Distillers Alcohol regulations in Uttarakhand
How to import or export liquor and spirits to Uttarakhand, India, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched March 2026.
Research guide, not legal advice. Compiled in March 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 Spotted something out of date?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
- Legal purchase age
- 21
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Licence to make spirits (distillery and bottling)
- Licences needed
- PD-33 (Establishment Licence), PD-2 (Distillery Operation Licence), Bottling Licence, FSSAI Central/State Manufacturing Licence, State Pollution Control Board (UKPCB) Consent to Establish (CTE) and Consent to Operate (CTO)
- Authority
- Excise Commissioner, Uttarakhand Excise Department
- Documents
- Land ownership/lease title deeds, factory blueprint and machinery layout plans, UKPCB environmental clearances, water/electricity sanction orders, solvency certificate, bank guarantee, company incorporation documents, PAN/GST registration, police verification/affidavits of promoters
- Fees
- Establishment licence (PD-33) approx. ₹500,000 for 2 years (subject to investment norms and bank guarantee); annual PD-2 running licence fees based on installed capacity per bulk/proof litre
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Only licensed wholesale vendors (FL-2 for foreign liquor/IMFL, FL-2A for CSD) and customs bonded warehouse licence holders registered in Uttarakhand
- Licences or registrations
- FL-2 Wholesale Licence, Consignment-level Import NOC/Permit issued via the Uttarakhand Excise Management System (EMS)
- Authority
- Uttarakhand Excise Department (Excise Commissioner / District Excise Officers)
- Documents
- Valid FL-2 licence, Directorate General of Foreign Trade IEC (for Bottled-in-Origin foreign imports), Brand/Label Registration Certificate, Customs Bill of Entry/out-of-charge document, supplier NOC, laboratory test certificate
- Fees
- Annual FL-2 wholesale licence fee plus per-consignment import fee determined by spirit category and volume under the prevailing annual excise policy
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Manufacturers and brand owners must register every brand and SKU label annually via the online Uttarakhand Excise Management System (EMS). The process entails submitting ex-distillery price (EDP) cost…
Import rules
All distilled spirits imported from abroad (BIO) or other Indian states must enter through licensed bonded warehouses or designated FL-2 wholesale depots. Consignments require individual digital transport/import permits generated…
Import duty on spirits (HS 2208)
150% Basic Customs Duty (BCD) on spirits under HS heading 2208, with specific concessions (e.g., 50% BCD on bourbon whiskey under Notification No. 14/2025-Customs); applicable central cess/surcharges apply at national customs clearance.
Excise and taxes
Potable liquor is outside India's GST. Uttarakhand levies state excise duty (specific slab based on declared EDP/strength per bulk or alcoholic litre), assessment fees, Pratiphal (consideration) fee, hologram/track-and-trace…
Retail and distribution
Privately owned retail liquor shops (FL-5 vends awarded via e-tender, lottery, or renewal formulas), licensed departmental stores in permitted commercial zones, and on-premise bars (FL-6 / FL-7 hotel and restaurant bars).…
Online sale and delivery
banned
Labelling
Labels must clearly display: brand name, spirit category, alcohol by volume (% ABV), net volume in ml, batch/lot number, date of bottling/manufacture, complete name and address of manufacturer/bottler/importer, FSSAI license…
Advertising
Direct advertising of distilled spirits across television, radio, print, outdoor billboards, and internet channels is prohibited under the Cable Television Networks Rules, ASCI self-regulatory guidelines, and state excise rules.…
Legal definitions of spirits
Regulated under Food Safety and Standards (Alcoholic Beverages) Regulations, 2018. Distilled spirits (whisky, brandy, gin, rum, vodka) must have a minimum alcoholic strength of 42.8% ABV (75° Proof) for standard IMFL/foreign…
Dry or restricted areas
Extensive municipal and pilgrimage prohibition zones exist, including within a 7-kilometer radius of Har Ki Pauri (Haridwar), the Rishikesh Municipal Council area, the Char Dham pilgrimage circuit (Badrinath, Kedarnath, Gangotri,…
Recent changes
Implementation of a multi-year excise framework (2025-26 through 2027-28) permitting existing retail shops to renew licenses by payment of an annual uplift (4% for foreign liquor vends, 2% for country liquor vends) instead of…
Opportunities for exporters
Substantial year-round tourist and hospitality traffic in destinations like Dehradun, Mussoorie, and Nainital sustains healthy consumer demand for premium Bottled-in-Origin (BIO) spirits. However, foreign exporters must navigate…
Read the full guide for Uttarakhand, India, free
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Sign in to read the full guideSources
- Uttarakhand Excise Department Official Portal
- Uttarakhand Excise Management System
- Complinity Regulatory Update - Uttarakhand Excise Policy Rules 2025-2026
- TeamLease RegTech - Uttarakhand Excise Policy Rules 2025-26, 2026-27 & 2027-28
- CBIC Notification No. 14/2025-Customs (Tariff Amendments on Alcoholic Beverages)
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