CBIC Amends Customs Notification: Revised AIDC Rates for Bourbon Whiskey

By: Admin | February 14, 2025 | Category: CBIC | Notification & Circular > Customs | 4 Min Read

Key Update

✅ CBIC has issued Notification No. 14/2025-Customs, dated February 13, 2025.
✅ This amendment revises Notification No. 11/2021-Customs, which was originally issued on February 1, 2021.
✅ It updates the Agriculture Infrastructure and Development Cess (AIDC) rates for certain alcoholic beverages.
✅ New AIDC Rates:

  • 100% for goods under tariff items 2204, 2205, 2206, and 2208, excluding bourbon whiskey.
  • 50% for bourbon whiskey under tariff items 2208 30 11 and 2208 30 91.
    ✅ These changes take effect immediately.

Revised AIDC Rates Under Amended Notification

To improve tax efficiency, the Central Board of Indirect Taxes and Customs (CBIC) has adjusted the Agriculture Infrastructure and Development Cess (AIDC) rates. This amendment modifies existing entries and adds new classifications in the customs notification.

These updates apply to all relevant imports. Therefore, importers must review the revised rates carefully to ensure compliance.

Why This Matters

🔹 Impact on Importers & Traders: The lower AIDC rate for bourbon whiskey reduces costs for importers, while other alcoholic beverages remain at higher rates.
🔹 Possible Growth in Bourbon Whiskey Imports: With the reduced 50% AIDC rate, India may see an increase in bourbon whiskey imports.
🔹 Alignment with Government Policy: The amendment ensures structured taxation while supporting growth in the liquor trade sector.

As a result, businesses dealing in alcohol imports should assess these changes and adjust their pricing strategies accordingly.

Share on Facebook Share on Twitter