Travelling from a foreign country to India means you can bring in a certain amount of goods without paying tax or duty. Some travellers like to bring alcoholic beverages like wines, brandy or fine alcoholic drinks like VAT69, Pinot Noir, Sauvignon Blanc, Johnny Walker, Heineken and Guinness.
No duty rates are applicable on these alcoholic drinks but there are certain quantity restrictions. Besides, you need to follow prescribed rules and regulations. If you go over your allowances you must declare all your goods and pay tax and duty on all the goods in that category.
This article explains the common rules and regulations of Indian Customs Alcohol Allowance and Duty required to be paid.
Indian Customs Liquor Allowance
A passenger flying to India can enjoy a duty-free allowance on alcoholic beverages and tobacco products based on quantity.
- The maximum limit on Indian Customs Alcohol Allowance is 2 litres.
If you have already used up your total duty-free allowance (Rs 50,000) on other items, then you are entitled to pay applicable duty charges on alcoholic beverages.
Indian Airport Duty On Alcoholic Beverages
The duty charges and additional tax/cess on Alcoholic Beverages are divided into the following categories:
| 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% |
Example: Here is the simple calculation of duty rates applicable on 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 above the Indian Customs alcohol allowance.
Norms for Import of Alcohol / Cigarettes as Baggage
Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty-free allowances admissible to various categories of incoming passengers:
- Alcoholic liquor or Wine or beer up to 2 litres
- 100 Cigarettes or 25 Cigars or 125 gms of Tobacco
Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to Customs duty at the rates applicable to their commercial imports as per the Customs Tariff Act, 1975.
Customs Allowance and Duty on Cigarettes
Indian Customs allowance on cigarettes is 100 numbers or cigars up to 25 or Tobacco up to 125 grams.
The duty for cigarettes will be BCD @ 30% + social welfare surcharge @ 3%+ CVD+NCCD+IGST (as applicable).
Important Conditions for Importing Cigarettes
The imported goods shall have a proper pictorial warning on them as prescribed by Cigarettes and Tobacco Products Packaging and Labelling Rules, issued by the Ministry of Health and Family Welfare.
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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References: CIBC
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 😂