Importing Alcoholic Drinks and Tobacco Products into India

Duty Free Allowance

Various categories of passengers traveling to India can include the following quantities of alcoholic drinks and tobacco products within their duty-free allowance.

  1. Alcoholic liquors or wines or beer up to two liters
  2. 100 cigarettes or 25 cigars or 125 grams tobacco.

Duty Rate

Duty is payable if

  1. items have been brought within the prescribed limits but duty free allowance is exhausted.
  2. items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.

The following duty rates apply:

No Item Duty Rate
1. Cigarettes BCD @100 % + educational cess @3%
2. Hard liquor (Whisky/ Cognac/ Brandy /Gin/ Rum/ Vodka/ Tequila) and wine BCD @150% + ACD @4% + education cess @Nil
3. Beer BCD @100% + education cess @3%

BCD – Basic Customs Duty
ACD – Additional Customs Duty

* The duty on Alcoholic Beverages is calculated in following manner

  1. Suppose the value of item is Rs. 100
  2. Basic Customs Duty (BCD say 100%) = Rs.100
  3. Value plus BCD = Rs. 200
  4. Additional Duty (ACD say 75%) on C = Rs.150
  5. Value + BCD +ACD = Rs.350
  6. Special Additional Duty (SAD 4%) = Rs.14
  7. Total Duty (BCD+ACD+SAD) = Rs. 264

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