The Government of Uttar Pradesh on November 14, 2025, issued the Uttar Pradesh Excise Import, Export, Transport and Possession of Denatured Spirit (Twenty-Sixth Amendment) Rules, 2025 under Section 40 of the United Provinces Excise Act, 1910, read with the Uttar Pradesh General Clauses Act, 1904. These amended rules modify the 1931 framework governing the import, export, transport, and possession of denatured spirit within the State, and come into force upon their publication in the Official Gazette.
The amendment introduces a new Rule 13-A, which prescribes special permit fees for the purchase of Extra Neutral Alcohol (ENA) produced and used within Uttar Pradesh for manufacturing Indian Made Foreign Liquor (IMFL) and country liquor. Applicants—namely PD-1/2 license-holding distilleries or FL-3/CLB-1 licensees operating under PD-33—must apply through the Excise Department portal to obtain permission for ENA procurement.
Under the newly inserted rule, special permit fees shall be levied at the rate of ₹1.50 per bulk litre for ENA used in manufacturing foreign liquor and ₹1.00 per bulk litre for ENA used in manufacturing country liquor. These fees also apply to ENA sold or transferred by distilleries for use by FL-3A and CLB-2 licensees operating within the distillery premises.
[Notification No. 1154E-2/XIII-2025-8-95 TC-367370]
