NOC/Import Permit/Export Permit/Transport Permit

NOC And Import Permit

To import alcohol/spirits/molasses or any other excisable goods in the State of Goa, the registered manufacturer/wholesaler requires to obtain No Objection Certificate (NOC) which is issued by the Department of Excise under Provision of Section 4 of the Goa Excise Duty Act and Rules 1964.

In order to get NOC;

  1. Manufacturer/Wholesaler should apply online through Goa Excise Management System (GEMS). Applicant should produce the availability of stock from the exporter.
  2. The concern Excise Inspector incharge of the unit or the station will then scrutinizes and issue challan for the payment of applicable fees.
  3. After payment of the fees, application is then submitted online to the Head Office for further processing where the application is processed and approved.

Note:- in case of import of Alcohol/Spirits/Molasses within the State of Goa and Alcohol/Spirits/Molasses/Finished Goods from outside India only NOC from the Commissioner of Excise is required.

In case of import of Alcohol/spirits/molasses or finished goods from outside the State of Goa but within India, NOC as well as an Import Permit is required. Import permit is issued based on the NOC issued by the Department of Excise, Goa.

  1. Manufacturer/Wholesaler should apply for import permit online through Goa Excise Management System (GEMS). Applicant should produce the availability of stock from the exporter.
  2. The concern Excise Inspector incharge of the unit or the station will then scrutinize and issue challan for the payment of Excise Duties/applicable fees.
  3. After the payment of the Excise Duties/ fees, application is then submitted online to the Head Office for further processing where the application is processed & approved and Import Permit is then issued in Form E-2 which should be utilized within the permitted period.

The consignment imported is checked at the entry Check posts at the Goa Border and endorsement of NOC/ Import Permit is done by the Excise Officials.

On arrival of the consignment the Excise Official, incharge of the importing unit should submit to the Exporting State.

Export Permit

A manufacturer/ wholesaler can apply for Export Permit to export excisable goods within India/outside India under Provision of Section 4A of the Goa Excise Duty Act and Rules 1964.

  1. Manufacturer/ wholesaler should apply for Export permit online through Goa Excise Management System (GEMS). Applicant should produce the import permit of the importing State.
  2. The concern Excise Inspector incharge of the unit will then scrutinize the Import Permit and ask for confirmation or authenticity of the Import Permit issued by importing State.
  3. Only after the receipt of confirmation of Import Permit, the incharge of the Unit then issues challan for payment of applicable fees.
  4. After the payment of the fees, application is then submitted online to the Head Office for further processing where it is processed & approved and Export permit is issued in Form E-4 which should be utilized within the permitted period.

The consignment for export is checked at the exit Check posts at the Goa Borders as well as the entry points of the other States mentioned in the route.

The importer should submit the Excise Verification Certificate (EVC) to the Excise Official, incharge of the exporting unit on receipt of the consignment.

Note: Provision for Extension of validity of NOC/Import Permit/ Export Permit is made under Rule 14 of The Goa Excise Duty Act & Rules, 1964 and Provision for Cancellation of NOC/Import Permit/ Export Permit is made under Section16 of The Goa Excise Duty Act & Rules, 1964.

Other then Import and Export permit, the Department also issues Transport Permits to transport excisable article within the State of Goa in following cases;

  1. Transport Permit granted in Form E-7(A) under Rule 19B of the Goa Excise Duty Act & Rules, 1964 by the Commissioner of Excise for transport of duty paid excisable article for sale within the State of Goa.
  2. Transport Permit granted in Form E-7(A) under Rule 19B and 88B of the Goa Excise Duty Act & Rules, 1964 by the Commissioner of Excise for transport of duty paid excisable article for personal consumption which is made available at any licensed liquor premises for the retail sale of liquor in sealed bottles. (Only two bottles of IMFL/Denatured Spirtis/Rectified Spirit/ Foreign Liquor/Country Liquor can be transported by an individual after the payment of applicable fees). The following quantity of liquor is allowed to take outside the State of Goa us listed below;
    1. Delhi -----------------------01 bottle of IMFL of 750ml or 01 bottle of Cashew liquor of 750ml.
    2. Kerala ------------------- --Half pint of IMFL.
    3. Rajasthan -----------------02 bottles of IMFL of 750ml or 01 bottle of CL of 750ml. OR 01 bottle of IMFL & 01 bottle of CL of 750ml.
    4. Assam----------------------02 bottles of IMFL of 750ml or 01 bottle of IMFL & 01 bottle of CL.
    5. Himachal Pradesh---------01 bottle of IMFL & 01 bottle of CL of 750ml.
    6. Punjab ---------------------02 bottles of IMFL of 750ml.
    7. Orissa ----------------------01 bottle of IMFL of 750ml or 01 bottle of CL of 750ml.
    8. Madhya Pradesh ----------01 bottle of IMFL of 750ml.
    9. Jammu & Kashmir -------01 bottle of IMFL of 750ml.
    10. Daman & Diu -------------02 bottles of IMFL of 750ml or 02 bottles of CL of 750ml.
    11. Manipur -------------------01 bottle of IMFL of 750ml.
    12. Kolkata --------------------01 bottle of IMFL of 750ml.

  3. Transport permit issued in Form E-7(B) by the Excise Official incharge for the Manufacturing Unit under Rule 19 of the Goa Excise Duty Act & Rules, 1964 to transport excisable articles manufactured to the wholesaler for purpose of sale in the State of Goa.
  4. Any manufacturer/Wholesale Dealer intending to transport imported liquor to other States shall obtain a permit in Form E-7(C) under Rule 19 C of the Goa Excise Duty Act & Rules, 1964 to transport such liquor from Custom Bonded Warehouse situated in the State of Goa upto Check Post from the Commissioner upon the payment of prescribed duty

Possession & Transportation of Liquor without Permit

  1. The maximum quantity of liquor which can be transported from one place to another within the State of Goa by any person without a permit issued in accordance with the provision of the Goa Excise Duty Act & Rules, 1964;
    1. 12 quarts bottles of IMFL or Foreign Liquor other than Beer and 24 bottles of Beer for any person including his family.
    2. 12 quarts bottles of Country Liquor for any person including his family.
    3. 06 Quarts bottles of Denatured Spirit and 02 quart bottles of rectified spirit or absolute alcohol.

  1. The maximum quantity of liquor which can be possessed within the State of Goa by any individual without a permit issued in accordance with the provision of the Goa Excise Duty Act & Rules, 1964;
    1. 12 quarts bottles of IMFL or Foreign Liquor other than Beer and 24 bottles of Beer for any person including his family.
    2. 18 quarts bottles of Counry Liquor for any person including his family.
    3. 06 Quarts bottles of Denatured Spirit and 02 quart bottles of rectified spirit or absolute alcohol.