Alcohol regulations in Punjab (Pakistan)

Licences needed

Distillery / Brewery manufacturing license under Section 21 of the Punjab Excise Act, 1914; Rectified Spirit licenses (Form L-42/L-17 series); Form M.C. for medicinal preparations

Authority

Excise, Taxation and Narcotics Control Department, Government of the Punjab (Excise Commissioner / Collector)

Documents

Company incorporation documents, proposed manufacturing capacity, engineering and plant layouts, distillery still design specifications, site safety and environmental clearances, local district administration NOC, security verification

Fees

Still Head Duty: PKR 1,380 per London Proof (LP) Gallon on Pakistan Made Foreign Liquor (PMFL) and PKR 29 per litre on beer; Duty on manufacture of Rectified Spirit: PKR 100 per gallon (potable) and PKR 5 per gallon (industrial)

Time to obtain

not confirmed (new commercial potable alcohol distillery licenses are virtually never issued to new private entrants; historic operations like Murree Brewery operate under ongoing statutory renewal)

Who can import

General commercial imports are banned. Only privileged persons/diplomatic missions (under the Vienna Convention) and bonded, 4- to 5-star international hotels earning foreign exchange catering to non-Muslim foreign visitors can import under quota authorization.

Licences or registrations

Ministry of Commerce import authorization; bonded warehouse license; provincial Excise permit / pass (Form L-36 / Pass L-46 under the Punjab Liquor Permit and Pass Rules)

Authority

Federal Ministry of Commerce, Federal Board of Revenue (Pakistan Customs), and the Punjab Excise, Taxation and Narcotics Control Department

Documents

Import pass application, diplomatic allocation certificate or hotel foreign-exchange sales audit reports, Bill of Lading, invoice, Certificate of Origin, packing list

Fees

Subject to provincial import permit/pass fees and federal customs clearance processing fees

Time to obtain

not confirmed

Required: no (commercial open-market import registration does not exist; brand approval applies only to domestic licensed manufacturers) Process: Because commercial imports of spirits are banned from public retail, there is no…

Commercial import of alcoholic beverages (HS Heading 22.08) is strictly banned under Appendix-A (Item 14) of Pakistan's federal Import Policy Order. Permitted shipments (diplomatic bonded consignments and hotel quota imports)…

Statutory Customs Duty (CD): 90% ad valorem; Statutory Additional Customs Duty (ACD): 6%; Statutory Sales Tax (VAT): 18%; Advance Income Tax (IT): 12% on imported spirits under HS 2208 (whiskies, vodka, gin, rum).

Still Head Duty: PKR 1,380 per LP Gallon on Pakistan Made Foreign Liquor (PMFL); Vend Fee: PKR 2,875 per Bulk Gallon (or 6 quart-size bottles) on PMFL (PKR 345/litre on beer); Rectified Spirit duty: PKR 100/gallon potable, PKR…

Standalone private liquor retail shops are illegal in Punjab. Retail sale is permitted only through designated, heavily regulated 'licensed vend shops' located within authorized luxury hotels (e.g., Pearl Continental, Avari,…

banned (any digital sale, e-commerce listing, courier shipping, or home delivery of alcoholic beverages is completely illegal under the Punjab Excise Act and the Prohibition Order, 1979)

Locally produced spirits must state brand name, spirit category, alcohol content (% ABV / London Proof), manufacturer name and address (e.g., Murree Brewery, Rawalpindi), batch number, and net contents in metric units. Commercial…

banned (all forms of advertising, marketing, sponsorship, and display of alcoholic beverages across television, radio, print media, hoardings, and digital platforms are strictly prohibited under federal and provincial law)

Pakistan Standards and Quality Control Authority (PSQCA) and Punjab Pure Food standards govern potable alcohol. Distilled spirits (whisky, gin, rum, vodka, brandy) follow traditional British/Commonwealth definitions and proof…

The entire province of Punjab is subject to strict religious prohibition. Drinking or purchasing alcohol by Muslims is a criminal offense liable to hadd/tazir. Public consumption and open public possession of alcohol are banned…

Enforcement and expansion of the digital Smart Monitoring and Regulation of Distilleries and Breweries system in Punjab, incorporating automated mass flow meters and CCTV monitoring to curb tax evasion and track ethanol/rectified…

Commercial export opportunities to Punjab are practically non-existent due to Pakistan's federal import ban on commercial alcoholic beverage shipments. The only accessible segment is strictly limited institutional sales to…

1. Government of the Punjab - Excise, Taxation and Narcotics Control Department: Liquor Permits & Excise Fee
2. Trade Information Portal of Pakistan (TIPP) - Tariff & Import Measures on HS 2208 (Whiskies, Spirits)
3. Ministry of Commerce Pakistan - Import Policy Order, Appendix-A (Banned Import Items)
4. The Punjab Excise Act, 1914 (Act I of 1914)
5. Prohibition (Enforcement of Hadd) Order, 1979 (President's Order No. 4 of 1979)