The Excise Department, Government of Punjab on March 30, 2026, issued the Punjab Excise Bonded Warehouse (First Amendment) Rules, 2026, further to amend the Punjab Excise Bonded Warehouse Rules, 1957.
This shall come into force from April 01, 2026.
The following has been amended:
• The amendment substitutes sub-rules (1), (1A), and (1B) of Rule 4 to introduce a revised framework for setting up bottling plants and bonded warehouses. It mandates obtaining a Letter of Intent (LOI) with government approval, with fees fixed at ₹90 lakh for the first-time grant and ₹30 lakh for renewal for FY 2026–27.
• It further revises the license fee structure based on storage capacity: for warehouses up to 1,35,000 proof litres, the fee is ₹24 lakh plus ₹3.6 lakh per bottling line or ₹34.2 lakh (whichever is higher), and for capacity above this limit, ₹24 lakh plus ₹3.6 lakh per line or ₹54 lakh (whichever is higher). Similar rates are prescribed for annual renewal under sub-rule (1B).
• Additionally, in Rule 4(4)(3), clauses (b) and (c) are substituted to fix an annual license fee of ₹5 lakh and reduce the minimum bottling lines requirement to one, thereby easing operational constraints.
[Notification no. - G.S.R.22/P.A.1/1914/Sc.22 and 59/Amd.(33)/2026]
