IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Sep 2016 | Removal date: open ended
Still in force

Import tariff

Through Extraordinary Gazette No. 1981/87-2016, the excise duty on imported liquor was imposed as follows -

  1. Foreign Malt Liquor - Rs. 50
  2. Foreign Wine - Rs. 100
  3. Any other foreign liquor not included in above - Rs. 200

On 3 October 2016, through Extraordinary Gazette No. 1987/5-2016 it was notified that the excise duty on foreign liquor will not be applicable on liquor imported for re-export or to be sold at duty-free shops for foreign currency. 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

241 Ethyl alcohol; spirits, liqueurs & spirits
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
220820 Spirits obtained by distilling grape wine or grape marc
220830 Whiskies

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