There are two sets of taxes on wines in India:

1. Customs duties on wine imported from overseas.

2. State taxes on wines sold in the country WINE IMPORTS.

All alcoholic beverages, including wines, may be imported into India under an Open
General Licence (OGL) - meaning that no licence is really required to
import wines into india.

An importer would need to be a company registered in India with an Import Export

Code (IEC) issued by the Director General of Foreign Trade, Ministry of Commerce - not
difficult to get.

Wines so imported can be stored in a Customs Bonded Warehouse (CBW) for upto 3
months without having to pay customs duty - best to tie-up with a C&F Agent
beforehand to clear the goods and move them to the CBW of choice.

Imported wines may be sold either duty free (against a duty free licences held by a hotel
or restaurant or embassy or duty free shops in airports) or duty paid (to licenced trade),
after paying the customs duty applicable and debonding the stocks.

CUSTOMS DUTIES – WINE

Effective 1st July 2008, Customs Duties are currently the same on both Bottled In
Origin (BIO) wines and wine imported in bulk (defined as any packing of 2.0 liters or
more per container):Duties are expressed as % of the CIF (Cost Insurance & Freight)
rate, converted at the customs-notified rate of exchange Rate Assessment Fee1% Basic
Customs Duty150% Last Point Tax4%;On the cumulative amount -
theoretically reimbursable Total duties 160.6%

STATE TAXES - Alcoholic beverages are a state subject in India, so each state has it's
own rules & regulations and duties & taxes on wine. In addition:

1. All brands (whether imported or produced in India) have to be registered with

the Excise Department of each state. Formalities may include submitting a
cost-card of prices proposed to be charged down to the MRP (Maximum Retial
Price) and payment of registration fees ranging from Rs. 5, to Rs, 20,000 per
label per year.000

2. Written permission ("Permits") need to be obtained from concerned excise

authorities for movement of wines from winery/ CBW to the trade. Such
permission is generally issued after payment of the state excise duties
 applicable; in case goods are being moved between two states, this would entail
paying an Import Fee and an an Export Pass Fee.

You can import wine and liquors from anywhere as you want. In India before importing
any wine and liquors you need to get some licenses formalities. there are following
formalities:

1. Importer Exporter Code(IEC): you need an IEC certificate if you want to

import/export any product on your own name. IEC number is issued by Directorate
General of Foreign Trade. it is a 10 digit code. for IEC number you can apply online
at Directorate General of Foreign Trade.

You need following documents to obtain IEC number.

 Rs. 250 D.D. in favor of zonal Directorate General of Foreign trade;

 you need Bank certificate regarding IEC Number.
 PAN card copy.
 Birth Certificate copy.
IEC number can be filed with every import/export to represent an individual firm or
company.

2. Food licenses:
If you want to import wine and liquor then you must require a valid food licences which
is issued by food safety and standards authority of india(FSSAI) and NOC.
For more details about food licence visit FSSAI
website:http://foodlicensing.fssai.gov.in/.