- If a licence holder for wholesale of India made foreign liquor wants to obtain Overseas Foreign Liquor from the Customs wholesale premises he may be granted a transport pass in Form-1 of Miscellaneous series (General) on prepayment of ad-valorem levy and surcharge where applicable at the following rates:

Sl. No.

Kind of Bio Product

Ad-valorem levy

1

Oversees Beer upto 5% alcohol per case of 7.8 BL

5% on Cost price subject to minimum of Rs.150/-

per case.

2

Oversees Beer above 5% alcohol per case of 7.8 BL

10% on Cost price subject to minimum of Rs.190/-

per case.

3

Oversees Foreign Liquor

10% on Cost price subject to minimum of Rs.4000/-

per case.

4

Oversees Wine upto 42% proof spirit

10% on Cost price subject to minimum of Rs.420/-

per case.

5

Oversees Wine above 42% proof spirit

15% on Cost price subject to minimum of Rs.880/-

per case.