable Television Networks (Regulation) Rules, the ASCI Code, and the Consumer Protection (Prevention of…
Legal definitions of spirits
Regulated under FSSAI's Food Safety and Standards (Alcoholic Beverages) Regulations, 2018. Distilled spirits (whisky, rum, gin, brandy, vodka) must have a minimum alcoholic strength of 36.0% ABV (standard IMFL is formulated at…
Dry or restricted areas
Alcohol sales and public consumption are prohibited in designated religious and heritage zones, including around the Ram Janmabhoomi temple area in Ayodhya, specified temple zones in Mathura-Vrindavan, and the Kashi Vishwanath…
Recent changes
Merged standalone beer and foreign liquor retail outlets into unified 'composite shops' settled through an annual e-lottery and renewal framework. Introduced mandatory minimum quotas requiring model shops and premium retail vends…
Opportunities for exporters
Uttar Pradesh mandates that urban premium retail vends and model shops stock at least 5% imported bottled-in-origin (BIO) spirits against their minimum guaranteed revenue quotas, guaranteeing retail shelf space. Overseas…
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Sign in to read the full guideSources
- Uttar Pradesh Excise Portal and Annual Excise Policies - Government of Uttar Pradesh
- The United Provinces Excise Act, 1910 - India Code
- Food Safety and Standards (Alcoholic Beverages) Regulations - FSSAI
- Uttar Pradesh Excise Duties and Fees Schedule Notification - TeamLease RegTech
- Overview of Uttar Pradesh Excise Framework and Market Regulations - Business Standard
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