Licence Requirements

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Importing

Exporting

Transport

market
BOMBAY

The State Government

(1) The State

The through transport

PROHIBITIO

may, by rules or by an

Government

(a) of any consignment

N ACT 1949

order in writing,

may, by general

of any intoxicant, hemp,

authorise an

or special order,

denatured spirituous

officer to grant

authorise a

preparation,

licences to any person,

Collector or

mhowra flowers or

or institution, whether

any other

molasses by a railway

under the management

officer to grant

administration or by any

of Government or not,

passes for the

steamer,

for the manufacture,

import, export

ferry, road transport or

sale, purchase,

or transport or

air service, or

possession,

any intoxicant

(b) of any intoxicant,

consumption,

or hemp.

hemp, denature

or use of any

(2) Such passes

spirituous preparation,

intoxicant or hemp or

may be either

mhowra flowers or

any article containing

general for

molasses, otherwise than

an intoxicant or hemp

definite

by way of consignment,

for a

periods of time

shall be subject to such

bona fide medicinal,

and definite

conditions as may be

scientific, industrial

Kind of

prescribed.

or educational

intoxicant or

purposes:

hemp or

Provided that, where

special for

any intoxicant or

specified

hemp, or article

occasions and

containing such

particulars

intoxicant

consignments

or hemp, has been

only.

obtained by any

(3) Every such

person for a bona fide

pass shall

medicinal purpose,

specify

from any

(a) the name of

person or institution

the person

licensed to sell the

authorized to

same under this

import, export

section, it shall not be

or transport

necessary for such

1[intoxicant] or

person to obtain a

hemp;

licence for the

(b) the period

possession, purchase,

for which the

consumption or use

pass is to be in

thereof :

force;

Provided further that,

(c) the quantity

no licence shall be

and description

necessary for the

of intoxicant or

possession of

hemp for which

denatured spirit to

it is granted;

the extent of such

and

quantity as may be

(d) the places

prescribed.

from and to

{SECTION 31}

which
intoxicant or
hemp are to be
imported,
exported or
transported
and in the case
of places more
than ten miles
apart, the route
by which they
are to be

conveyed.
TRADE AND

The State Government

IMPORT

may by rules or an

LICENCE

order in writing,

{Section 33}

authorise an officer to
grant and import
licences to persons
intending to import
and to sell by
wholesale any foreign
liquor.

VENDORS

The State Government

LICENCE

may, by rules or an

may sell any

{Section 34}

order in writing,

part of the stock

authorise an officer to

of foreign

grant a vendors

liquor to

licence for the sale of

foreign Liquor

foreign liquor.

licensee or to

A vendors licence

chemists,

The licensee

shall be granted on the

canteens,

following conditions :

messes and

(I) The stock of

clubs, holding

foreign liquor with the

licences in the

licensee (except what

State, or to any

is permitted for the

persons outside

disposal in the shop)

the State,

shall be kept by him

Subject to such

at godown approved

condition as the

by Government

[Commissioner]

(ii) The licensee shall

may impose;
The licensee

pay all rent, costs,

charges and expenses

shall be

incidental to

permitted to sell

warehousing and

foreign liquor

supervision

only to holders

(iii) the licensee may

of permits or

sell any part of the

authorization.

stock of foreign
liquor to foreign
liquor licensees or to

chemists, canteens,
messes and clubs,
holding licences in the
State, or to any
persons outside the
State, Subject to such
condition as the
Commissioner may
impose;
(iv) The licensee shall
be permitted to sell
foreign liquor only to
holders of permits or
authorization
(v) the licensee shall
be entitled to keep in
his shop such
quantity of liquor as
may be required by
him from time to
time for retail sale

(vi) The licensee shall

keep accounts and
shall dispose of
foreign liquor
according to such
instructions as may
be given by the
Commissioner, or any
officer authorized in
this behalf by the
TOURISTS

commissioner.
The State Government

PERMIT

may, by rules or an

{Section 46A}

order in writing,
authorise an officer to
grant a tourists permit
to consume, use and
buy foreign liquor to a
person who is a
tourist.
Duration: period of
stay of the tourist but

not exceeding more

VISITORS

than one month.

The State Government

PERMIT

may, by rules or an

{Section 46}

order in writing,
authorise an
officer to grant a
visitors permit for
the purchase,
possession, use or
consumption of
foreign liquor to a
person who is:
(a) (i) is a citizen of a
foreign country, or a
citizen of India and
resides in any part
of India, where
consumption of
alcoholic liquor is not
generally prohibited
by law;

or
(ii) is a citizen of a
foreign country or is
a citizen of India and
resides in any part
of India, where
consumption of liquor
is prohibited by law,
but has been
consuming
such liquor under a
permit or other
authorization; and
(b) visits the state for
not more than one
week.
DURATION:
ordinarily for one
week but may be

extended from week

to week but should
not exceed more than
one month.
The state government
may by the mode of
passing an order can
authorise a officer
who can grant a
licence or permits for
the consumption or
use of foreign or
Indian liquor, if the
person fulfils the
following conditions:
(i) That such person was
either born and
brought up or
domiciled in any
country outside
India where such
liquor is being

generally used or
consumed
(ii) That such person is
on the Register of
Foreigners under
the Registration
of Foreigners
Act, 1939, and is
not domiciled in
Interim Permit

India.
Notwithstanding
anything contained in
sections [40, 40A and
41] the State
Government may, by
rules or an order in
writing, authorize an
officer to grant interim
permits to persons
applying for permits
under any of the said
provisions.

Duration: should not

exceed 2 months.

TAX RATES:
ITEM
1.IMFL

a) FOR CIVILIANS (OTHER THAN DEFENCE SERVICES)

EXCISE DUTY
300% of manufacturing cost or Rs.300/- per
proof litre whichever is higher

MRPManufacturing cost <

Rs.120/-per bulk liter =
M.C. x 5+VAT
If of manufacturing cost >
Rs. 120/- per bulk liter =

2.A. Mild Beer

Less than 5% alcohol v/v
3. a)Fermented Beer (more than 5% alcohol)

b)Wine from Grapes within

the state without addition of alcohol

150% of manufacturing cost or

Rs. 33/- per bulk litre whichever
is higher
200% of manufacturing cost or
Rs.60/- per bulk litre whichever
is higher
100% of manufacturing cost but
duty is exempted upto
30.12.2021

{(M.C.x 5) + (M.C-120 x 5)
}+ VAT
M.C. x 3.5+ VAT

M.C. x 4.25+VAT

Manufacturing cost < Rs.

40/- per bulk liter = M.C. x
3+VAT
If manufacturing cost> Rs.40/- per bulk

c)Wines from grapes

produced within the state with
addition of alcohol

125% of manufacturing cost

litre{(MCx3)+(MC-40x1)}+VAT
Manufacturing cost < Rs.
40/- per bulk liter = M.C. x
3+VAT
If manufacturing cost> Rs.40/- per bulk
litre{(MCx3)+(MC-40x1)}+VAT

Wines from grapes

imported from across customs
frontier or from other state or
blended with wine produced in
the state with or without
addition of alcohol
d).Wines manufactured as
foreign brand from the bulk
wine or wine concentrate or

150% of manufacturing cost

Manufacturing cost < Rs.

40/- per bulk liter = M.C. x
3+VAT

grape juice or grape imported

from across custom frontier or
from other state or blended with
wine produced in the state with
or without addition of alcohol.
4.Liquors
Liquors other than Beer
having alcohol less than 5%

If manufacturing cost> Rs.40/- per bulk

litre{(MCx3)+(MC-40x1)}+VAT

200% of manufacturing cost

M.C. x 3.5+VAT

250% of manufacturing cost or

Rs.110/- per proof litre whichever is higher.
Rs.10/- per proof litre

M.C. x 4.5+VAT

(Declared as mild liquor vide order

11.09.2002)
5. COUNTRY LIQUOR
Manufactured from other than cashew based
spirit.
Manufactured from cashew & Mhowra flowers
spirit from dated 20.07.2005.

EXEMPTION FROM EXCISE DUTY ON WINE:

The Government of Maharashtra has given 100% exemption of excise duty on wines, if manufactured from grapes produced in the State of
Maharashtra for a period of 20 years i.e. from 2001 to 31.12.2021.
FOR CANTEEN STORES AND DEPARTMENTS:
The IMFL labels on the bottles meant for C.S.D. are prominently distinguished from that of civilians by printing a slogan For Canteen Stores
Department in capital letters.
ITEM
IMFL
(excluding rum)

EXCISE DUTY w.e.f

180% of manufacturing cost or Rs. 90/per proof litre whichever is higher.

RUM

40% of manufacturing cost or Rs. 20/per proof litre whichever is higher.

WINE

The excise duty on wine manufactured

from grapes produced in the State
remitted 100% upto the year 2021

Beer (mild/fermented)

90% of manufacturing cost.

MRP
Manufacturing cost < Rs.
120/- = M.C. x 3.8 + VAT
If of manufacturing cost >
Rs. 120 = {(M,C. x 3.8) +
(M.C.- 120 x 5 )} + VAT
Manufacturing cost < Rs.
120/- = M.C. x 2.6 + VAT
If of manufacturing cost >
Rs. 120 = {(M,C. x 2.6) +
(M.C.- 120 x 5 )} + VAT
manufacturing cost < Rs.
40/- = M.C. x 3.6
If of manufacturing cost >
Rs. 40/- = {(M,C. x 3.6) +
(M.C.- 40) x 3.6 )}
MC x 3.15

SPECIAL FEES FOR OVERSEAS IMPORT OF IMPORTED FOREIGN LIQUOR

ITEM
RATE OF SPECIAL FEES
Spirits
300% of manufacturing cost or Rs.450/whichever is higher.

Wines

Mild Beer
Fermented Beer

1. Rs.400/- per bulk litre having MRP

upto Rs.900/2. Rs.300/-per bulk litre having MRP
betweenrs.901/-to Rs.6000/3. 5%of MRP if MRP exceeds Rs.6000
150% of manufacturing cost of Rs.33/- per
bulk litre whichever is higher for mild beer
175% of Manufacturing Cost or Rs. 42/- per
B.L. whichever is higher for mild beer.

MRP
manufacturing cost < Rs. 120/- =
M.C. x 5 + Custom Duty + VAT
If of manufacturing cost >Rs.120/-={MCx5+
(MC-120.5)}+Custom Duty+ VAT
MC x 2 + special fee + custom fee+ VAT

MC x 3.5 + custom duty + VAT

MC x 4+ Custom duty + VAT

(2) Other fees:

In addition to the above fees the following fees are to be charged:
Transport Fees
Import fees
Export fees
Label/ Brand registration
Sr. No
1
A.
B.

Types of fees
Transport fees
Mollasses
Alcohol used for manufacture of

Maharastra
Rs.1/- per metric ton

C.
D.

Portable liquor
Industrial products
IMFL
Country liquor
Beer
Wines

Rs.2/- per bulk litre

Rs.0.30 per bulk litre
Rs.2/- per bulk litre
Rs.1.25 per bulk litre
Rs.0.25 per bulk litre
Rs.0.25 per bulk litre