The NRI Guides Team regularly reviews this article to ensure the content is up-to-date and accurate. The last editorial review and update were on 20 October 2023.
Travelling to India from abroad comes with the benefit of being able to bring in a certain quantity of goods without the burden of paying taxes or duties. Among these goods, many travellers choose to include alcoholic beverages such as wines, brandies, and other premium spirits.
While these items are exempt from duty charges, there are specific regulations and quantity restrictions that must be adhered to. It’s crucial to follow these rules because exceeding your allowances will require you to declare your goods and pay the necessary taxes and duties within that category.
This article serves as a guide to help you understand the common rules and regulations surrounding Indian Customs alcohol allowance and the associated duties
Table of Contents
The below information has been prepared after studying the Indian Baggage Rules and traveller guidelines issued by the Central Board of Indirect Customs and Taxes.
Indian Customs Alcohol Allowance 2023
As of 2023, when travelling to India, you can take advantage of the Indian Customs Alcohol Allowance, which permits you to bring up to 2 litres of alcoholic beverages without incurring additional taxes or duties.
This means you can carry up to 2 litres of your preferred spirits, wine, or other alcoholic drinks with you into the country without worrying about extra costs.
It’s important to note that exceeding this limit may result in customs fees, so it’s wise to stay within this 2-litre allowance to enjoy a duty-free experience during your journey to India.
Indian Airport Duty On Alcoholic Beverages
The duty charges and additional taxes or surcharges on alcoholic beverages are categorized as follows:
- For all alcoholic beverages other than beer, which includes wine, the Basic Customs Duty is set at 150%.
- Beer carries a Basic Customs Duty of 100% in addition to a Social Welfare Surcharge of 10%.
| Item | Duty |
|---|---|
| All alcoholic beverages other than beer and inclusive of wine | Basic Customs Duty @ 150% |
| Beer | Basic Customs Duty @ 100% + Social Welfare Surcharge 10% |
To illustrate, let’s consider a simple calculation for a bottle of wine priced at Rs 2000:
- Wine Price: Rs 2000
- Basic Duty Rate @150%: Rs 3000
- Total payable Duty: Rs 3000
Please note that this duty is calculated only beyond the Indian Customs alcohol allowance.
Norms for Import of Alcohol / Cigarettes as Baggage
Various categories of incoming passengers are entitled to specific duty-free allowances for alcoholic drinks and tobacco products. These allowances are as follows:
- Alcoholic liquor, wine, or beer up to 2 litres.
- 100 cigarettes, 25 cigars, or 125 grams of tobacco.
Alcoholic drinks and tobacco products exceeding the free allowance are subject to Customs duty based on the rates applicable to their commercial imports in accordance with the Customs Tariff Act of 1975.
Customs Allowance and Duty on Cigarettes
The Indian Customs allowance for cigarettes allows you to carry up to 100 individual cigarettes, 25 cigars, or 125 grams of tobacco.
The duty for cigarettes is calculated as follows:
Basic Customs Duty @ 30% + Social Welfare Surcharge @ 3% + CVD + NCCD + IGST (as applicable).
Important Conditions for Importing Cigarettes
It’s important to note that imported goods must bear the appropriate pictorial warnings as prescribed by the Cigarettes and Tobacco Products Packaging and Labeling Rules issued by the Ministry of Health and Family Welfare. Adhering to these rules ensures compliance with all regulations when importing cigarettes.
Related Articles:
- Indian Airport Customs Duty-Free Allowance
- Indian Customs Rules for Electronic Items
- Indian Airport Customs Duty on Gold
- Indian Airport Customs Duty on Television
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Aneesh, the Founder & Editor of DG Pixels, holds a Master’s Degree in Communication & Journalism, and has two decades of experience living in the Middle East. Since 2014, he and his team have been sharing helpful content on travel, visa rules, and expatriate affairs.
what if the alchol price is less than the actual price I bough in action for less than half price and I import to India then they charge the import duty for the full price even I bought it for half price. How much import duties i pay in india.
Children above 12 years are eligible to carry 2 Litters of liquor.
Any restriction travelling along with parents or travelling alone?
Will be travelling from Australia to India. Can I carry 2 litres in check in baggage purchase from Local Shop @ Sydney & 2 litre from Sydney Airport Duty Free Total 4 litres. Whether I have to pay tax
Does anyone know how many bottles?
– 2x2lts is obvious,
– Are 4x500mls are allowed? OR
– 1x 1lt and 2x500mls?
Thanks!!
Please also indicate in the article whether the liquor HAS to be bought from a duty free store or whether it can be purchased outside the airport (in a city liquor store, for example). If the latter is true, will it have to be packed in the check-in luggage? Thanks.
Can I bring 4 litr. liquar in checked in baggage from Germany. I have not purchased materials valued more than 50000. Will I have to pay custom duty on 2 litres alcohol after 2 liter duty free limit. Further can I purchase liquar from market in Germany and keep it in checked in baggage in duty free limit.
Can minor passenger’s ticket parents can buy 2 ltrs whiskey from indian duty free shop?
No. Alcohol can’t be sold to minors. Minors can’t have alcohol allowance.
When all the foreign brands of alcohol are sold in open market in India, 2 litre limit per head seems illogical. At the least a percentage of the limit’s leverage should be allowed by officials using discretion on the spot . Senior citizens can be gi en some relaxations.
If as you said all foreign brands are in India, why bringing them from abroad, waste all that energy… Ah yes… because they are cheaper… and that’s usually why people bring things from abroad. To protect the local market, lobby you get a low allowances to force you buy in the country or drink less…
If I buy in the category of buy 2 and get 1 free,
then the third one is allowed through with out customs duty.
No. Even if they give you all bottles for free. The limit remains 2 per adults.
Thank you so much I got good information very useful,I’m a visitor to US 🙏
I am travelling with my wife and a child (full price ticket)
Does that mean we will have a total of 6L allowance for alcohol allowance?
2 liters per individual. At the least you can bring in 4L (wife + yourself). Child not sure
LOL 😂