Alcohol regulations in Sindh

Licences needed

Distillery License for Manufacturing of Ethanol/Potable Spirit (ETNC-011) and Bonded Warehouse License under the Sindh Abkari Act, 1878

Authority

Directorate General of Excise, Taxation & Narcotics Control, Government of Sindh

Documents

Land ownership/lease title deeds, approved factory site plans, NOC from local administration and police, environmental clearance, audited financial statements, proof of incorporation/NTN, and an excise security bond

Fees

Prescribed under the Sindh Abkari Rules and provincial Finance Acts (including storage and supervisory fees ranging from Rs. 0.50 to Rs. 3 per bulk liter/gallon)

Time to obtain

not confirmed

Who can import

Commercial public importation of alcoholic beverages is completely banned under national law. Importation is legally permitted only for diplomatic missions/consulates, foreign dignitaries, and authorized bonded warehouse operators supplying privileged persons.

Licences or registrations

Ministry of Foreign Affairs (MOFA) Duty/Tax Exemption Certificate for diplomats; Bonded Warehouse Import Authorization; Import Pass/Permit under Sections 9 and 12 of the Sindh Abkari Act, 1878

Authority

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

Documents

MOFA exemption certificate/quota allocation, Provincial Excise Import Permit, bill of lading, commercial invoice, packing list, certificate of origin, and Pakistan Single Window (PSW) declaration

Fees

Diplomatic imports are exempt from import duty and taxes; commercial excise pass and permit assessment fees are set by provincial tariff schedules

Time to obtain

not confirmed

Required

no

Process

No formal civilian brand or label registration mechanism (such as US TTB COLA or Indian state excise brand registration) exists for foreign spirits because commercial retail importation is banned. For domestically manufactured spirits, formulations, strength, and label formats are approved directly by the provincial Excise Commissioner under the Sindh Abkari Act.

Authority

Excise, Taxation & Narcotics Control Department, Government of Sindh

Documents and samples

not confirmed

Fees

not confirmed

Renewal

not confirmed

Time to obtain

not confirmed

Commercial imports of potable alcohol are classified as banned goods under Appendix-A (Item 14, PCT Chapter 22) of the federal Import Policy Order. Importation as accompanied passenger baggage is prohibited under Rule 16 of the Baggage Rules, 2006. Permitted non-commercial imports (diplomatic corps) require MOFA clearance, declaration on the Pakistan Single Window, provincial excise transport permits, and direct transport into customs-bonded storage under excise lock.

Statutory Customs Duty (CD) of 90% ad valorem under HS heading 2208; Statutory Additional Customs Duty (ACD) of 6%; advance Income Tax of 12%; and standard Sales Tax of 18%.

Provincial Excise Duty on spirits manufactured in Pakistan classed as foreign spirits; retail assessment fees; storage fees on spirits in bonded warehouses; and Sindh Infrastructure Development Cess (0.85% to 1.15% based on C&F/assessed import value). Federal sales tax of 18% applies on taxable supplies.

Regulated under the Sindh Prohibition Rules, 1979 and the Sindh Abkari Act. Sindh permits approximately 120 licensed private retail 'off-licence' wine shops (run by non-Muslim licensees) and select 4-to-5-star hotel 'on-premise' permits (ETNC-018). Retail sale is legally restricted to non-Muslim Pakistani citizens holding an excise permit (Form PR-II) for religious occasions and non-Muslim foreigners (Form PR-I). All retail outlets must remain closed on Fridays and Islamic religious holidays. The provincial government maintains a ban on issuing new retail licenses.

banned

Labels must indicate product name, brand identity, manufacturer address, volume, and alcohol strength (% ABV / proof spirit). Bottles must bear physical provincial excise adhesive stamps/seals verifying payment of duties. Under the national Prohibition Order, packaging must clearly reflect that sale to Muslims is prohibited.

banned

Pakistan Standards & Quality Control Authority (PSQCA) standards and Sindh excise manuals prescribe that potable distilled spirits (whisky, brandy, gin, rum, vodka) follow British Commonwealth standards, generally requiring a minimum alcoholic strength between 37.5% and 42.8% ABV (typically 75° British Proof / 42.8% ABV standard).

Retail outlets are legally prohibited within 100 yards of mosques, religious places, and educational institutions. Sales and consumption are completely prohibited for Muslim citizens province-wide.

• Enactment of the Sindh Control of Narcotic Substances Act, 2024, delineating enforcement purviews between narcotic substances and alcoholic intoxicants governed by the Sindh Abkari Act, 1878 and the Prohibition Order, 1979.
• Judicial oversight by the Sindh High Court maintaining a ban on the issuance of new retail off-licence wine shop permits, while sustaining verification mandates on existing shops selling to non-Muslim permit holders.
• Periodic adjustments to provincial excise storage fees on rectified spirits and infrastructure development cess levied on port entries.

Commercial market access for foreign exporters is virtually non-existent due to an absolute federal ban on commercial alcohol imports under Appendix-A of the Import Policy Order. Legal business is restricted to supplying duty-free diplomatic quotas and bonded diplomatic provisioning agents.

• Excise, Taxation & Narcotics Control Department, Government of Sindh
• Pakistan Customs (Federal Board of Revenue)
• Pakistan Standards and Quality Control Authority (PSQCA)

1. Trade Information Portal of Pakistan - Commodity 22086000 Tariffs
2. Pakistan Import Policy Order (Appendix-A Banned Items)
3. Government of Sindh - Regulatory Directory for Excise, Taxation & Narcotics Control
4. Sindh Laws - The Sindh Control of Narcotic Substances Act, 2024
5. Sindh Laws - Sindh Prohibition Rules, 1979