Excise Information

• On satisfaction and in the public interest, the Department of Revenue & Customs (DRC) may exempt any agency or person from payment of excise duty. Such exemptions include the excisable goods purchased by the foreign diplomatic missions, international organisations, their privileged personnel and armed forces.
• Excise duty may also be exempted for certain organisations within the quota approved by DRC. Exemption of excise duty on the quantity required per occasion or annually has to be obtained in the prescribed excise Form XVIII(issued by concerned RRCO only) before the actual removal of the product from the warehouse.
• All cases for exemption of excise duty shall be submitted to DRC by the head of the concerned organisation at least one week before the actual procurement.

Export procedures

• The authorised agency intending to export alcoholic beverages should submit an application to the concerned Regional Revenue and Customs Office (RRCO).
• The application for export of alcoholic beverages to India should be accompanied by a permit issued by the concerned excise authorities authorising the import and has to be submitted to the concerned RRCO for approval not less than 24 hours prior to the time of export.
• Any permit for export of alcoholic beverages to countries other than India shall be issued by the Customs Authorities.
• The exporter shall be bound by certain other conditions such as security deposit, deposit of other fees & charges and submission of a landing certificate of the exported consignment within the period specified under each permit.

• All goods imported under the excise permits shall be recorded in the entry check post in Bhutan.
• In case of a permit issued to any distillery for import of spirit, a landing certificate of the quantity receipt each time will issued by the concerned excise authorities at the distillery/warehouse.
• If the spirit has not been supplied or short supplied, a certificate to this effect should be obtained from the excise authorities, at the place of import for proper maintenance of stock account.
• No permit shall be issued for import of any drugs substances unless specific authorisation has been obtained from the Ministry of Health Services.